Form 2290 Suspended Vehicles

• Commercial trucks: Regular heavy vehicles with a taxable gross weight of 55,000 pounds or more that are driven 5,000 miles or less during the HVUT tax period (July 1 – June 30) qualify as suspended. These are often delivery trucks, utility vehicles, or seasonal-use rigs that don’t spend much time on highways.
• Agricultural vehicles: These include trucks or tractors primarily used for farming or agricultural operations. These vehicles qualify as suspended if:
  • The vehicle is registered as agricultural.
  • It remains under 7,500 miles on public highways during the tax year.
• Logging vehicles: Vehicles used exclusively to haul harvested forest products, such as logs, pulpwood, or timber, fall into this category.
  • They must also remain under the 7,500-mile limit for the tax year to maintain suspended status.
  • These vehicles must be properly registered and used solely for logging purposes.
• Government vehicles: Vehicles owned and operated by federal, state, or local governments are automatically exempt from HVUT. These include: Fire trucks, Police vehicles, Emergency response units, and other public service vehicles. Although no HVUT is due, some government fleets still file Form 2290 to document vehicle usage.

Even if your vehicle qualifies for suspension and no tax payment is required, the IRS still mandates you to file Form 2290. This serves two purposes:

• Proof of exemption: Filing confirms that your vehicle meets the mileage limit and is exempt from HVUT .
• IRS recordkeeping: It helps the IRS track mileage usage and reassess tax obligations if the vehicle later exceeds the mileage cap.

If a suspended vehicle crosses the mileage threshold during the tax year, you must file an amended Form 2290 and pay the applicable HVUT from the month the limit was exceeded.

Even if a vehicle is exempt from tax, you’re still responsible for the paperwork. The IRS requires you to file Form 2290 to officially report the vehicle’s low mileage status. Failing to file Form 2290 for a suspended vehicle can lead to:

• IRS penalties for non-compliance
• Delays in receiving your stamped Schedule 1, which is needed for registration and tags
• Potential issues with audits or proof of exemption

No HVUT payment is due for a properly suspended vehicle, but skipping the filing process entirely can create unnecessary complications.

First, determine whether your vehicle meets the IRS suspension criteria:

• It must be expected to travel 5,000 miles or less during the tax year (7,500 miles or less for agricultural vehicles).
• It should not be used for hiring or transporting hazardous materials.

If your vehicle fits this description, it qualifies for tax suspension under Category W.

When completing the form:

• Enter the VINs of all suspended vehicles on Schedule 1 of Form 2290. This serves as proof of filing and must match the details you provide elsewhere in the form.
• Provide the first-used month of the vehicle during the tax year.
• Select “Category W” to indicate it’s a suspended vehicle. This classification applies to all vehicles that are exempt due to low mileage.
• On Line 7 of Form 2290, you must confirm whether any of the suspended vehicles are expected to be used on public highways during the tax year.
• On Line 8b, you’ll need to reconfirm each vehicle’s VIN and declare the mileage usage and expected suspension period.
• If a suspended vehicle is sold or transferred to a new owner while it’s still eligible for the Form 2290 tax suspension, the seller must provide proof that the vehicle met the suspension requirements at the time of the sale.

This helps the IRS keep track of the vehicle's usage and exemption status.
It’s strongly recommended that you e-file through an IRS-authorized provider like eForm2290.com. Not only does it help you avoid delays or scams, but it also ensures your return is processed quickly and accurately.

Reporting a suspended vehicle through eForm2290 is quick and straightforward. Just follow these steps:

• Create your eForm2290 account: If you’re new to the platform, sign up with your email. Returning users can simply log in.
• Enter your business details: Provide basic information about your business, including name, EIN, and address.
• Choose the tax year and first-used month (FUM): Select the appropriate HVUT tax period and indicate the month your vehicle was first used on public highways.
• Add your suspended vehicle: Under the vehicle details section, check the option to add a suspended vehicle. Enter the VIN and confirm that it qualifies for suspension (i.e., low mileage).
• Review your return: Double-check your entries, especially the VIN and mileage information.
• E-file with the IRS: Submit your return electronically. You’ll receive your stamped Schedule 1 once the IRS processes your filing, usually within minutes.

If you’re buying or selling a vehicle that’s currently under HVUT suspension, there are important steps to follow to stay compliant with IRS regulations. When a suspended vehicle changes hands, the seller must provide the buyer with a signed statement that includes the following details:

• Seller’s full name, address, and Employer Identification Number (EIN)
• Vehicle Identification Number (VIN)
• Date of the sale
• Odometer reading at the start of the tax period
• Odometer reading at the time of sale
• Buyer’s full name, address, and EIN

This statement serves as proof that the vehicle was operating under the mileage limit and qualifies for the suspension status at the time of the sale. The buyer is then responsible for attaching this statement to their Form 2290 when they file. The form must be submitted by the last day of the month following the month of the vehicle purchased.

No, you don’t have to pay the Heavy Vehicle Use Tax (HVUT) for suspended vehicles—but you still must file Form 2290 to report them.

Suspended vehicles are those that stay within the IRS mileage threshold—that’s 5,000 miles or less during the tax period (or 7,500 miles for agricultural vehicles). Even though no tax is due, the IRS requires that you report these vehicles to maintain proper records and prove they qualify for tax suspension.

However, if your vehicle exceeds the mileage limit at any point during the tax year, it no longer qualifies as suspended. In that case, you’re required to:

• File a Form 2290 amendment
• Pay the HVUT from the month the mileage limit was crossed

If your vehicle doesn’t run much on the highway but you still want to keep it registered, you may be eligible to report it as a low-mileage suspended vehicle when filing IRS Form 2290.

A low mileage vehicle, also referred to as a suspended vehicle, is one that operates below the IRS mileage threshold during the tax year:

• 5,000 miles or less for most heavy highway vehicles
• 7,500 miles or less for vehicles used primarily for agricultural purposes

These vehicles fall under Category W on Form 2290. Although no tax is due for these low-use vehicles, filing is still required to notify the IRS of their usage and exemption status.