If you only use your truck part of the year, you might be wondering: Do I still need to file IRS Form 2290? The answer is yes—but with some important differences. The IRS allows for “suspended vehicles” and partial-year HVUT filing for trucks used seasonally. Here’s what every seasonal truck owner-operator needs to know to stay compliant and avoid penalties.
Table of Contents
What Is a Seasonal Truck or Suspended Vehicle?
A seasonal vehicle is a heavy truck that is used on public highways for 5,000 miles or less (or 7,500 miles for agricultural vehicles) during the tax year. The IRS classifies such vehicles as “suspended” for HVUT purposes.
If your vehicle qualifies, you still must file Form 2290, but you won’t owe any tax.
When to File Form 2290 for Seasonal Trucks
You’re required to file Form 2290 by the last day of the month following your First Used Month (FUM)—even if the truck is used only for part of the year.
Example:
If you use your truck in September and it’s expected to stay under the mileage limit, you must file Form 2290 by October 31 and mark it as Category W (suspended).
What Happens If You Go Over the Mileage Limit?
If your truck crosses 5,000 miles (or 7,500 for agricultural use) during the tax year, you’ll need to amend your Form 2290 and pay the HVUT from the month you first used the vehicle.
With Truck2290.com, it’s easy to file an amendment online without the paperwork. Just update your mileage status and pay your tax to get an updated Schedule 1 instantly.
Why File with Truck2290.com?
Even for seasonal truck usage, Truck2290.com makes compliance simple:
- Instant IRS-stamped Schedule 1
- File suspended vehicles easily
- Mileage limit tracking help
- Free VIN correction
- 24/7 access from any device
Keep It Simple—File Right the First Time
Seasonal use doesn’t mean you’re exempt from filing—it just means your filing is different. Stay on top of your HVUT responsibilities and file accurately with Truck2290.com.