If your truck didn’t hit the road much this year, you may qualify for the low-mileage exemption on Form 2290. The IRS allows a suspension of the Heavy Vehicle Use Tax (HVUT) for any qualifying vehicle that runs 5,000 miles or less during the tax year—or 7,500 miles for agricultural vehicles.
But how do you prove this to the IRS? Here’s what you need to know.
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What Is a Suspended Vehicle on Form 2290?
A suspended vehicle is one that qualifies for the low-mileage exemption. You still need to file Form 2290 for it, but you won’t have to pay HVUT, as long as the mileage stays under the IRS limit for that tax year.
The IRS will issue a stamped Schedule 1 that shows the vehicle is suspended. This proof is still required for DMV registration.
Do You Need to Submit Mileage Logs?
When filing your Form 2290, you don’t have to send mileage logs or trip reports right away. However, you must keep accurate mileage records in case the IRS requests proof.
Acceptable records may include:
- Trip logs or ELD reports
- Odometer readings
- Maintenance logs showing mileage
- IFTA or IRP records that match claimed mileage
These documents aren’t filed with your return but should be kept for at least 3 years in case of audit.
When Do You Report If Mileage Goes Over?
If your vehicle goes over the mileage limit after you filed it as suspended, you must:
- Amend Form 2290 immediately
- Pay the correct HVUT amount
- Receive an updated Schedule 1
Filing an amendment ensures you stay compliant and avoid IRS penalties or interest.
File Accurately with Truck2290.com
At Truck2290.com, you can easily mark vehicles as suspended and file your Form 2290 online. If you ever exceed the mileage limit, our platform makes it easy to file an amendment quickly.
Stay organized, compliant, and audit-ready—file smarter with Truck2290.com.