Suspended Vehicles

HVUT Form 2290 Suspended Vehicles

Heavy Vehicle owners must use Form 2290 to report both taxable vehicles & suspended vehicles.

Truck2290, an IRS-Approved 2290 E-file Provider trusted by millions of truckers.

We Are Now accepting 2290 tax forms for the 2024-2025 Tax Period.

When is a Heavy Vehicle treated as a “Suspended Vehicle”?

A heavy highway motor vehicle whose mileage limit is less than 5,000 miles in a tax period is considered a “suspended vehicle”. Also, the IRS does not collect heavy vehicle use taxes on suspended vehicles. This means the vehicles that were suspended were not required to pay federal highway taxes to the IRS. But the IRS requires all vehicle owners to report tax-suspended vehicles on the “IRS 2290 Form“.

Types of 2290 Tax Suspended vehicles

As we know, there are two kinds of heavy vehicles, i.e., commercial vehicles and agricultural vehicles, that require 2290 tax form filing. These two kinds of heavy vehicles are considered tax-suspended vehicles under the following circumstances:

  • Commercial vehicles that use US national highways for less than 5,000 miles in a tax year.
  • Agricultural vehicles travel less than 7,500 miles in a calendar year.

How Does a 2290 Heavy Vehicle Identify as a “Suspended Vehicle”?

A Heavy Vehicle can be easily identified as a suspended vehicle with the help of Form 2290. As per the IRS 2290 instructions, those vehicles are reported in the suspension category “W” on the 2290 tax form. (see below image)

Suspended Vehicles category "W".

When does the IRS impose HVUT on Suspended vehicles?

In general, if a trucker operates a business or trades using suspended vehicles, then no need to pay the Federal highway use tax. Because as per the IRS norms, form 2290 suspended vehicles excluded from paying highway taxes. But, the IRS imposes a heavy vehicle use tax if:

  • The mileage using limit exceeds 5,000 miles for commercial vehicles
  • The mileage limit for agricultural vehicles exceeds 7,500 miles per year

Steps to Report Tax Suspended Vehicles on Form 2290

  • Sign up with an IRS-approved 2290 e-file provider like Truck2290.
  • Existing users can log in with the credentials.
  • New users must add business info & vehicle info. Returning users can select the business info.
  • Choose the tax year & FUM of the vehicle.
  • Also, ensure to check the “Add suspended vehicle” under vehicle details.
  • Double-check the vehicle details & submit them to the IRS.

When should suspended vehicles be reported for exceeding the mileage limit?

There’s no specific deadline to E-file form 2290 for tax-suspended vehicles whose mileage usage limit exceeds 5,000/7,500 miles. But the IRS recommends that every trucker report the changes that occurred in suspended vehicles as early as possible.

Frequently Asked Questions

What is meant by Suspended Vehicles?

Suspended vehicles are those that fall under the category “W”. If the vehicle doesn’t cross 5000 miles (7500 miles for agriculture) in a tax year, then that vehicle falls under the category “W”.

What is the mileage limit for suspended vehicles?

The annual mileage limit for commercial vehicles is 5000 miles and 7500 miles for agricultural vehicles.

What must I do to sell a vehicle that has been suspended?

If you sell a vehicle while it’s under suspension, you have to provide the buyer with documentation that:
The Seller’s Name
Seller’s Address
Seller’s EIN
selling vehicle’s VIN
Date of Purchase
Odometer reading at the beginning of the period
Odometer reading at the time of sale.
The buyer’s name
Buyer’s Address and EIN

What happens if the suspended vehicle exceeds the mileage limit?

If the suspended vehicle exceeds the mileage limit, then the IRS 2290 tax becomes due.

Does it need to file form 2290 for suspended vehicles?

Of course, even suspended vehicles must file form 2290 with the IRS in order to report the vehicle. However, it is exempt from HVUT tax.

What is the proof for suspended vehicles to drive on public roads?

Truckers who file Form 2290 to report to the IRS will receive the registration form for their suspended vehicles. This will act as proof that the vehicles can be used on public roads.

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