Am I Required to File HVUT? Form 2290 Exempt Vehicles

Am I required to file a Form 2290?

A simple “yes” or “no” answer would be nice, right?

But when dealing with the IRS, you know it can’t possibly be that simple. Reading (more like decoding) the IRS requirements for filing heavy vehicle use tax can be a massive chore– and quite frankly, how can you have your head in the game when your brain is still stuck in holiday mode? 
IRS guidelines and leftover sugar cookies just don’t go together.

So put the down IRS Form 2290 instructions, and back away slowly. Go get a cup of hot cocoa instead, and read this blog for the answers!

Let’s break it down in layman’s terms. In general, the IRS requires these vehicles to file Form 2290 annually:

  • Vehicles that are self-propelled and designed to carry loads on public highways(among other functions)
  • weighing 55,000 pounds or more and
  • that travel at least 5,000 miles on public highways during the tax year (7,500 miles for agricultural vehicles).
Trucks, truck tractors, and buses can all fall under this category. But what if you have a heavy vehicle that was built for another purpose?

Certain vehicles, regardless of their weight or travel on public highways, are not considered “taxable highway vehicles,” and therefore, they are not required to file.

Here are three types of vehicles not required to file HVUT:

  • 1. The vehicle is used solely to transport machinery.
    If the machinery is permanently mounted to the chassis and this machinery makes it impossible to carry loads, then the vehicle is not required to file.
    b. Examples include vehicles with construction, manufacturing, drilling, mining, lumbering, and farming equipment permanently attached to the chassis. 
  • 2. The vehicle was not designed for highway use.
    Although this type of exempt vehicle may be used to transport loads, it cannot travel on public highways due to speed restrictions or other safety restrictions placed on that vehicle type by the manufacturer. 
  • 3. The vehicle was designed as a shelter.
    This includes trailers or semi-trailers that function as stationary shelters on off-highway sites.
    b. For example, a trailer that functions solely as a mobile office is not considered a taxable highway vehicle.
Does your vehicle fit into one of these three categories? If so, then congratulations! You won’t need to file heavy vehicle use tax!

If you’re unsure of the status of your heavy vehicle, call our support heroes. They’ll help you determine whether you need to E-File Form 2290, and if you do, they’ll walk you through the process!

Call them at 704.234.6005 or email them for 24/7 assistance at One of our bi-lingual, ultra-talented, and patient support pro’s is ready to answer your questions and put your mind at ease.

Curious about Taxable Vehicles?

  • Check out the special requirements for Logging Vehicles and Agricultural Vehicles.


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