If you own and operate a commercial motor vehicle weighing 55,000 pounds or more, you must file a Form 2290 each year.
However, if you do not plan to drive that vehicle more than 5,000 miles in a given tax year (or 7,500 for dedicated agricultural vehicles), you don’t have to pay the Heavy Vehicle Use Tax (HVUT).
Instead, when you fill out your Form 2290 return, you will mark that vehicle as “Suspended”.
Understanding Suspended Vehicles
In order to file a regular-usage vehicle as “Suspended”, its mileage use on public highways must be 5,000 miles or less. And for an agricultural suspended vehicle, the mileage use must be 7,500 miles or less.
Regardless of the number of owners, the mileage use limit refers to the total mileage a vehicle is used during a tax year.
An agricultural vehicle is any motor vehicle that is used primarily for farming purposes, registered as a highway motor vehicle and used for farming purposes for the entire tax year. A farming vehicle has a special tag or license plate that identifies its agricultural status.
Report Suspended Vehicles
Here’s how to claim a Suspended vehicle:
- Select your First Used Month & Year.
- Add any other Taxable Vehicles you might have.
- Add your Suspended Vehicle as you did with your Taxable Vehicles.
- View and edit the summary.
- Transmit your HVUT 2290 to the IRS.
File today!
You can file your 2020 Form 2290 today! If you have any questions about claiming a Suspended Vehicle, or any other part of the Form 2290, reach our customer support experts at 704.234.6005.
