HVUT Form 2290 on
Suspended Vehicles
Know the mileage limit for the Suspended
and Agricultural Vehicles
IRS Form 2290 Suspended Vehicles
Updated on March 31, 2023 - 10:30 AM by Admin, ExpressEfile
It is mandatory to file Form 2290 and pay the required HVUT for vehicles with a taxable gross weight of 55,000 pounds or more. However, if your vehicle is suspended, you will be exempted from paying the HVUT amount. If the suspended vehicles exceed the mileage limit during the tax year, you must file an amendment and pay the required HVUT.
In this article, we cover the following topics:
1. What is a Form 2290 Suspended Vehicle?
A heavy vehicle that has been operated for less than 5000 miles (7500 for agricultural vehicles) during the tax year will be considered a Suspended Vehicle. Filers are not required to pay the HVUT for suspended vehicles, but it is necessary to file Form 2290 for these vehicles.
Suspended vehicles will fall under the weight category ‘W’ irrespective of their taxable
gross weight.
2. What is an Agricultural Vehicle?
Highway Motor vehicles that are used exclusively for agricultural and farming purposes are considered agricultural vehicles. The farming and agricultural purposes include transporting horticulture, fertilizer, livestock, poultry, wildlife, and bees from or to the farm.
Agricultural Vehicles will be considered suspended if they aren’t used for more than 7500 miles throughout the
tax year.
3. Do I have to report prior year suspended vehicles?
The IRS requires the filers to report prior year suspended vehicles under the
following conditions.
- If the vehicle was sold/destroyed/stolen during the tax year.
- If the vehicle exceeded the 5000-mile (7500 for agricultural vehicles) mileage limit.
4. What should I do if my suspended vehicle exceeds the
mileage limit?
If you file Form 2290, reporting your vehicle as suspended, and the vehicle exceeds 5000 miles within the tax year, you must file an amendment and report this information to the IRS. You must check the “Amended Return” in your Form 2290 and file the return.
Since your vehicle exceeds the mileage limit, it will now be considered as a taxable vehicle. So you must pay the required HVUT amount while transmitting the return to the IRS.
If you file an amendment and report your vehicle to the IRS during the tax year, you must also report the vehicle as a prior year suspended vehicle while filing Form 2290 the subsequent
tax year.
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