Understanding suspended vehicle category, factors that determine a vehicle’s suspension status, and tips to file Form 2290 easily.
Compared to a regular vehicle, a heavy vehicle is more likely to wear and tear the highways. This is why the heavy highway vehicle owners are required to comply with the U.S. tax laws and pay the Heavy Highway Vehicle Usage Tax, also known as “Form 2290 tax” on the heavy vehicles.
However, not all heavy vehicles need to pay taxes. Certain factors determine if a vehicle qualifies for heavy highway vehicle usage tax (HVUT).
The following will discuss the regulatory definition of suspended vehicles per the HVUT reporting regime, factors that determine a suspended vehicle category, and much more.
So, let’s get started.
What Qualifies A Vehicle For HVUT?
In order to understand what doesn’t qualify for HVUT, let’s look at what are HVUT vehicles and the 2290 tax reporting criterion.
A vehicle must meet the following requirements to be qualified for HVUT taxes.
- The vehicle must weigh 55,000 pounds or more
- The vehicle utilizes the highways for commercial/regular and agricultural transportation
- The vehicle drives within the mileage usage limit (MUL) of 5000 miles (for non-agricultural vehicles) and 7500 miles (for agricultural vehicles).
When a vehicle meets the above requirements, it qualifies for HVUT taxes.
Form 2290 must be filed with the IRS to report the vehicle information and pay the 2290 HVUT taxes.
What Is The Vehicle Suspension Category?
When highway vehicles do not meet the HVUT 2290 tax reporting requirements, under the current HVUT reporting regime, then such a vehicle is subject to a “suspension” of tax, automatically putting the vehicle in the “suspended vehicle category”.
What Are Form 2290 Suspended Vehicles?
2290 Suspended vehicles are vehicles that have been suspended from 2290 HVUT taxes. The truck owners of such vehicles need not pay the HVUT tax, but need to file a Form 2290 specifying the suspended vehicle information, such as the mileage use limit.
Factors That Determine Suspended Vehicles Under 2290 Suspended Vehicle Category
A vehicle is “suspended” from taxes if it meets the following.
- The vehicle drives less than 5000 miles in a tax year (for non-agricultural vehicles)
- The vehicle drives less than 7500 miles in a tax year (for agricultural vehicles)
When a vehicle meets the above requirements, it is considered to be “suspended” from the HVUT 2290 taxes.
Even if a vehicle is in the suspended vehicle category, the truck owners (no matter the number) must report the vehicle information and file Form 2290 to stay compliant with the IRS.
How To File Form 2290 For Suspended Vehicles?
Just like a regular taxable vehicle, a suspended vehicle’s tax information must also be reported on IRS Form 2290.
The “statement in support of suspension” section of Form 2290 must be used to report the suspended vehicle information. The section requires the filer to report the following information.
- Mileage use limit of the vehicle (5000 for non-agricultural vehicles and 7500 miles for agricultural vehicles)
- Vehicle identification number of the suspended vehicle
- The period for which the vehicle retains its 2290 tax suspension status.
You can easily prepare your 2290 tax forms and file the HVUT tax forms to the IRS securely with EZ2290.
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Other Useful Form 2290 Posts
- Form 2290 VIN Correction: How To Correct Vehicle Identification Number (VIN)?
- 2290 eFile Checklist Every Trucking Business Must Use Before eFiling HVUT Form
- What Is A Vehicle Identification Number (VIN) & How To Read VIN Number?
- What Are EIN, VIN, Taxable Gross Weight (TGW), And 2290 Amendments?
- Here’s All The Information You Need To eFile Form 2290
