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IRS Form 2290 Suspended Vehicles

HVUT

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Suspended Vehicles are the vehicles that do not require paying the Heavy Vehicle Use Tax but those vehicles are needed to declare the same through the Form 2290 suspended vehicles.

Heavy Vehicle Use Tax (HVUT) is the annual federal excise tax fee enforced on heavy vehicles for the operations on public highways with the gross weight of 55,000 pounds or more. When you own a heavy highway vehicle and comes under the suspended vehicle category (mentioned below), then you no need to pay the tax but need to report the HVUT exemption in the Form 2290. Else you will be conferred with IRS penalty during the DOT inspections. Based on the IRS, the HVUT exemptions that are considered are

Vehicles that Come Under HVUT Exemption are

  • American Red Cross.
  • Federal Government.
  • Indian tribal governments used for basic tribal government functions.
  • Local or State governments adding the District of Columbia.
  • Mass transportation authorities.
  • Non-profit volunteer departments like fire department, ambulance or rescue squads.

Vehicles that Come Under Suspended Vehicles Category are

  • Commercial vehicles travel within 5,000 miles or less annually.
  • Agricultural vehicles travel within 7,000 miles or less annually.
  • Vehicles that are not measured as highway motor vehicles like vehicles designed for off highway transportation, mobile machinery for non-transportation functions and non-transportation semi-trailers and trailers.
  • Blood collector vehicles.

When you that your heavy vehicle will be travelling within the mileage use limit of 5,000 miles (7,000 miles or less for agricultural vehicles) during the tax period, you can file the Form 2290 suspension and notify the same to the IRS. As per IRS, the agricultural vehicle is defined as

  • Vehicles used for farming activities.
  • Registered as highway vehicle but used for farming purposes during the tax period. A license plate or special tag to identify the vehicle as used for agricultural purpose is not needed to consider it as an agricultural vehicle.

When you discover your vehicle comes under this category and eligible, report your heavy vehicle to the IRS to get the HVUT exemption status.