What is a Suspended Vehicle?
You don't need to pay the Heavy Highway Vehicle Use Tax (HHVUT) if a vehicle's expected mileage is less than the minimum required for the tax. In such cases, you designate the truck as a suspended vehicle when submitting your 2290 form.
Defining a Suspended Vehicle
You can suspend the HHVUT for a vehicle if you expect to log no more than 5,000 miles of highway use. For agricultural vehicles, the limit is no more than 7,500 miles. As long as you don't exceed these limits, you don't have to pay the HHVUT.
Exceeding Suspension Limits
As soon as you drive a mile over those limits, your truck is no longer considered suspended, and you have to pay the tax. You have until the last day of the month the mileage was exceeded to file to pay the HHVUT. The tax may be prorated based on the first month that the vehicle operated on public highways during the tax period.
Suspensions and Audits
If you choose to suspend a vehicle, be sure to keep meticulous records of the vehicle's mileage and use. Should the IRS choose to audit you, they'll want proof that the vehicle didn't exceed its mileage limit. Failure to provide such proof can lead to costly fines. You can learn more about audits and suspended vehicles at our blog.
Check out the video on this page for help determining if you can suspend a vehicle. If you need more assistance, call our help line at (888)802-4299. One of our family-based staff will be happy to answer any of your 2290 form questions.Back to the Support Center
If you have a question about form 2290 submissions, the HHVUT, or how to use our system, please call us at (888)802-4299. We'll be happy to guide you through the process.
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