Category: Prior Year Low Mileage / Suspended Vehicles

Reporting Suspended Vehicles On Form 2290

Posted on July 8, 2022 by - 2290 suspended vehicle, Form 2290 Suspended Vehicle, Prior Year Low Mileage / Suspended Vehicles, Suspended Vehicle 2290, suspended vehicles

What is Form 2290?

Form 2290 is a tax form that has to be filed with the IRS for the Heavy Vehicle Use Tax (HUVT) if you have a vehicle weighing 55,000 pounds or more. Form 2290 must be filed every year by August 31st. The tax year for Form 2290 is from July 1st to June 30th of the following year and is filed for the upcoming tax year. The amount of tax owed to the IRS will depend on the Taxable Gross Weight of the vehicle and the vehicle’s first use month. If the vehicle has been on the road for over a year or is being put on the road for the first time this month, the First Used Month (FUM) will be July. If a vehicle is put on the road any other month, that month will be its FUM and the tax amount owed will be prorated for the amounts that remain in the tax year. The only way that no tax will be owed to the IRS for the HVUT is if the vehicle is considered suspended. Filing suspended vehicles on Form 2290 is made easy with ExpressTruckTax, a leading Form 2290 e-filer where you can file your Form 2290 quickly and easily.

When is a vehicle considered suspended by the IRS?

When filing Form 2290, a vehicle that weighs 55,000 pounds or more is considered suspended by the IRS if it is driven less than 5,000 miles in a year, or less than 7,500 miles if it is used for agricultural purposes. If these requirements are met, you are still required to file Form 2290 but will not owe a tax for the HVUT for this vehicle. This is because it is considered suspended by the IRS.

What happens if you file a vehicle as suspended but it exceeds mileage?

If a vehicle is filed suspended but actually exceeds the mileage required for it to be considered suspended, a Form 2290 Amendment for Low Mileage Exceeded will have to be filed with the IRS. ExpressTruckTax also offers this service. When you go to file your form, you will select that you want to file a Form 2290 Amendment for Mileage Exceeded and specify the reason you are amending it. Once you file this amendment, the tax amount due to the IRS will have to be paid.

What happens if you file a vehicle as not suspended and mileage is not exceeded?

If you do not file a vehicle suspended but ends up not exceeding the mileage limit, you can file Form 8849 to receive a tax credit for the amount of tax you paid for the vehicle for the HVUT. You will go to ExpressTruckTax and select Form 8849 as the one you want to file. When filing this form it is important to keep in mind that the IRS must process each form manually so it may take a while before you receive your tax credit. 

Why should you file with ExpressTruckTax?

Whether you need to file your vehicle as suspended or not, ExpressTruckTax has your back. You can file whichever form you need to file for the HVUT whether it is a Form 2290, a Form 2290 Amendment, or a Form 8849 and you will receive your stamped Schedule 1 in minutes after filing with ExpressTruckTax. If you are affiliated with a company, you can even request that we send the stamped Schedule 1 directly to them. You can also choose to have it faxed or mailed to you, but regardless of your choice, ExpressTruckTax will email you your stamped Schedule 1 as soon as the IRS accepts your Form 2290.

Filing with ExpressTruckTax is quick and easy. It is a simple all-around process and when you file there is a built-in VIN checker to ensure your VIN is correct. There are six questions that the form asks you and after that you are finished. Select the payment method you wish to use and follow the instructions that follow. If you file your vehicle as suspended, however, you will not be required to pay this tax for the HVUT. You will however transmit Form 2290 to the IRS to receive your stamped Schedule 1 as proof of filing the form. With the stamped Schedule 1 you are able to get your vehicle’s registration and tags.

What are you waiting for? File your Form 2290 with ExpressTruckTax today for fast and easy filing, even if you have a suspended vehicle you need to file. 

How To Get Low Mileage Credits For Your HVUT

Posted on June 1, 2020 by - Prior Year Low Mileage / Suspended Vehicles

The 2020 Form 2290 HVUT tax must be paid on all commercial vehicles weighing 55,000 pounds or more that travel 5,000 miles or more (7,500 for agricultural vehicles).

But what happens if you paid your $550 HVUT tax last year and then didn’t drive more than 5,000 miles?

In that case, you will be eligible for a low mileage credit on your HVUT payment! It’s simple to claim a low mileage credit and apply it to this year’s HVUT payment! That way, you won’t owe a dime for the 2020 HVUT!

Keeping reading for more information and instructions for claiming your HVUT low mileage credit!

What is a low mileage credit?

If you own and operate a commercial vehicle, you must file a Form 2290 with the IRS every year. However, if you drive less than 5,000 miles (7,500 miles for agricultural vehicles), you do not have to pay the Heavy Vehicle Use Tax (HVUT). 

So, if you do not plan to drive more than 5,000 miles in a given year, you can report that truck as a “Suspended Vehicle”. You will not have to pay the HVUT for that year unless you end up driving more than 5,000 miles.

But what happens if you paid the HVUT but did not drive more than 5,000 miles? In that case, you can claim a low mileage tax credit. If accepted, your tax payment from last year will roll over to this year, so you won’t owe a dime in 2020!

How do I file for a Form 2290 low mileage credit?

  1. Log in to your ExpressTruckTax account.
  2. Click on the Form 8849 Schedule 6.
  3. Choose the ending month of your tax year.
  4. Skip the Sold/Destroyed vehicle section.
  5. Click Add Credit Vehicle in the Low Mileage Credit section and enter all information. You will see your credit come up.
  6. Review your information and pay the ExpressTruckTax filing fee and you’re done!

File your Form 8849 Schedule 6 with ExpressTruckTax today!

We take care of all the hard work! There are no calculations required. Just enter your information and file!

Form 2290 Suspended Vehicles

Posted on February 12, 2014 by - 2290 deadline, 2290 online, agricultural vehicle, E-file form 2290, easy 2290, Form 2290 HVUT, Form 2290 Suspended Vehicle, mobile 2290, Prior Year Low Mileage / Suspended Vehicles

If a highway motor vehicle does not exceed mileage 5,000 miles or less (7,500 miles or less for agricultural vehicles) it is considered suspended and is exempt from tax. Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners.


An agricultural vehicle is any highway motor vehicle that is:

  1. Used (or expected to be used) primarily for farming purposes, and
  2. Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle.

So why would do you have to file if there is no tax due?  In order to obtain your registration and/or tags, state require and Stamped Schedule 1 from the IRS for all vehicles 55,000 lbs or more.  You must file Form 2290 in order to receive your Stamped Schedule 1.

To E-File the Form 2290 online now, go to ExpressTruckTax.com or contact our Express Tax Support Center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.  We have Spanish Support too!

What is an Agricultural Vehicle?

Posted on December 18, 2013 by - 2290 deadline, 2290 online, agricultural vehicle, E-file form 2290, easy 2290, Form 2290 HVUT, Form 2290 Suspended Vehicle, mobile 2290, Prior Year Low Mileage / Suspended Vehicles

An agricultural vehicle is any highway motor vehicle that is:
  • Used (or expected to be used) primarily for farming purposes, and
  • Registered (under state laws) as a highway motor vehicle used for farming purpose for the entire period.
A vehicle is used primarily for farming purposes if more than half of the vehicle’s use (based on mileage) during the period is for farming purposes.


A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle.

Any agricultural vehicle traveling 7500 miles or less during the Heavy Vehicle Use Tax period, is considered a suspended or Category W vehicle and no tax is due.

For more information or to file your Form 2290 today, visit ExpressTruckTax.com or contact our Express Tax Support Center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.  We have Spanish Support too!

How To Handle Form 2290 Suspended Vehicles

Posted on October 25, 2013 by - 2290 deadline, 2290 online, E-file form 2290, easy 2290, Form 2290 HVUT, Form 2290 Suspended Vehicle, mobile 2290, Prior Year Low Mileage / Suspended Vehicles

If a highway motor vehicle does not exceed mileage 5,000 miles or less (7,500 miles or less for agricultural vehicles) it is considered suspended and is exempt from tax. Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners.


An agricultural vehicle is any highway motor vehicle that is:

    • Used (or expected to be used) primarily for farming purposes, and 

        So why would do you have to file if there is no tax due?  In order to obtain your registration and/or tags, state require and Stamped Schedule 1 from the IRS for all vehicles 55,000 lbs or more.  You must file Form 2290 in order to receive your Stamped Schedule 1.


        To E-File the Form 2290 online now, go to ExpressTruckTax.com or contact our Express Tax Support Center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.  We have Spanish Support too!

        Prior Year Low Mileage / Suspended Vehicles

        Posted on July 2, 2013 by - 2290 deadline, 2290 online, E-file form 2290, easy 2290, Form 2290 HVUT, Form 2290 Suspended Vehicle, mobile 2290, Prior Year Low Mileage / Suspended Vehicles

        If you listed any vehicle low mileage or suspended during the previous tax year, the IRS requires that you report that vehicle if any of the following occurred:

        • The vehicle exceeds 5,000 miles (7,500 agricultural vehicles)
        • The vehicle was sold or transferred

        With ExpressTruckTax, you can report this quickly and easily.  The video above walks you through the simple process.

        For more information or to get started today, visit ExpressTruckTax.com or contact our friendly US Based Express Tax Support Center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.  We have Spanish Support too!