Category: 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. 

Report An IRS 2290 Suspended Vehicle In Three Easy Steps

Posted on June 15, 2020 by - suspended vehicles

If you own and operate a commercial motor vehicle weighing 55,000 pounds or more, you must file a Form 2290 each year.

However, if you do not plan to drive that vehicle more than 5,000 miles in a given tax year (or 7,500 for dedicated agricultural vehicles), you don’t have to pay the Heavy Vehicle Use Tax (HVUT).

Instead, when you fill out your Form 2290 return, you will mark that vehicle as “Suspended”.

Understanding Suspended Vehicles

In order to file a regular-usage vehicle as “Suspended”, its mileage use on public highways must be 5,000 miles or less. And for an agricultural suspended vehicle, the mileage use must be 7,500 miles or less.

Regardless of the number of owners, the mileage use limit refers to the total mileage a vehicle is used during a tax year.

An agricultural vehicle is any motor vehicle that is used primarily for farming purposes, registered as a highway motor vehicle and used for farming purposes for the entire tax year. A farming vehicle has a special tag or license plate that identifies its agricultural status.

Report Suspended Vehicles

Here’s how to claim a Suspended vehicle:

  • Select your First Used Month & Year. 
  • Add any other Taxable Vehicles you might have. 
  • Add your Suspended Vehicle as you did with your Taxable Vehicles. 
  • View and edit the summary. 
  • Transmit your HVUT 2290 to the IRS.

File today!

You can file your 2020 Form 2290 today! If you have any questions about claiming a Suspended Vehicle, or any other part of the Form 2290, reach our customer support experts at 704.234.6005.

Exceeding the Mileage Limit: E-filing Form 2290 Amendments

Posted on September 23, 2016 by - 2290 Amendment, 2290 Free VIN Correction, Agricultural Vehicles, expresstrucktax, Form 2290 corrections, mileage limit, Mileage Limit Exceeded, suspended vehicles

E-Filing Form 2290 Amendments
E-Filing Form 2290 Amendments

As we move further away from 2290 deadline season, it becomes more clear that filers might need to make amendments, corrections, and changes to the 2290’s they’ve already filed.

Of course, we’re not going to cover all of those corrections that can be made in one post. As part of our ongoing discussion about e-filing Form 2290 Amendments, we’re focusing on what to do when you Exceed the Mileage Use Limit.

Mileage Limits on IRS Form 2290

Mileage use limit for a heavy vehicle on public highways is 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 on the road during a period, regardless of the number of owners.

Just like when we talked about VIN corrections, ExpressTruckTax has an option for those who exceed the mileage use limit.

Exceeding the Limit

What should you do when your suspended vehicles exceeds the mileage use limit?

It’s not unusual for a suspended vehicle to exceed its mileage use limit, which is why the IRS allows you to file an amendment if your vehicle exceeds the mileage use limit.

So how do you do it? Traditionally, you to need to calculate the tax on Form 2290, page 2, based on the month the vehicle was first used in the period. After that, you file the amended Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded.

However, if you want to file your amendment fast, login to ExpressTruckTax.com, where it’s easy to file a mileage limit amendment and accurately calculate the tax due to IRS. Best of all, you will get your Schedule 1 for the new claim within minutes.

If you’ve e-filed with us before, you can select that return from our system. We also accept new filers, as well.

If you have questions about e-filing a 2290 amendment, please call us at 704.234.6005 – we’re here ready to answer your call in Rock Hill, SC, Monday through Friday, 9 a.m. to 6 p.m.

Related Blog: Form 2290: Adding Suspended Vehicles

Form 2290 HVUT Requirements

Posted on September 9, 2013 by - e-file 2290, easy 2290, Federal HVUT 2290, Form 2290, Form 2290 for 2012, Hvut 2290, HVUT Exemptions, HVUT Requirements, irs 2290, suspended vehicles

The heavy vehicle use tax or HVUT is an annual fee assessed on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination. IRS Form 2290 is filed annually to pay the HVUT due on the taxable vehicle and proof of payment is the Stamped Schedule 1. The monies collected are used to offset the cost for road repairs and maintenance.

 Suspended vehicles (Category W) are still required to file a Form 2290, even though there is no tax due.  A vehicle is considered suspended if the motor vehicle does not exceed 5,000 miles or 7,500 miles for agricultural vehicles during the tax period, regardless of owners. 

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 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.

Also note that logging vehicles are taxed at a reduced rate.

There are some vehicles that are exempt from the tax and are not required to file Form 2290. They are:

  • The Federal Government,
  • The District of Columbia,
  • A state or local government,
  • The American National Red Cross,
  • A nonprofit volunteer fire department, ambulance association, or rescue squad,
  • An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function,
  • A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state,
  • Qualified blood collector vehicles (see below) used by qualified blood collector organizations, or
  • Mobile machinery that meets the specifications for a chassis
  • For more information on exempt vehicles, go to irs.gov/trucker.

The IRS has simplified the process of filing Form 2290 and paying your HVUT taxes with the ability to E-File.  Anyone who is filing a return with 25 or more vehicles is required to file electronically, but everyone is now encouraged to E-File.  Through an IRS Authorized E-File Provider, like ExpressTruckTax.com, you can file your Form 2290, pay your HVUT taxes owed to the IRS and receive your Stamped Schedule 1 within minutes.  Your Schedule 1 serves as proof of payment for your HVUT and when you file by the deadline you will avoid any IRS penalties.

To get started 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!

Form 2290 HVUT Requirements

Posted on July 8, 2013 by - e-file 2290, Federal HVUT 2290, Form 2290, Form 2290 for 2012, Hvut 2290, HVUT Exemptions, HVUT Requirements, irs 2290, suspended vehicles

The heavy vehicle use tax or HVUT is an annual fee assessed on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination. IRS Form 2290 is filed annually to pay the HVUT due on the taxable vehicle and proof of payment is the Stamped Schedule 1. The monies collected are used to offset the cost for road repairs and maintenance.

Suspended vehicles (Category W) are still required to file a Form 2290, even though there is no tax due.  A vehicle is considered suspended if the motor vehicle does not exceed 5,000 miles or 7,500 miles for agricultural vehicles during the tax period, regardless of owners.

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 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.

Also note that logging vehicles are taxed at a reduced rate.
There are some vehicles that are exempt from the tax and are not required to file Form 2290. They are:

  • The Federal Government,
  • The District of Columbia,
  • A state or local government,
  • The American National Red Cross,
  • A nonprofit volunteer fire department, ambulance association, or rescue squad,
  • An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function,
  • A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state,
  • Qualified blood collector vehicles (see below) used by qualified blood collector organizations, or
  • Mobile machinery that meets the specifications for a chassis

For more information on exempt vehicles, go to irs.gov/trucker.

The IRS has simplified the process of filing Form 2290 and paying your HVUT taxes with the ability to E-File.  Anyone who is filing a return with 25 or more vehicles is required to file electronically, but everyone is now encouraged to E-File.  Through an IRS Authorized E-File Provider, like ExpressTruckTax.com, you can file your Form 2290, pay your HVUT taxes owed to the IRS and receive your Stamped Schedule 1 within minutes.  Your Schedule 1 serves as proof of payment for your HVUT and when you file by the August 31, 2013 deadline you will avoid any IRS penalties.

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!

Form 2290 Suspended Vehicles

Posted on August 28, 2012 by - agricultural vehicle, e-file 2290, express truck tax, Federal Heavy Vehicle Use Tax, Form 2290, Form 2290 Online, highway motor vehicle, HVUT, suspended vehicles

We here at ExpressTruckTax.com are frequently asked why they have to file a Form 2290 Heavy Vehicle Use Tax Return if they only have a vehicle that is considered suspended.  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?  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.

At ExpressTruckTax.com, you can file your Form 2290 and receive your Stamped Schedule 1 within minutes. Friday is the deadline so to E-File the Form 2290 online now, go to ExpressTruckTax.com. If you have any questions, contact our friendly US based customer support center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.

Form 2290 HVUT Requirements

Posted on August 2, 2012 by - e-file 2290, Federal HVUT 2290, Form 2290, Form 2290 for 2012, Hvut 2290, HVUT Exemptions, HVUT Requirements, irs 2290, suspended vehicles

The heavy vehicle use tax or HVUT is an annual fee assessed on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination. IRS Form 2290 is filed annually to pay the HVUT due on the taxable vehicle and proof of payment is the Stamped Schedule 1. The monies collected are used to offset the cost for road repairs and maintenance.
 
Suspended vehicles (Category W) are still required to file a Form 2290, even though there is no tax due.  A vehicle is considered suspended if the motor vehicle does not exceed 5,000 miles or 7,500 miles for agricultural vehicles during the tax period, regardless 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.
Also note that logging vehicles are taxed at a reduced rate.
There are some vehicles that are exempt from the tax and are not required to file Form 2290. They are
    1. The Federal Government,
    2. The District of Columbia,
    3. A state or local government,
    4. The American National Red Cross,
    5. A nonprofit volunteer fire department, ambulance association, or rescue squad,
    6. An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function,
    7. A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state,
    8. Qualified blood collector vehicles (see below) used by qualified blood collector organizations, or
    9. Mobile machinery that meets the specifications for a chassis
For more information on exempt vehicles, go to irs.gov/trucker.
The IRS has simplified the process of filing Form 2290 and paying your HVUT taxes with the ability to E-File. Anyone who is filing a return with 25 or more vehicles is required to file electronically, but everyone is now encouraged to E-File. Through an IRS Authorized E-File Provider, like ExpressTruckTax.com, 
you can file your Form 2290, pay your HVUT taxes owed to the IRS and receive your Stamped Schedule 1 within minutes. Your Schedule 1 serves as proof of payment for your HVUT and when you file by the August 31, 2012 deadline you will avoid any IRS penalties. Contact our friendly US based customer support center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.

Record keeping Requirements for Registered Heavy Highway Vehicles for Form 2290

Posted on July 30, 2012 by - 2290 form records, 2290 Schedule 1, e-file 2290, First Used month, Form 2290, Form 2290 for 2012, Hvut 2290, irs 2290, IRS audit, suspended vehicles, truck tax 2290, VIN Number

Keep records for all taxable highway vehicles registered in your name for at least 3 years after the date the tax is due or paid, whichever is later. They must be available at all times for inspection by the IRS. Also keep copies of all returns and schedule 1s you have filed. 
Keep your records even if a vehicle is registered in your name for only a portion of a period. If the tax is suspended on a highway motor vehicle for a period because its use on public highways during the period did not exceed 5,000 miles (7,500 miles for agricultural vehicles), the registrant must keep the records at least 3 years after the end of the period to which the suspension applies.
Records for each vehicle should show all of the following information.
1. A detailed description of the vehicle, including the VIN.
2. The weight of loads carried by the vehicle in the same form as required by any state in which the vehicle is registered or required to be registered.
3. The date you acquired the vehicle and the name and address of the person from whom you acquired it.
4. The first month of each period in which a taxable use occurred and any prior month in which the vehicle was used in the period while registered in your name, with proof that the prior use was not a taxable use.
5. The date the vehicle was sold or transferred and the name and address of the purchaser or transferee. If it was not sold, the records must show how and when you disposed of it.
6. If the tax is suspended for a vehicle, keep a record of actual highway mileage. For an agricultural vehicle, keep accurate records of the number of miles it is driven on a farm.
When you E-File your Form 2290 using an IRS Authorized E-File Provider like ExpressTruckTax.com, all your records are stored in your online account. If your records are ever requested by the IRS, you can simply sign into your account and download the requested records.   
In addition to having your records right there at your fingertips, through ExpressTruckTax.com, you can file your Form 2290, pay your HVUT taxes owed to the IRS and receive your Stamped Schedule 1 within minutes. Having the option to E-File makes the annual filing process quick and easy and simplifies the recordkeeping requirements.
If you have any questions, you can contact the Truck Tax Team at 704.234.6005 or email us at support@expresstrucktax.com.