Form 2290 is a mandatory IRS filing for heavy highway vehicles though not all vehicles are required to pay the Heavy Vehicle Use Tax (HVUT). If your truck will be expected to drive 5000 miles or less (7500 for agricultural vehicles) during the tax year you are considered a suspended vehicle. You don't need to pay HVUT, but you still need to file Form 2290 and note that the vehicle is suspended.

What Qualifies a Vehicle as Suspended?

To be considered a suspended vehicle, the vehicle can’t exceed the mileage use limit established by the IRS. This normally applies to vehicles used seasonally, vehicles kept as spares, or temporarily out of service. To do this on Form 2290, you will need to check Category W on the form and include the vehicle identification number VIN. Bear in mind that if the vehicle exceeds the mileage mark later in the year, you will need to file an amended form 2290 and pay the correct taxes.

Why You Still Need to File Form 2290

Do I still have to file a form if I don't have tax? There is still legal obligation to filing to maintain legal registration of your vehicle, and to receive the "stamped Schedule 1" needed by the DMV" to renew your tag. Being late or not filing can delay registration and lead to penalties for non-compliance despite the fact you do not owe any money. In most cases you will want to file early to ensure that you comply, and so that your records are up to date with the IRS.

E-filing Suspended Vehicles Made Easy

E-filing Form 2290 for suspended vehicles can be done in just a few minutes — and doesn’t cost a fortune. Use an IRS-authorized provider to get the easy method. In most cases, you can select the suspension status of your vehicle as well as automatically apply the appropriate mileage limit. When you’re ready for the next step, you can even download Schedule 1 right away and correct any VIN errors. Remember, there are plenty of ways to stay compliant -- especially if you have the right tools at your disposal.

Note: For more information, visit IRS website