A Step-by-Step Guide on Filing HVUT Tax Returns Online

Form 2290 Suspended Vehicles Print

Suspended vehicles are categories of groups and vehicles that the IRS HVUT division doesn’t require to pay the Heavy Vehicle Use Tax, but are required to declare the same as Form 2290 suspended vehicles. Let’s get to know what they are and what is to be done on such HVUT exemptions.

HVUT (Heavy Vehicle Use Tax) is as you know, the annual fee assessed on heavy vehicles for their operations on public highways at registered gross weights equal to or exceeding 55,000 pounds. If you own such a heavy vehicle and it falls under the suspended vehicle/group category (mentioned below), you are treated special and are not required to pay the HVUT fee. But, you still have to communicate to the IRS that you own a vehicle that is a HVUT exemption. Otherwise you will be bestowed upon with a filing penalty during DOT inspections. According to the IRS, the following are HVUT exemptions.

Groups that come under HVUT exemption are

  • The Federal Government
  • State or local governments, including the District of Columbia
  • The American Red Cross
  • Nonprofit volunteer fire departments, ambulance associations or rescue squads
  • Indian tribal governments (for vehicles used in essential tribal government functions)
  • Mass transportation authorities (under certain conditions)

Vehicles that fall under suspended vehicles category are

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  • Commercial vehicles traveling fewer than 5,000 miles annually
  • Agriculture vehicles traveling fewer than 7,500 miles annually
  • Vehicles not considered as highway motor vehicles – e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off highway transportation, and non-transportation trailers and semi-trailers
  • Qualified blood collector vehicles used by qualified blood collector organizations

If you own a vehicle that you know would be travelling less than 5000 miles (less than 7000 miles for agricultural vehicles) during the tax period, your awareness is appreciated. But, notification of this suspended vehicle to the IRS by reporting a form 2290 suspension is a must. The IRS defines an agricultural vehicle as 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.

Report your heavy vehicle to the IRS here, if you have discovered that your vehicle is eligible to be a suspended one or you already know if it is a HVUT exemption.

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