If a vehicle reported as suspended on Form 2290 ends up being used more than the allowed mileage during the tax period, the suspension no longer applies and the Heavy Highway Vehicle Use Tax becomes due.
When a suspended vehicle exceeds the mileage limit
A vehicle exceeds the mileage limit when its actual use on public highways goes beyond 5,000 miles during the tax period, or 7,500 miles in the case of agricultural vehicles.
When the tax becomes due after exceeding mileage
Once the mileage limit is exceeded, the tax is due for the remainder of the tax period starting with the month in which the limit was surpassed.
How to report tax after exceeding mileage limits
The additional tax is reported by filing Form 2290 as an amended return and calculating the tax for the remaining months of the period.
Effect on Schedule 1
After the additional tax is reported and paid, Schedule 1 is updated to reflect the vehicle’s taxable status rather than suspension.
Why mileage tracking is important
Accurate mileage records are necessary to determine when the limit is exceeded and to support the timing of the required tax reporting.
If you need to review the original suspension rules, see Form 2290 suspension rules.
For a complete overview of how this situation fits into the overall process, return to the Form 2290 practical guide.
Official reporting requirements and definitions are provided on the document reference page for IRS Form 2290.