If a heavy highway vehicle is expected to be used only a limited number of miles during the tax period, Form 2290 allows it to be reported as suspended from the Heavy Highway Vehicle Use Tax under specific mileage conditions.
What suspension means on Form 2290
Suspension means the vehicle is reported to the Internal Revenue Service as taxable but not currently subject to tax because its expected highway use remains below the annual mileage limit.
Mileage limits for suspended vehicles
Most vehicles qualify for suspension if they are expected to be used 5,000 miles or less on public highways during the tax period. Agricultural vehicles qualify for a higher limit of 7,500 miles.
Statement in support of suspension
When a vehicle is reported as suspended, Form 2290 requires a statement confirming that its expected mileage will not exceed the applicable limit during the tax period.
Reporting suspended vehicles on Schedule 1
Suspended vehicles are listed on Schedule 1 using the appropriate category, and this schedule serves as official proof of the reported suspension status.
Monitoring mileage during the tax period
Even after a vehicle is reported as suspended, the owner or operator must track its actual mileage to ensure the limit is not exceeded.
What happens if the mileage limit is exceeded
If a suspended vehicle later exceeds the mileage limit, the tax becomes due and additional reporting is required.
Steps to take when mileage limits are exceeded are explained in what to do if Form 2290 mileage limits are exceeded.
For a complete overview of how suspension fits into the overall filing process, return to the Form 2290 practical guide.
Official definitions and regulatory requirements for suspension are described on the document reference page for IRS Form 2290.