Why and when should I report a prior-year suspended vehicle in Form 2290?
1.1k views | Last modified 8/26/2020 11:01:08 AM EST

Applicable To
Form 941 Form 1099 / W-2 Form 2290

A vehicle that runs on public highways less than 5,000 miles (for agricultural vehicles, 7,500 miles) during a tax year is considered as a suspended vehicle. The Highway Vehicle Use Tax (HVUT) payment is not required for a suspended vehicle; however, Form 2290 must be filed.

If you have reported your heavy vehicle as suspended in the last year and any of the following events occurred, the IRS requires you to report the vehicles under prior year suspended vehicles:

  • The vehicle exceeded the 5,000 miles (7,500 miles for agricultural vehicles) threshold during the tax year. If it exceeded the limit, you have to file the Form 2290 amendment return and pay the HVUT.
  • The vehicle has been sold or transferred during the tax period.

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