Vehicles that travel less than 5,000 miles (or 7,500 miles for agricultural vehicles) on public roadways in a tax year are suspended. Suspended vehicles must file Form 2290 but not HVUT.
Suppose you reported your heavy vehicle as suspended in the previous year and any of the following things happened. In that case, the IRS requires you to record the vehicles under the previous year’s suspended vehicles:
- During the tax year, the vehicle went beyond the 5,000-mile (7,500-mile limit for agricultural vehicles) mark. Should it go above the cap, you must pay the HVUT and submit the Form 2290 amendment return.
- The vehicle was transferred or sold during the tax year.
When is it necessary to include prior-year suspended vehicles in Form 2290 reporting?
Vehicles that travel less than 5,000 miles (or 7,500 miles for agricultural vehicles) on public roadways in a tax year are suspended. Suspended vehicles must file Form 2290 but not HVUT.
Suppose you reported your heavy vehicle as suspended in the previous year and any of the following things happened. In that case, the IRS requires you to record the vehicles under the previous year’s suspended vehicles:
During the tax year, the vehicle went beyond the 5,000-mile (7,500-mile limit for agricultural vehicles) mark. Should it go above the cap, you must pay the HVUT and submit the Form 2290 amendment return.
The vehicle was transferred or sold during the tax year.
Last modified: January 2, 2026
