How to E-File Form 2290

Suspended Vehicle Exceeds Mileage Limit

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Suspended Vehicle Exceeds Mileage Limit

Updated on May 01, 2023 - 10:30 AM by Admin, ExpressTruckTax

Suspended vehicles exceeding the mileage use limit. Limit means the use of a vehicle on public highways 5,000 miles or (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners.

1.What is a Form 2290 Suspended Vehicle?

A vehicle is considered as a suspended vehicle if it runs on the public highway for less than 5000 miles during the tax period. Vehicles used for agricultural purposes will be considered to be suspended vehicles if used on the public highway for less than 7500 miles during the tax period.

The vehicles that are considered as suspended vehicles do not have to pay their Heavy Vehicle Use Tax (HVUT), although they must file the Form 2290 return.

2.What happens if a Suspended Vehicle exceeds the mileage limit?

The mileage limit for a Suspended Vehicle is 5000 miles (7500 for an agricultural vehicle). If you file a Form 2290 for a suspended vehicle and the vehicle crosses the mileage limit during the tax year, you have to file a Form 2290 Amendment to report the exceeded mileage to the IRS. You also have to pay the HVUT as your vehicle will no longer be considered as a suspended vehicle by the IRS.

Filing your amendment with ExpressTruckTax is easier as the adjusted HVUT for the remaining tax year will be calculated automatically based on your weight category while filing the amended return.

3.How do I file Mileage Limit Exceeded Amendment with ExpressTruckTax?

  • Log in to your account.
  • Click on "Start New Return" and select "Mileage Limit Exceeded" under “Form 2290 amendment."
  • Choose whether you are filing Mileage Limit Exceeded Amendment for a return that was originally filed with us.
  • Provide the required information about your vehicle.
  • Your adjusted HVUT for the remaining year will be calculated automatically based on the vehicle's weight category.
  • Check your return and transmit it to the IRS.

If you had filed your original return with us, the information from the original return will be auto-updated in the Mileage Limit Exceeded Amendment Form.

4.What are the e-filing requirements for suspended vehicles?

E-filing is required for filing every return reporting and paying taxes for 25 & more vehicles. However, for suspended vehicles that are designated by category W are not included in Form 2290 electronic filing requirement for 25 or more vehicles as the filer isn’t paying tax on them.

However, the IRS encourages everyone to file electronically regardless of the number of vehicles being reported.

5.When to file amendment form 2290?

Amendment form 2290, is filed when your vehicle exceeds the average mileage use limit. If your vehicle does not cross the average miles i.e., 5,000 miles (7,500 miles or less for agricultural vehicles) within the 12 month filing period, then it falls under the category of (W) Suspended vehicle. Though you don’t need to pay taxes for suspended vehicles, you are still required to file form 2290 for these vehicles.

Once a suspended vehicle exceeds the mileage use limit, the tax needs to be paid. When the status of the vehicle changes to a taxable vehicle, use the HVUT Form 2290 - Amendment option to file for the exceeded mileage and pay the tax due. The vehicles reported for exceeding mileage should also be reported under the “Prior Year Suspended” section of the next year filing Form 2290.



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