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Owners of trucks that weigh 55,000 lbs. or more and use public highways can apply for a suspension of the Heavy Vehicle Use Tax (HVUT) if they expect to drive on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). YourTruckTax.com is your trusted source for determining the amount of federal heavy vehicle tax due and whether or not the mileage driven qualifies you for a suspension of the tax.

  1. What is "Actual Unloaded Weight" on IRS Form 2290?
  2. What is "Mileage Use Limit" on IRS Form 2290?
  3. What is "Fully Equipped for Service" on IRS Form 2290?
  4. What happens when a vehicle under suspension is sold?
  5. How should the tax Form 2290 be filed for suspended vehicles exceeding the mileage use limit?
  6. Who is liable for the Heavy Vehicle Use Tax after the sale of a vehicle exceeding the mileage use limit?

What is "Actual Unloaded Weight" on IRS Form 2290?

Actual unloaded weight of a vehicle is the empty (tare) weight of the vehicle. A trailer or semi-trailer is treated as "customarily used in connection with a vehicle" if the vehicle is equipped to tow the trailer or semi-trailer.

What is "Mileage Use Limit" on IRS Form 2290?

It is the total mileage for which a vehicle is used during a period regardless of the number of owners.

What is "Fully Equipped for Service" on IRS Form 2290?

Fully equipped for service includes:

  • The body (whether or not designed for transporting cargo, such as a concrete mixer)
  • All accessories
  • All equipment attached to or carried on the vehicle for use in its operation or maintenance
  • A full supply of fuel, oil, and water

The term does not include:

  • The driver
  • Any equipment (not including the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving cargo
  • Any special equipment (such as an air compressor, crane, or specialized oilfield equipment)

What happens when a vehicle under suspension is sold?

If you sell a vehicle while under suspension, a statement must be given to the buyer that shows the:

  • Seller's name, address, and Employer Identification Number (EIN)
  • Vehicle Identification Number (VIN)
  • Date of the sale
  • Odometer reading at the beginning of the period
  • Odometer reading at the time of sale
  • Buyer's name, address and EIN

The buyer must attach this statement to IRS Form 2290 and file the return by the last day of the month following the month the vehicle was purchased.

How should the tax Form 2290 be filed for suspended vehicles exceeding the mileage use limit?

Once a suspended vehicle exceeds the mileage use limit, the tax becomes due. Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (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.

Report the tax for the whole period on Form 2290, line 2. Do not complete Form 2290, Part II, or Schedule 1, Part II. Figure the tax based on the month the vehicle was first used in the period. At the top of the return, write the word "Amended" and the month in which the mileage use limit was exceeded. File Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded.

Who is liable for the Heavy Vehicle Use Tax after the sale of a vehicle exceeding the mileage use limit?

If, after the sale, the use of the vehicle exceeds the mileage use limit (including the highway mileage recorded on the vehicle by the former owner) for the period, and the former owner has provided the required statement, the new owner is liable for the tax on the vehicle. If the former owner has not furnished the required statement to the new owner, the former owner is also liable for the tax for that period.

Easy filing of tax form 2290

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