Suspended Vehicles and Low Mileage Credits
File accurately for seasonal or limited-use trucks so you never overpay HVUT again.
When a Vehicle Qualifies as Suspended
The IRS defines suspended vehicles as those expected to travel fewer than 5,000 miles (7,500 for agriculture) during the tax year.
You must still list each suspended vehicle on Form 2290 and keep mileage logs as proof.
Tracking Mileage
Use ELD reports or a simple spreadsheet to record odometer readings and dates.
If a suspended vehicle exceeds the mileage limit, file an amended Form 2290 and pay the tax by the end of the following month.
Claiming Credits
To claim a credit for a sold, destroyed, or stolen vehicle, file Form 8849 Schedule 6 with supporting documents.
Credits can offset future Form 2290 liability or be requested as a direct refund.
Frequently Asked Questions
Do I file if the truck is in the shop all year?
Yes. File as suspended to keep your Schedule 1 active for registration, even if the unit never hits the road.
Can I suspend a new purchase mid-year?
If you buy in October and expect under 5,000 miles through June, you can mark it suspended on that initial return.