Even if your truck won’t run enough miles to owe any Heavy Vehicle Use Tax (HVUT), you still have to file Form 2290 with the IRS. You mark the truck as suspended (Category W), and the IRS sends back a stamped Schedule 1. Your state needs that stamped copy before it will register your truck or renew its plates.

What “suspended” means

A suspended vehicle is a highway vehicle with a taxable gross weight of 55,000 pounds or more that you expect to drive only a little during the tax year, which runs July 1 to June 30. Because of the low mileage, you owe no HVUT. You just have to file to claim the exemption.

How to file

• Collect your information: You’ll need your EIN, business name, the truck’s VIN, and its taxable gross weight.
• Pick the tax period and first-used month: Enter the tax year (for example, July 1, 2026 to June 30, 2027) and the month the truck first hit public roads.
• Mark the truck as suspended: On Form 2290, check the box for vehicles you expect to drive 5,000 miles or less, or 7,500 or less for agricultural vehicles. This is Category W.
• List the VIN on Schedule 1: Put it in the tax-suspended vehicles section.
• Answer the prior-year question: If you claimed suspension last year, say whether the truck stayed under the mileage limit.
• Send it in: File through an IRS-approved e-file provider or mail a paper return. Either way, you’ll get back a stamped Schedule 1.

If the truck goes over the limit

If a suspended truck passes 5,000 miles (7,500 for agricultural trucks), you’ll need to file an amended Form 2290 and pay the full tax.

• Deadline: The amended return is due by the last day of the month after the month you went over the limit.
• How the tax is figured: It’s calculated from the truck’s first-used month through the end of the tax year.
• Records: Keep hubodometer readings or driver logs. If you’re audited, they’re your proof of mileage.

Common questions

Do I have to file every year if the truck is suspended?

Yes. Every highway vehicle at 55,000 pounds or more has to be reported each year, whether or not any tax is due. You renew the suspended status annually to get a new stamped Schedule 1.

Can I get proof of filing for a suspended truck?

Yes. Once the IRS processes your return, you’ll get a stamped Schedule 1 (or a watermarked digital copy) showing Category W. Your state DMV will want it when you register the truck or renew tags.

What if I sell the truck mid-year?

Report the sale on your next return, or file an amendment. You’ll need the VIN, the date of the sale, and the buyer’s name and address.

Note: For more information, visit IRS website