2290 Suspended Vehicle (Category W)

Definition

A 2290 Suspended Vehicle is a Category W vehicle reported on IRS Form 2290 that operates fewer than 5,000 miles (7,500 for agricultural vehicles) during the tax period. Suspended vehicles owe $0 HVUT but must still be filed on the 2290 return to receive a stamped Schedule 1. If the vehicle later exceeds the mileage threshold, the carrier must amend the return and pay the full HVUT for the period. The suspension election is made annually on the next tax period's 2290; mileage tracking through ELD or odometer logs is the documentation backstop in case of IRS audit.