Detailed Explanation On Exempted Vehicles

Each time, when the due date to file form 2290 is nearing, do you wonder if you have to file HVUT this year for your rig? Well, this scenario pops up to each filer while filing the return. although, we are filing form 2290 since a decade now, we always still feel confused and unsure about the criterions to file HVUT. and that made us write a new blog post on Exempted vehicles.

We know IRS guidelines are li’l complicated and that is why, this blog would be beneficial to you.

As per the layman terms, IRS requires the following vehicles to file form 2290 annually:

  • Vehicles that are self-propelled and designed to carry loads on public highways(among other functions)
  • Weighing 55,000 pounds or more and
  • That travel at least 5,000 miles on public highways during the tax year (7,500 miles for agricultural vehicles).

Trucks, truck tractors, and buses can all fall under this category. However, certain vehicles, regardless of their weight or travel on public highways, are not considered “taxable highway vehicles,” and therefore, they are not required to file.

Here are three types of vehicles not required to file HVUT:

1. The vehicle is used solely to transport machinery.

a. If the machinery is permanently mounted to the chassis and this machinery makes it impossible to carry loads, then the vehicle is not required to file.

b. Vehicles with construction, manufacturing, drilling, mining, lumbering, and farming equipment permanently attached to the chassis.

2. The vehicle is not designed for highway usage.

a. This vehicle would be used to carry and transport loads, it cannot commute through public highway due to the speed restrictions and other safety restrictions inculcated by the manufacturer.

3. The vehicle was designed as a shelter.

a. This includes trailers or semi-trailers that function as stationary shelters on off-highway sites.

b. For example, a trailer that functions solely as a mobile office is not considered a taxable highway vehicle.

Also, the following vehicles fall under the category of exempted vehicle:

  • The Federal Government,
  • The District of Columbia,
  • A state or local government,
  • The American National Red Cross,
  • A nonprofit volunteer fire department, ambulance association, or rescue squad,
  • An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function, or
  • A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state.

Also includes:

  • Qualified blood collector vehicles used by qualified blood collector organizations.

After a detailed explanation on exempted vehicles, does your vehicle fall into the above category? If yes, then, you don’t have to file form 2290. Hearty congratulation, you don’t owe anything to the nation.

Nevertheless, if you are still not so sure about the status of your vehicle, don’t worry. Our Tax Experts are here to support you and answer questions that need to be addressed. We will determine if you have to efile form 2290 and if required we would file on your behalf, letting the schedule 1 copy reach your end through Fax and a text alert on your phone about the confirmation.

Reach our Tax Expert team at 1-866-245-3918 or email at We are here to serve you the best, the authentic.

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