Who qualifies
- Any truck 55,000 lbs or more expected to travel 5,000 highway miles or less between July 1 and June 30.
- Agricultural vehicles used primarily for farming, 7,500 miles or less.
- Miles count whether loaded or empty. Deadhead miles count.
What you file
A normal Form 2290 with the truck listed as category W on Schedule 1 and Part II checked. Tax on that truck: $0. You get a stamped Schedule 1 like everyone else.
If you go over
You owe the full tax for the year, prorated from the first month the truck was used, and you file an amended return by the last day of the month after you crossed the limit.
If you sell a suspended truck
Give the buyer a statement with your name, address, EIN, the VIN, the sale date, and the odometer reading at sale. That lets them carry the suspension for the rest of the year without paying.
Free here, both ways. Suspended-only returns are free to prepare and mail. E-filing one is free too.