The Stovebolt Site Forums The Shop Area General Truck Talk Trick for removing rusted lug nuts

Might be a little late to reply, but you can try Deep Creep. Better than WD-40.
Soak the nuts real good and leave them for about 24 hours; then take your impact wrench and put it Forward and tighten for a second or so, then reverse it and the nuts should bust loose.

Worked for me a couple of times.