What is considered an agricultural vehicle?

A vehicle is considered an agricultural vehicle if it is used exclusively for farming purposes and registered as a highway motor vehicle that is used for farming purposes. The farming purposes include transportation of horticultural crops, livestock, fertilizer, poultry, seeds, bees, fur-bearing animals, and wildlife to or from a farm.

Agricultural vehicles that are operated for less than 7500 miles on public highways are considered suspended vehicles.

Owners/drivers of heavy motor vehicles are required to file Form 2290 and pay the Heavy Vehicle Use Tax (HVUT) on an annual basis if the vehicle has a taxable gross weight of 55,000 pounds or more and is operated on public highways.

However, if your vehicle hasn’t been operated for more than 5000 miles (7500 for agricultural vehicles) throughout the tax year, your vehicle will be deemed a suspended vehicle, and you do not have to pay HVUT for the tax year. But it is mandatory for you to file Form 2290 irrespective of the miles covered by your heavy vehicle.

Your vehicle being an agricultural vehicle, is not significant while filing Form 2290 unless it is a suspended vehicle. So, you’re required to not report your vehicle as an agricultural vehicle if it isn’t a suspended vehicle.

While filing Form 2290 with ExpressTruckTax, you must make sure you check both “Is this a Suspended Vehicle?” and “Used for Agricultural?” checkboxes to file for an agricultural vehicle.

ExpressTruckTax is the #1 IRS-authorized e-file provider, so file your Form 2290 with ExpressTruckTax easily and quickly. You will receive your stamped Schedule 1 in minutes if you e-file your Form 2290 with ExpressTruckTax.

Our US-based bilingual support team is available in both Spanish and English for your convenience. Contact the ExpressTruckTax team via phone, email, or live chat with any questions about your Form 2290.