What Are IRS Form 2290 Agricultural Vehicles? How To Report Them?

What Are IRS Form 2290 Agricultural Vehicles

Here’s a simple guide to help you understand the HVUT agricultural vehicles and report them on Form 2290 appropriately.

Quick Topics

  • What is an agricultural vehicle?
  • How does the IRS define an agricultural vehicle?
  • How is an agricultural vehicle different from regular commercial highway motor vehicles?
  • How to report agricultural vehicles on HVUT Form 2290?
  • eFile HVUT Form 2290 with EZ2290 & report agricultural vehicles

What is an agricultural vehicle?

An agricultural vehicle is just another vehicle that instead of transporting products and processed commodities, it transports raw, natural materials. Things like wood, cocoa beans, coffee beans, fruits, vegetables, pulses, herbs, seeds, and other agricultural commodities are transported with agricultural vehicles.

In the HVUT tax reporting practice, agricultural vehicles are taxed slightly less when compared to regular commercial motor vehicles (CMV). Agricultural vehicles are termed “logging” vehicles because, in this context, logging vehicles are primarily used for transporting forestry goods and commodities.

2290 HVUT Agricultural Vehicles qualify for HVUT tax filings if the vehicle’s taxable gross weight is 55,000 pounds or more. This taxable gross weight metric is the same for all highway vehicles.

How does the IRS define an agricultural vehicle?

The definition is loosely stated and talks about “carriers” with tractor equipment (meaning a trailer), but it also includes self-propelled tractors and motor trucks that are designed for hauling farm equipment on a flatbed. 

The IRS does not specifically define agricultural vehicles. However, in the IRS’ view, a highway agricultural vehicle is generally defined as a truck or truck semi-trailer having two or three wheels, that is used to transport agricultural products to market or warehouses.

For an agricultural vehicle to be qualified for HVUT reporting, it has to meet two requirements: 

  1. The vehicle must weigh at least 55,000 pounds. This is the ‘unloaded’ weight of the vehicle with all the equipment and components which are necessary for regular operations. 
  2. The vehicle must be used for agricultural product/material transportation only.

How is an agricultural vehicle different from regular commercial highway motor vehicles?

Agricultural Vehicle Commercial Highway Motor Vehicle
Agricultural vehicles are only used for transporting forestry goods, agricultural commodities, and raw materials. Commercial vehicles are used for transporting all kinds of commercial goods and products.
The minimum tax rate for a qualified HVUT agricultural vehicle is $75.The minimum tax rate for a qualified HVUT commercial vehicle is $100.
Agricultural vehicles are reported in the “logging” columns of Form 2290. Regular vehicles are reported in the “vehicles except for logging” columns of Form 2290.
Agricultural vehicles have a mileage use limit of 7500 miles.Non-logging vehicles have a mileage use limit of 5000 miles.

How to report agricultural vehicles on HVUT Form 2290?

The information reported on the 2290 form will assist the IRS in determining the tax due on a vehicle and impose the HVUT tax on the vehicle owner(s) appropriately. 

  • Select the weight range of your agricultural vehicles in the ‘tax computation’ section of Form 2290. 
  • Enter the number of vehicles you own in the appropriate “logging vehicles” columns.
  • Report the vehicle identification number and the month of first use in Form 2290 Schedule 1
  • Enter the tax suspension details of your agricultural vehicles (other than the ones reported on the ‘tax computation’ section of Form 2290 and Schedule 1).

eFile HVUT Form 2290 with EZ2290 & report agricultural vehicles

eFile your IRS Form 2290 with an IRS-authorized eFile provider like EZ2290

EZ2290 powers 10,000+ trucking businesses like yours. 

With EZ2290, you can leverage:

●     Automatic HVUT tax calculations

●      Secure & encrypted eFile transmissions

●     Free 2290 VIN Corrections

●      Free re-filing for rejected returns

●      Quick and easy bulk data import

●      Dynamic form completion

●      Convenient online tax payment options 

●      Priority 2290 tax support

Join thousands of businesses like yours who use EZ2290 every month and trust its seamless eFiling experiences.

Calculate 2290 Tax For Free | Start Now – It’s Free

Other Useful Resources From Ez2290 Blog

IRS Now Accepting the Form 2290 for 2024-25

Get Stamped Schedule-1 in Minutes!

Wait! Don't Hit the Brakes on Filing Your 2290 Form!

Here are 5 reasons to eFile with EZ2290: