What is an agricultural vehicle in IRS Form 2290?
946 views | Last modified 8/26/2020 3:35:34 AM EST | Added by ExpressEfile Team

Applicable To
Form 941 Form 1099 / W-2 Form 2290

While filing your Form 2290, you may have to specify if your heavy vehicle is an agricultural vehicle, i.e., the vehicle is exclusively used for agricultural purposes. An agricultural vehicle that is operated less than 7,500 miles in a tax period is considered as a suspended vehicle and it’s not required to pay HVUT for the vehicle. However, Form 2290 must be filed with the IRS.

A heavy vehicle is considered as agricultural vehicle if:

  • It is used (or expected to be used) primarily for farming purposes
  • It is registered as a highway motor vehicle used for farming purposes for the tax period under state laws. 

Note: No special tags or license plates are required for identifying a heavy vehicle is used for agricultural purposes. 

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