2290 Vehicle Category: The Complete Guide for Truckers

IRS Form 2290 is used to report different types of vehicles. As a filer, you should know about the 2290 Vehicle Category and how to report it on 2290. Since the tax on a vehicle can differ depending on its type, every filer should know about the Vehicle Category.

Here, we provide Complete information about the 2290 vehicle category that every truck owner should know.

Form 2290 Vehicle category

What types of vehicles are listed in the 2290 Vehicle category?

As per the IRS norms, Form 2290 Vehicle Category is divided into two types of vehicles:

Taxable Vehicles – Vehicles that cross the mileage limit of 5,000 / 7,500 miles in a tax year fall under the “taxable vehicle”.

Suspended vehicles – Heavy Vehicles that don’t cross the minimum mileage limit of the vehicle-treated as “suspended vehicles”.

Generally, IRS 2290 Filing is required for both taxable vehicles & suspended vehicles. And also, for privately purchased vehicles you need to file a truck 2290 return but Pay 2290 road tax when the heavy vehicle is “Taxable”.

Let us look out in detail about Taxable Vehicles & tax-Suspended Vehicles.

Form 2290 Taxable Vehicles

In general, three kinds of taxable vehicle categories require to E-file form 2290 & pay highway utility taxes to the IRS

Commercial vehicles

Heavy motor vehicles are used on highways are called commercial vehicles. Taxes for 2290 Commercial Vehicle Tax vary according to the gross weight of the commercial vehicle and its tax period. For example, if the gross weight of a commercial vehicle is more than 75,000 pounds, the HVUT rate is $550 per annum. To avoid Hvut penalties and interest, truckers must file 2290 truck taxes on time. If a trucker does not file the truck tax, then they have an opportunity to pay Hvut penalties and interest.

Depending on the tax period, the filer must file and pay the tax. For instance, if the vehicle was used in January, then the filer must file the 2290 tax Form by February 28th. The filer pays the HVUT for five months and does not need to pay for twelve months period.

Agricultural Vehicles

Agricultural vehicles are mainly used for farming purposes. Particularly, mileage use limits for agricultural vehicles are 7,500 miles. If an agricultural vehicle exceeds the mileage limit, a filer must file a 2290 truck tax return with the IRS. If an agricultural vehicle falls under the suspension category, then the filer doesn’t need to pay HVUT. But file Form 2290 for reporting suspended vehicle status. The road tax depends on the tax period and type of vehicle category. For agricultural vehicles, the HVUT calculated the same as “commercial vehicles“.

Logging Vehicles

Logging Vehicles – the heavy vehicles that are used to carry out logging operations, such as transporting timber within forests. For logging vehicles, the heavy vehicle used tax 25% less compared to commercial vehicles. HVUT is low because logging vehicles are used for forest-carrying products. These vehicles are used for moving goods from one forest site to another forest site. Also, these vehicles are registered as heavy motor vehicles under state law. For identifying these vehicles there are no separate tags and plates assigned.

IRS Form 2290 Suspended Vehicles

If the filer wishes to report tax-suspended vehicles, he or she must be aware of suspended vehicles. If commercial vehicles and agricultural vehicles did not exceed the mileage limit, then the vehicle falls in the suspension category. The mileage limit for agricultural vehicles is 7,500 miles, and the mileage limit for commercial vehicles is 5,000 miles. For tax-suspended vehicles, the filing does not require payment of truck taxes under 2290. It is still necessary to fill out truck 2290 returns with the Internal Revenue Service. The IRS wants to know the status of the filer’s suspended vehicle. The filer reports Form 2290 suspended vehicles under category W.

If tax-suspended vehicles exceed the mileage limit, then the filer must pay 2290 road tax due to the IRS. In that situation, the filer filed the 2290 amendment form for reporting suspended vehicles exceeding the mileage limit.

Form 2290 Privately Purchased Vehicle

Acquired vehicles or purchasing using vehicles fall under the “privately purchased vehicle” category. As we know, the IRS requires Form 2290 HVUT filing if:

  • Gross weight of the vehicle crosses 55,000 pounds.
  • Mileage limit of the vehicle crosses 5,000/7,500 miles.

So, if you purchase a used vehicle, you need to file Form 2290 & pay highway taxes as per the gross weight & mileage limit & also from the month of purchase.

Searching for more info? truck2290 is the best e-filing solution for all truckers or trucking business owners. We offer a step-by-step guide to make your form 2290 filing with ease. In return, you will receive your IRS watermarked 2290 Schedule 1 Proof in minutes. Start filing your new HVUT return with us now & get instant HVUT payment proof.

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