Online IRS Form 2290 - Agricultural Vehicles

Agricultural vehicles. An HVUT agricultural vehicle is any heavy highway motor vehicle that is:

  1. Used (or expected to be used) primarily for the farming purposes, and
  2. 2. Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle is used for farming isn't required for it to be considered an agricultural vehicle.

A vehicle is used primarily for farming purposes if more than half of the vehicle's use (based on mileage) during the period is for farming purposes. Don't take into account the number of miles the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded. Keep accurate records of the miles that a vehicle is used on a farm.

Farming purposes means the transporting of any farm commodity to or from a farm, or use directly in agricultural production.

Farm commodity means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. A farm commodity doesn't include a commodity that has been changed by a processing operation from its raw or natural state.

Example. Juice extracted from fruits or vegetables isn't a farm commodity for purposes of the suspension of tax on agricultural vehicles.

A vehicle is considered used for farming purposes if it is used in an activity that contributes in any way to the conduct of a farm. Activities that qualify include clearing land, repairing fences and farm buildings, building terraces or irrigation ditches, cleaning tools or farm machinery, and painting. But a vehicle will not be considered used for farming purposes if used in connection with operations such as canning, freezing, packaging, or other processing operations.

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