Form 2290 e file | Form 2290 Online Filing | Form 2290 Schedule 1 | IRS Approved e file Provider
Form 2290 Amendment | VIN Correction | Form 8849

Form 2290 Agricultural Vehicles

Get Started For Free!

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.

About PRECISE2290

PRECISE2290 (Powered by SYRUSH Corporation) is a leading IRS-authorized e-file service provider offering you the best cloud-based solutions to perform online filings of Form 2290 - Schedule 1, Form 8849 - Schedule 6 (other claims), and Form 2290 Amendments. We are instrumental in providing new style of e-filing through wizard guided navigation to make the whole filing process error free, quick and easy. PRECISE2290 is a Maryland based business committed to provide e-file services to the small,medium and large truckers at a very competitive service charge. We have a very flexible pricing for tax professionals who can use the multi-tenant solution to support their hundreds of trucker clients through one account. We have expertise in providing cloud-based online solutions and ensure 24x7x365 availability in a very secured environment monitored by the security experts.

PO BOX 823, Clarksburg, MD 20871