- November 10, 2017
Types of Vehicles under 2290 Form
As a trucker, you all might know the importance of e-filing Form 2290. On the other hand, you must also know the various types of vehicles that need to be filed under the 2290 Form. Before filing the HVUT 2290 form to the Internal Revenue Service every tax filer must be aware of the types of vehicles, they own. There is some difference in filing the Heavy Vehicle Use Tax (HVUT) based on the type of the vehicle. Hence categorize your vehicle based on the provided information below and start filing your IRS 2290 Form online.
Taxable Vehicles
The first group of vehicles would be taxable vehicles. The vehicles under this category are classified based on the Taxable Gross weight and average mileage of the vehicle, that is 55,000 pounds or more, and drives more than 5,000 miles (7,500 miles for the Agricultural vehicle) respectively in a year. These vehicles can cause damage to the highway roads due to the load they carry. Hence, the IRS forced these heavy vehicles to file the HVUT form and pay the dues depending on the gross weight of the heavy vehicle and the miles used by the vehicles on the highway.
It is mandatory for every trucker to file their Form 2290 before the due date or the IRS penalties would be levied, which is more than the actual tax amount. In addition, if you are a fleet owner and you have more than 25 vehicles to file then it is mandatory to file them online. Just click on Tax2efile to register and e-file your IRS 2290 Form.
Suspended Vehicles
This topic name itself clearly specifies the feature under this section. Under this category, the vehicles do not cross the minimum mileage of 5,000 miles per year, and for agricultural purposes used vehicle has a minimum mileage of 7,500 miles yearly. In such cases, they are not required to pay their dues but they are responsible to the IRS for the same through Form 2290.
The vehicles under the category are as follows:
- The average mileage of a commercial vehicle is less than 5,000 and for agricultural used vehicles, the average mileage is 7,500 miles.
- Mobile machinery is used for non-transportation trailers, non-transportation functions, and semi-trailers.
- Qualified official blood collectors used by the blood banks and organizations.
If the annual mile exceeds more than 5,000 miles 7,500 miles for agricultural vehicles are calculated by the taxable miles. In such case, you need to file the Form 2290 Amendments in order to pay the dues and you can receive the revised stamped Schedule 1 copy from the Internal Revenue Service ( IRS)
Exempted Vehicles
The government owns and operates these vehicles. These vehicles are not taxable but they need to inform the IRS about the exemption.
The Vehicles included in this list are as follows:
- The Federal Government.
- The District of Columbia
- The American National Red Cross.
- A state or local government.
- A non-profit fire department, rescue squad, or ambulance association
- Mass transportation authority. (Certain conditions are applied)
- Indian tribal government which is used to carry out the essential functions of the tribal government.
This list also includes the following vehicles:
- Qualified blood collector organization’s qualified blood collector vehicles.
- Mobile machinery is not categorized under the heavy vehicle section.
Logging Vehicles
The Vehicles under this category are used to conduct logging operations.
The Vehicles under the Logging Vehicles Category are:
- The vehicles used for transporting harvested products from the site or used to transport harvested products from the site to the desired locations by using public highways between the forest site locations.
- The Vehicles that are registered as a highway motor vehicle but used in to transport the harvested goods. It needs no additional tags to differentiate it from other vehicles.
Agricultural Vehicles
The vehicles under this category are involved in agricultural activities such as harvesting and transporting the goods. The maximum mileage of this vehicle is 7,500 miles per year.
The Vehicles under this Agricultural Vehicles Category are:
- Vehicles are used for farming purposes primarily.
- Vehicles that are registered under the highway motor vehicle but are used for farming and agricultural purposes. Note that there is no special tag to differentiate this vehicle from the other vehicles.
Having discussed more the vehicles, it is our responsibility to remind you that if you are a trucker and bought the vehicle in the month of April for the first time then it is high time to file the HVUT 2290 form by the due date of 31st May annually. So Sign up with us and file your Form 2290 now to avoid the penalties from the IRS.
Hope this article gave wide information about the details of the vehicles under Form 2290. Still, if you have any queries to answer and for more assistance, contact our customer support team at 703-229-0326 or drop a mail at support@tax2efile.com. We are happy to assist you at any time.
