Categorize The Vehicles And File Prorated Tax Before IRS Shutdown

Being the last day of the week, we have news to keep you informed. As IRS, is up with the routine shut down for MEF (modernized E-file system) for maintenance, which is starting from today (Friday, 26th December), it is advisable to file and report prorated tax form 2290 by the noon in order to receive your schedule 1 copy and stay away from penalties.

MEF is the online system through, which submits our IRS tax form return.

Of course, the due date for the filing new vehicles is 31st December. Due to the shut down, it is better to stick to the safer grounds rather than waiting till the due date.

If you are not sure, which type of vehicle you own; we sort it out for you. Keep reading to know more:

Taxable Vehicles:

If your vehicle weighs more than 55,000 pounds, your heavy vehicle is categorized as taxable vehicles. It is believed, these heavy vehicles cause most of the damage and hence, the tax collected through the form is directly contributed to the maintenance. Also, if there is any delay in the filing process, you are liable to pay penalties and interest.

Suspended Vehicles:

The second list of vehicles under form 2290 is suspended vehicles. These vehicles do not cross more than 5,000 miles (and 7,500 miles for agricultural vehicle), during the taxation period. You don’t fall under the category of paying tax for your vehicle as you are suspended from payment, however, you need to report form 2290 to IRS about your suspension.

The Vehicles That Come Under This Category Are:

  • Vehicles traveling less than 5,000 and agricultural vehicle commuting less than 7,500
  • Mobile machinery for non-transportation function, non-transportation trailers and semi-trailers
  • Official blood collectors by blood banks and organizations are categorized here

Important: In case, if the annual mile exceeds 5,000 for commercial vehicles and 7,500 for agricultural vehicles, the extra miles are calculated as payable miles.

Exempted Vehicles:

Vehicles that are owned and operated by the government authorities fall under this category. They follow the same procedure followed by suspended vehicles. No payment of tax to be done, however, it is mandatory to keep IRS informed about their exemption.

Following are the vehicles that come under the category:

  • The Federal Government,
  • The American National Red Cross,
  • The District of Columbia,
  • A nonprofit volunteer fire department, ambulance association, or rescue squad,
  • A state or local government,
  • Indian tribal governments (To carry out essential tribal government functions)
  • Mass transportation authority’s  (under certain conditions)

In addition, exempt from the tax (not required to file Form 2290) are:

  • Qualified blood collector vehicles used by qualified blood collector organizations, and
  • Mobile machinery that don’t come under the category of heavy vehicle.

Logging Vehicles:

Logging vehicles is used exclusively for the conduct of logging operations and they are designed to carry out the same. They majorly deal in transporting logs from forestry area and deliver to the destination, sometimes making use the public highway. They are registered highway vehicles; however, the tax rate is comparatively less than what is paid by the taxable vehicles.

Note: There is no special tag or number place required to identify the vehicle is used for logging or transporting harvested forestry products.

 Agricultural Vehicles:

With the average miles limit 7,500 miles; these vehicles are indulged in delivering agricultural goods in and around the place.

Vehicles under This Category are:

  • Primarily used for farming purposes
  • Registered under the state law as a highway motor vehicle but are exclusively used for farming and agricultural purpose.

Important Note: There is no special tag or identification to recognize if the vehicle is exempted from filing form 2290, but a detailed report should be sent to IRS about your usage. Also, if the vehicle crosses more than 7,500 miles, you’re liable to pay Heavy Vehicle Used Tax for the exceeded miles.

So which category does your heavy vehicle fall into? Do ensure, you file your prorated tax by noon today, due to the MEF shutdown at IRS end. Keeping efiling as the method to file and pay tax to IRS, opt for the best and authentic methodologies only at

Reach our Tax Experts for more assistance; it would be simply queries or feedback. Simply call us @ 1-866-245-3918 or shoot a simple email with your concerns typed to Happy filing!