Form 2290 for Livestock and Cattle Haulers

A loaded cattle rig is a heavy highway vehicle, so livestock and cattle haulers file Form 2290 the same way any Class 8 truck does. What sets these trucks apart is the agricultural mileage break, which can suspend the tax for farm based haulers that stay under a higher mileage limit.

Do livestock haulers file Form 2290?

Yes. A tractor pulling a loaded livestock trailer, whether a bull rack, a pot belly, or a straight stock trailer, sits well past 55,000 pounds of taxable gross weight, so it files Form 2290 for each period it runs on public highways. Over the road cattle haulers that put on real highway miles both file and pay the tax.

The agricultural mileage break

The IRS lets a vehicle used mainly for farming travel more miles before the tax is due. A vehicle is a suspended vehicle, category W, when it is expected to run 5,000 miles or fewer on public highways in the period, but that limit rises to 7,500 miles for a vehicle used primarily in agriculture. A farm based livestock truck that hauls your own animals and feed can fall under the agricultural limit. You still file Form 2290 to report the vehicle as suspended, but you owe no tax while you stay under the mileage limit. If you cross it during the year, the tax becomes due and you file to report the change.

Where each one usually lands

• Over the road cattle hauler running highway miles: files and pays the tax.
• Farm based livestock truck under 7,500 agricultural miles: files as a suspended vehicle, owes no tax while under the limit.
• A suspended truck that later crosses the limit: tax becomes due for the period.

What counts as agricultural use

The higher limit applies to a vehicle used primarily for farming purposes and registered as a highway motor vehicle used in farming. Hauling livestock, feed, or supplies for a farm is the kind of use the rule is written for. Because the primary use test decides it, keep your mileage records so you can show which side of the limit you are on.

Source

The 5,000 mile and 7,500 mile agricultural limits and the suspended vehicle rules come from the IRS Instructions for Form 2290 (irs.gov/instructions/i2290). Confirm your own use and mileage before you rely on the suspension.