Form 2290 Guide for Refrigerated Trucks (Reefers) (2025)
Do Refrigerated Trucks (Reefers) need to pay HVUT? Learn about special exemptions, mileage limits, and how to save money on your taxes.
🚛 Specialized Hauling
Refrigerated Trucks (Reefers) have unique operational patterns. The IRS recognizes this with specific rules that could save you hundreds of dollars.
One size does not fit all when it comes to the Heavy Vehicle Use Tax (HVUT). If you operate Refrigerated Trucks (Reefers), you might be overpaying if you file like a standard long-haul trucker.
Do Refrigerated Trucks (Reefers) Need to File?
Yes, if the vehicle has a taxable gross weight of 55,000 lbs or more and operates on public highways. However, "filing" doesn't always mean "paying".
💰 Tax Impact for Refrigerated Trucks (Reefers)
Full Rate
Don't forget the reefer unit! When calculating taxable gross weight, you must include the weight of the refrigeration unit and the maximum cargo load.
Special Rules & Exemptions
The key benefit for Refrigerated Trucks (Reefers) is often the Weight Includes Unit.
- Suspended Vehicles: If you drive under the mileage limit, you file as "Suspended" (Category W). You pay $0 tax but still get a Schedule 1.
- Off-Road Usage: Miles driven on private roads (farms, logging roads, construction sites) are exempt from the mileage count.
Mileage Limits Explained
| Vehicle Type | Mileage Limit (Public Roads) |
|---|---|
| Standard Truck | 5,000 Miles |
| Agricultural Vehicle | 7,500 Miles |
| Logging Truck | 7,500 Miles (in some contexts) / 5,000 |
How to File Correctly
When filing Form 2290 for Refrigerated Trucks (Reefers):
- Select the correct Vehicle Category (e.g., Category W for Suspended).
- Check the box for Agricultural Vehicle if applicable (to get the 7,500 mile limit).
- Keep detailed mileage logs distinguishing between public and private road usage.
File Your Refrigerated Trucks (Reefers) Tax Return
Claim your exemptions and get your Schedule 1 today.
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