Taxable Vehicles & Taxable Gross Weight on Form 2290
Taxable Vehicle - Taxable vehicles are those highway motor vehicles with a gross weight of 55,000 pounds or more, which include vehicles designed for carrying loads on public highways like semi-trucks and trailers. However, heavy vehicles with a gross weight of less than 55,000 pounds are exempt from HVUT payment.
Taxable Gross Weight - The taxable gross weight of a vehicle (other than a bus) is the total of:
- The actual unloaded weight of the vehicle fully equipped for service.
- The actual unloaded weight of any trailers or semi-trailers fully equipped for service customarily used in combination with the vehicle.
- The weight of the maximum load customarily carried on the vehicle and on any trailers or semi-trailers customarily used in combination with the vehicle.
- Actual unloaded weight of a vehicle is the empty weight of the vehicle.
If a vehicle can tow a trailer or semitrailer, it is considered customarily used with the vehicle.
Fully equipped for service includes the body (whether or not designed for transporting cargo, such as a concrete mixer); all accessories; all equipment attached to or carried on the vehicle for use in its operation or maintenance; and a full supply of fuel, oil, and water. The term does not include the driver; any equipment (not including the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving cargo; or any special equipment (such as an air compressor, crane, or specialized oilfield equipment).
TABLE OF CONTENTS
1. Taxable Gross Weight Definition2. Calculate Taxable Gross Weight3. Exemptions4. Is your Vehicle Taxable?5. Purpose of Taxable of Gross Weight6. Vehicle Category and Tax7. Taxable Gross Weight Increase8. FAQsHow to Determine Taxable Gross Weight?
For vehicles registered in any state that requires gross weight declaration in specific amounts - including prorated or proportional registration, or fee or tax payment - then the vehicle’s gross weight is to be less than any state’s highest declared gross weight.
State registration by gross weight category:
If the vehicle is registered in any state that requires vehicles to be registered on the basis of gross weight, and the vehicle is not registered in any state that requires a declaration of specific gross weight, then the vehicle’s taxable gross weight must fall within the highest gross weight category for which the vehicle is registered in that state.
State registration by actual unloaded weight:
If the vehicle is registered only in a state (or states) that base registration on actual unloaded weight, then the taxable gross weight is the total of the three items listed under “What is Taxable Gross Weight?” section above.
Taxable Gross Weight Exemptions
Taxable gross weight of a vehicle does not include the driver; any equipment that is attached or mounted on to the vehicle for handling cargo, and special equipment such as air compressors, cranes & specialized oilfield equipment.
How to Find out if your Vehicle is Taxable?
If your vehicle has a taxable gross weight of 55,000 pounds, then you need to pay the heavy Highway Vehicle Use Tax by filing IRS Form 2290. Vehicles like vans, pickup trucks, panel trucks, and trailers are usually exempted from paying tax as they have a taxable gross weight less than 55,000 pounds.
Importance of Taxable Gross Weight
It is important to know the taxable gross weight of your vehicle as it determines your eligibility for paying 2290 tax. If your vehicle’s taxable gross weight is more than 55,000 pounds, you will need to pay extra tax.
Taxable Gross Weight Category:
For non-logging vehicles:
Category | Taxable Gross Weight (lbs) | IRS Form 2290 tax amount* |
A | 55,000 | $100.00 |
B | 55,001 - 56,000 | $122.00 |
C | 56,001 - 57,000 | $144.00 |
D | 57,001 - 58,000 | $166.00 |
E | 58,001 - 59,000 | $188.00 |
F | 59,001 - 60,000 | $210.00 |
G | 60,001 - 61,000 | $232.00 |
H | 61,001 - 62,000 | $254.00 |
I | 62,001 - 63,000 | $276.00 |
J | 63,001 - 64,000 | $298.00 |
K | 64,001 - 65,000 | $320.00 |
L | 65,001 - 66,000 | $342.00 |
M | 66,001 - 67,000 | $364.00 |
N | 67,001 - 68,000 | $386.00 |
O | 68,001 - 69,000 | $408.00 |
P | 69,001 - 70,000 | $430.00 |
Q | 70,001 - 71,000 | $452.00 |
R | 71,001 - 72,000 | $474.00 |
S | 72,001 - 73,000 | $496.00 |
T | 73,001 - 74,000 | $518.00 |
U | 74,001 - 75,000 | $540.00 |
V | Over 75,000 | $550.00 |
For logging vehicles:
Category | Taxable Gross Weight (lbs) | IRS Form 2290 tax amount* |
A | 55,000 | $75.00 |
B | 55,001 - 56,000 | $91.50 |
C | 56,001 - 57,000 | $108.00 |
D | 57,001 - 58,000 | $124.50 |
E | 58,001 - 59,000 | $141.00 |
F | 59,001 - 60,000 | $157.50 |
G | 60,001 - 61,000 | $174.00 |
H | 61,001 - 62,000 | $190.50 |
I | 62,001 - 63,000 | $207.00 |
J | 63,001 - 64,000 | $223.50 |
K | 64,001 - 65,000 | $240.00 |
L | 65,001 - 66,000 | $256.50 |
M | 66,001 - 67,000 | $273.00 |
N | 67,001 - 68,000 | $289.50 |
O | 68,001 - 69,000 | $306.00 |
P | 69,001 - 70,000 | $322.50 |
Q | 70,001 - 71,000 | $339.00 |
R | 71,001 - 72,000 | $355.50 |
S | 72,001 - 73,000 | $372.00 |
T | 73,001 - 74,000 | $388.50 |
U | 74,001 - 75,000 | $405.00 |
V | Over 75,000 | $412.50 |
*Note: The tax amount is calculated by taking the First Use month into account. In the above case, it’s July.
Increase in Taxable Gross Weight
If the taxable gross weight of a vehicle increases during the tax period, then the vehicle falls under a new category. In such cases, you are required to report additional tax for the remainder of the period on Form 2290. If you are filing your form manually, write "Amended" and the month in which taxable gross weight increased on top of your Form 2290. File Form 2290 and Schedule 1 by the last day of the month following the month in which the taxable gross weight increased.
Special permits
When determining your vehicle's taxable gross weight, exclude weights declared on vehicles with special temporary travel permits. These permits allow a vehicle to -
- Operate in a state where it's not registered,
- Exceeding a state's maximum weight limit, or
- Surpassing its registered weight in that state.
However, it's essential to remember that these special permits do not apply if the vehicle exceeds the total allowed time, which is 60 days or more than 2 months during a taxable year.
Calculating and Making HVUT Payments
With our tax calculator, calculating your Tax Amount is easy and straightforward. Simply enter your vehicle's taxable gross weight and the first-used month during the tax period, and you'll quickly know your tax amount. Now, you can conveniently fill in the details using your eForm2290 account and complete your HVUT payment. Our platform offers multiple payment options, including credit/debit cards, Electronic Funds Transfer (EFT), and Electronic Federal Tax Payment System (EFTPS), providing you with flexibility and security, making it easy for you to fulfill your HVUT requirements without any confusion.
Frequently Asked Questions
Q. What is the weight limit for 2290?
A. The weight limit for vehicles subject to 2290 is set at 55,000 pounds or more, in accordance with the requirements established by the IRS. Vehicles falling under this category are considered taxable and require the filing of Form 2290.
Q. Does gross weight include the truck?
A. Absolutely, when calculating the gross weight for tax purposes, it encompasses not only the weight of the truck itself but also includes any additional load carried by the vehicle, making up the total gross weight.
Q. How to calculate 2290 tax?
A. Calculating your 2290 tax amount is made simple with our user-friendly Tax Calculator, available on our platform. By entering your vehicle's taxable gross weight and first-used month during the tax period, you can quickly determine the accurate tax obligation for your vehicle.
Final Thoughts
Knowing your vehicles’ taxable gross weight is pivotal in determining the tax amount that you will need to pay to the IRS. Moreover, if your vehicle’s taxable gross weight has increased, your HVUT amount will also soar - which means you need to report an amendment. Register an account with eForm2290.com today and e-file 2290 form in a few simple steps. File today!
