Form 2290 Tax Brackets
The Heavy Vehicle Use Tax (HVUT) is a yearly federal tax that truck owners in the U.S. must pay if their gross vehicle weight is 55,000 pounds or more. It is filed using IRS Form 2290, and the tax amount depends on the truck’s weight. Below is a detailed overview of the Form 2290 tax brackets.
What is the Form 2290 tax bracket?
The IRS calculates the Form 2290 tax bracket based on a vehicle’s gross taxable weight vehicle’s gross taxable weight . This weight is the total unloaded weight of the truck, the trailer, and the maximum load the vehicle is designed to carry. Simply put, the heavier the vehicle, the higher the tax you must pay.
The table below shows the Form 2290 tax rates by weight category.
| Category | Taxable Gross Weight (lbs) | 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 |
Note: Logging vehicles are taxed at a reduced HVUT rate compared to other heavy vehicles. The IRS provides this lower tax amount because logging vehicles are used primarily for transporting harvested forest products and typically operate seasonally. Even though the tax is reduced, filing Form 2290 is still required to stay compliant with IRS regulations.
How to calculate your vehicle’s gross weight?
The IRS determines your 2290 heavy vehicle use tax based on your vehicle’s gross taxable weight . Here’s how you can accurately calculate it:- Record the unloaded weight – Note the empty weight of your truck, including all permanently attached equipment.
- Include trailer weight – If you use a trailer, add its unloaded weight to the total.
- Determine the maximum load – Estimate the maximum load your truck and trailer are designed to carry.
- Add everything together – Combine the unloaded truck weight, trailer weight, and maximum load to get your gross taxable weight.
Key points to remember for 2290 tax filing
- Know your tax bracket: Understanding your vehicle’s gross taxable weight ensures you calculate HVUT correctly , and avoid compliance issues.
- Prorated tax: If you put a vehicle into service after the start of the tax period (July 1), you only pay a prorated HVUT for the months the vehicle is in use.
- Exemptions: Vehicles that travel fewer than 5,000 miles per year (or 7,500 miles for agricultural vehicles) are exempt from paying HVUT .
- E-filing requirement: If you operate 25 or more heavy vehicles, the IRS requires you to file Form 2290 electronically .
Ready to file? Our HVUT e-file platform helps you calculate your correct tax bracket, allowing you to file Form 2290 quickly and accurately.
