Taxable Vehicles & Taxable Gross Weight on Form 2290
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, and
- 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
A trailer or semitrailer is treated as customarily used in connection with a vehicle if the vehicle is equipped to tow the trailer or semitrailer.
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).
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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.
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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
While determining your vehicle’s taxable gross weight, keep in mind that you do not take into account weights declared on vehicles with special temporary travel permits. These permits allow a vehicle to operate:
- In a state in which the vehicle is not registered
- At more than a state’s specified maximum weight limit
- At more than the weight at which the vehicle is registered in the state
It is important to note that special permits do not apply if the vehicle exceeds the total amount of time covered - which is 60 days or more than 2 months - during a taxable year.
Frequently Asked Questions
Q. How to report increase in taxable gross weight?
A. Follow the below instructions to report amendment on taxable gross weight increase:
- Log in to your eForm2290.com account using your registered username and password.
- Click on the third column that says “Make an amendment to an existing filing”.
- Select the business you want to file an amendment for and click on the ‘start e-filing’ button.
- Specify the tax period for which you are reporting amendment and indicate if it is the final return.
- Select the second column that says “Taxable Gross Weight Increased” and click on the ‘Start’ button.
- On the next page, enter details such as VIN, Month of increase, old weight of the vehicle and new weight of the vehicle. If you are making amends to a logging vehicle, indicate it at the bottom by choosing ‘Yes’ or ‘No’. Once the details are entered, click on the ‘Save this vehicle’ button.
- On the same page, you will see a new table appear with all the new details specified. Review the details carefully and click on the ‘IRS Payment’ button.
- Select the mode of payment: EFW, EFTPS and Check or money order. Review the details of your tax and make the payment.
Q. Where to find the taxable gross weight details of your vehicle?
A. The taxable gross weight of your vehicle will be present on the driver-side door sill, in the owner’s manual, or on the manufacturer website.
File 2290 online with eForm2290.com
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- Get Schedule 1 in minutes
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File 2290 tax with eForm2290.com
- IRS authorized MeF provider
- Get Schedule 1 in minutes
- 24*7 customer support
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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!
