Form 2290, the Heavy Highway Vehicle Use Tax Return, is an annual tax form filed by owners and operators of heavy vehicles. One of the critical factors in determining the tax liability on Form 2290 is the taxable gross weight of the vehicle. Understanding the weight categories and the corresponding tax rates is crucial for accurate tax computation.
In this article, we will learn about taxable gross weight and weight categories and how you can accurately calculate and pay your HVUT.
Table of Contents
Taxable gross weight refers to the total weight of a heavy vehicle and its load when it’s fully equipped for service. This weight includes the vehicle, any trailer attached or mounted, and any load carried.
Taxable gross weight is a fundamental element in calculating the Heavy Vehicle Use Tax (HVUT) owed by heavy vehicle owners on Form 2290. The tax amount is directly proportional to the vehicle's taxable gross weight and the type of use, whether regular or logging.
It is significant to know the taxable gross weight of your vehicle as it determines whether you need to pay Form 2290 HVUT.
If your vehicle has a taxable gross weight of 55,000 pounds, then you need to pay the HVUT by filing IRS Form 2290.
Form 2290 encompasses taxable weight categories from A to V, each representing a specific range of taxable gross weight.
Here's the table summarizing the taxable gross weight for each category:
|Category||Taxable Gross Weight (lbs)|
|B||55,001 - 56,000|
|C||56,001 - 57,000|
|D||57,001 - 58,000|
|E||58,001 - 59,000|
|F||59,001 - 60,000|
|G||60,001 - 61,000|
|H||61,001 - 62,000|
|I||62,001 - 63,000|
|J||63,001 - 64,000|
|K||64,001 - 65,000|
|L||65,001 - 66,000|
|M||66,001 - 67,000|
|N||67,001 - 68,000|
|O||68,001 - 69,000|
|P||69,001 - 70,000|
|Q||70,001 - 71,000|
|R||71,001 - 72,000|
|S||72,001 - 73,000|
|T||73,001 - 74,000|
|U||74,001 - 75,000|
Tax suspended vehicles designated as Category W are commonly known as low-mileage vehicles. These are vehicles used on public highways that do not exceed 5,000 miles (7,500 miles for agricultural vehicles) during the tax period.
If you own a low mileage vehicle, you must file a Form 2290 and report the vehicle under “Suspended Vehicles”. You will not owe any taxes for these vehicles, but you will still need to file Form 2290 and report them to the IRS.
Here's a table summarizing tax rate based on the taxable gross weight and weight categories for both non-logging and logging vehicles:
|Category||Taxable Gross Weight (in pounds)||Tax Amount for Non-logging Vehicles*||Tax Amount for Logging Vehicles*|
|B||55,001 - 56,000||$122.00||$91.50|
|C||56,001 - 57,000||$144.00||$108.00|
|D||57,001 - 58,000||$166.00||$124.50|
|E||58,001 - 59,000||$188.00||$141.00|
|F||59,001 - 60,000||$210.00||$157.50|
|G||60,001 - 61,000||$232.00||$174.00|
|H||61,001 - 62,000||$254.00||$190.50|
|I||62,001 - 63,000||$276.00||$207.00|
|J||63,001 - 64,000||$298.00||$223.50|
|K||64,001 - 65,000||$320.00||$240.00|
|L||65,001 - 66,000||$342.00||$256.50|
|M||66,001 - 67,000||$364.00||$273.00|
|N||67,001 - 68,000||$386.00||$289.50|
|O||68,001 - 69,000||$408.00||$306.00|
|P||69,001 - 70,000||$430.00||$322.50|
|Q||70,001 - 71,000||$452.00||$339.00|
|R||71,001 - 72,000||$474.00||$355.50|
|S||72,001 - 73,000||$496.00||$372.00|
|T||73,001 - 74,000||$518.00||$388.50|
|U||74,001 - 75,000||$540.00||$405.00|
*The tax amount is calculated with July as the first used month.
You can also use our Form 2290 HVUT calculator to find the exact HVUT amount you need to pay to the IRS.
Knowing your vehicle's taxable gross weight is significant in determining the tax amount you must pay to the IRS.
In addition, if you incorrectly report your vehicle's taxable gross weight, you could face penalties and fees for incorrect filing. So, it's necessary to take the time to accurately determine your vehicle's taxable gross weight and report it correctly on your Form 2290.
You can pay the HVUT due amount while filing Form 2290.E-File Form 2290 Now
You can choose an IRS-authorized e-file provider like TaxZerone to complete Form 2290 filing in 3 simple steps
Enter your business information and vehicle details, such as FUM and weight category, and TaxZerone will automatically calculate the HVUT tax amount you need to pay the IRS.
Review the information provided and make sure it is accurate.
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