Form 2290 Amendments: How to Correct Errors in Taxable Gross Weight? 

Form 2290 Amendments

Form 2290 is a crucial form for every heavy vehicle owner to report heavy vehicle use tax (HVUT). However, filing the heavy vehicle use tax (HVUT) or Form 2290 can be a tedious task for many of us. If you just realized that you’ve made an error in your form, fret not! The IRS offers the option to make amendments to your already filed Form 2290. This ensures that truck owners and fleet operators get a chance to make corrections to any misreported information. 

WHAT IS FORM 2290 AMENDMENT? 

Form 2290 Amendment is an IRS return that must be filed when there is a change in the reportable information of the heavy highway vehicle. It must be filed separately in correspondence with the previously filed 2290 returns to “amend” the reportable vehicle information. 

A Form 2290 Amendment must be filed if:  

  • There is an increase in the taxable gross weight of the vehicle  
  • If the suspended heavy vehicle exceeds the mileage use limit 

These are the only two scenarios for which a Form 2290 Amendment must be filed.  
If you want to amend or correct other reportable information, such as a VIN, then a 2290 VIN Correction form must be filed separately. 

1. Increase in taxable gross weight:

If the taxable gross weight of your vehicle increases from 55,000 to a higher weight limit, then you must file Form 2290 Amendments to report this to the IRS. 
Heavier vehicles are taxed at a higher rate. So, for instance, if the gross weight of your vehicle increased from 55,000 to 72,000 pounds, then the IRS would start taxing you per the standardized rates as follows. 

Gross Taxable WeightHVUT Rates 
Below 55,000 lbs No tax 
55,000-75,000 lbs $100 plus $22 per 1,000 
pounds over 55,000 lbs 
Over 75,000 lbs $550 
Source: Federal Highway Administration 

Note: If the taxable gross weight of the vehicle decreases below the 55,000 pounds threshold or if your vehicle simply weighs less than 55,000 pounds, then your vehicle doesn’t qualify for the 2290 HVUT. 

2. Exceeded Mileage:

When a suspended vehicle exceeds the mileage use limit, you’d be required to file a Form 2290 Amendment. This is to communicate to the IRS about the increase in the mileage utility above the prescribed limits.  
A non-agricultural, commercial truck that meets the HVUT weight limit can utilize up to 5,000 miles without being taxed. Similarly, an agricultural vehicle can utilize up to 7500 miles without being taxed. When a vehicle is not taxed, it’s called a “suspended” vehicle because it is “suspended” from taxes.  
Even though you don’t have to pay taxes on suspended vehicles, you’ll still need to file a 2290 tax return. However, when the mileage limit exceeds, i.e., the commercial vehicle exceeds the 5000-mile limit (7500 miles for agricultural vehicle), the 2290 HVUT tax will be applicable to the vehicles, automatically revoking the “suspension” status of the vehicle.  

In both cases, you will need to file a Form 2290 Amendment to the IRS. 

STEPS TO FILING 2290 AMENDMENT ONLINE 

Now you can e-file your Form 2290 Amendment with EZ2290 in a jiffy. Just follow these four simple steps and leave the rest to us. 

Login: Create your EZ2290 account, if you don’t already have one. If you’re a member, log in to your EZ2290 account. 

Fill in the Form: Select ‘2290 Amendment’ eFile service from your user dashboard.Even if you did not e-file with us previously, you can still transmit your 2290 Amendments to the IRS through EZ2290. 

Validate the information: When you’re eFiling the Form 2290 Amendment, it means that you are correcting a previously misreported information. So, be sure to validate your details thoroughly before you submit. 

Submit the Amendments: Submit your Form 2290 amendment with EZ2290’s secure e-filing platform. We directly transmit your submissions to the IRS, leaving no room for compromised security or data interceptions. 

When you eFile 2290 Amendments with EZ2290, the IRS will send an electronic version of the Schedule-1 for the amended return. If you want to amend a previous filing, you can go to your dashboard and select the period for which you want to file the amendment.

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Understanding Taxable Gross Weight- Key Concepts for Form 2290

Form 2290 Taxable Gross Weight

Filing Form 2290 for your vehicle may initially seem like a complicated process. But as you start understanding the details, it can be pretty easy and simple. Let’s begin with Form 2290 or the heavy vehicle use tax (HVUT). Form 2290 is a type of tax levied on heavy motor vehicles operating on public highways with a registered gross weight of or more than 55,000 pounds.

The IRS defines a highway motor vehicle as “any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions.” Some of the examples of heavy motor vehicles are trucks, truck tractors, and buses, while smaller vehicles like vans and pickup trucks are exempt from this tax as they have a taxable gross weight of less than 55,000 pounds.

So, how do we calculate the gross weight of a vehicle? The first step would be determining the category of your vehicle. The vehicles are categorized as logging vehicles and non-logging vehicles. The tax amount for both varies based on their respective weights but logging vehicles are taxed at comparatively reduced rates. You can find the vehicle category and tax rates here.

Things to Keep in Mind Before Calculating Gross Weight of Vehicle

After determining the vehicle category, here are a few things to keep in mind before calculating the gross weight of the vehicle:

  1. The taxable gross weight of a vehicle is the total of:
  • the actual unloaded weight of the vehicle (empty weight of the vehicle) that is fully equipped for service.
  • the actual unloaded weight of any trailers or semitrailers fully equipped for service that are to be used in combination with the vehicle.
  • the weight of the maximum load typically carried on the vehicle and on any trailers or semitrailers typically used in combination with the vehicle.
  1. A vehicle which is fully equipped for service includes the body (irrespective of whether it is designed to transport cargo or not) along with all accessories and equipment attached to or carried on the vehicle for use in its operation or maintenance, and a full supply of fuel, oil, and water.
  2. The taxable gross weight of a bus is its actual unloaded weight after it is fully equipped for service and an addition of 150 pounds for each seat provided for passengers and driver.
  3. For buses, fully equipped for service includes the equipment for the accommodation of passengers or others (e.g., air conditioning equipment and sanitation facilities, etc.). This excludes the driver and any equipment mounted on or attached to the vehicle for handling, protecting, or preserving cargo; or any special equipment (e.g., air compressor, crane, etc.).

Categories for State Registration by Weight

The weight declared for registering a vehicle in a state may affect the taxable gross weight used to calculate the tax.
The categories for state registration by weight are as follows:

  1. State Registration by Specific Gross Weight: If your state requires registration by specific gross weight, you must provide the DMV with the exact weight of your vehicle, including any attachments or equipment. This weight is used to determine the registration fee for your vehicle. To calculate your taxable gross weight, add the vehicle’s unloaded weight to the maximum load weight it can carry.
  2. State registration by gross weight category: Some states have registration categories based on gross weight ranges. You must determine your vehicle’s category and provide that information to the DMV. To calculate your taxable gross weight, add the vehicle’s unloaded weight to the maximum load weight it can carry and ensure that it falls under the correct weight category.
  3. State registration by actual unloaded weight: If your state requires registration by actual unloaded weight, you must provide the weight of your vehicle without any load or passengers. To calculate your taxable gross weight, add the vehicle’s unloaded weight to the maximum load weight it can carry.

Exemptions by Federal Government

Apart from the above conditions, the federal government has exempted certain vehicles from the HVUT:

  • Commercial vehicles traveling less than 5,000 miles a year
  • Agriculture vehicles traveling less than 7,500 miles a year
  • Vehicle not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
  • Qualified blood collector vehicles used by qualified blood collector organizations

The use of a highway motor vehicle isn’t subject to the tax if it is used and actually operated by:

  • The federal government
  • The District of Columbia
  • A state or local government
  • The American National Red Cross
  • A nonprofit volunteer fire department, ambulance association, or rescue squads
  • An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function
  • A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state.

Note that these entities may still be required to file tax forms with the IRS or notify the local DMV of the exempt status being claimed.

Now that you’ve understood how to calculate the taxable gross weight of your vehicle, let’s get to filing your Form 2290 before the August 31 deadline. EZ2290 makes the tax filing process as effortless as possible. All you need to do is create a free account, enter the required business and vehicle information, and voila! What’s more? We also provide the IRS Stamped Schedule-1 within minutes of your submission.

Let’s start filing now- File IRS Form 2290 Online

IRS Form 2290: Taxable Vehicles & Taxable Gross Weight

Form 2290 - Taxable Vehicles & Taxable Gross Weight

Defining and understanding the taxable vehicles and taxable gross weight of vehicles in HVUT Form 2290 reporting.

As years pass by, thousands of businesses are educating themselves on the importance of compliance.

Times have changed.

Compliance is something that is no longer debatable.

Trucking businesses understand the perks of staying in the good books of the DOT and the IRS.

This is because of the common understanding that compliance = uninterrupted business.

As a result, tens of thousands of trucking companies, owner-operators, and fleet owners are filing their HVUT 2290 forms with the IRS.

And why not?

Filing HVUT 2290 returns help communicate specific vehicle information to the IRS.

This information is further used to validate and hold a business accountable to certain regulatory protocols and compliance assessments, keeping the trucking ecosystem in check.

The focus of our discussion will primarily be on the fundamentals of HVUT or Heavy Highway Vehicle Usage Tax.

So, we will be addressing questions, such as:

Why do trucking businesses need to file HVUT 2290 returns?

What are the fundamental driving factors that qualify certain vehicles as “taxable”?

What kind of vehicles are taxable according to the HVUT 2290 reporting instructions?

What is the taxable gross weight of a vehicle?

And more.

So, let’s get to it.

Understanding the logic: HVUT taxes

HVUT or Heavy Highway Vehicle Usage Tax is a federal excise tax imposed on qualified vehicles that operate on federal highways.

HVUT vehicles can be trucks, semi-trucks, and combination vehicles that meet certain parameters, enabling them to function or operate on highways.

The IRS imposes this tax on the owner of the vehicle. Regardless of the number of owners, the vehicle owner(s) need to file the HVUT Form 2290 and pay the HVUT tax due on the vehicles.

The funds collected through HVUT tax regulations are used for a variety of federal transportation infrastructure, including but not limited to:

  • Highway repair and maintenance
  • Safety training programs
  • Bridge maintenance
  • Accident prevention programs

And more.

HVUT tax is imposed on qualified highway vehicles because they tend to operate on the highways, resulting in:

  • Higher utilization of the federal highways.
  • Wear and tear.
  • Gradual deterioration of the roads.

The fact that HVUT is one of the most significant sources of the FHWA, can’t be ignored.

We must also consider other initiatives the Federal Highway Administration undertakes to provide a better driving experience to heavy vehicles, including safety signage, lane allotment, accident prevention measures, and safety programs.

So, when a trucking company fails to comply and skips paying the HVUT tax, the business is basically disregarding the tax filing and payment protocols, which would indirectly have an impact on the FHWA funds.

As a result, the business would be required to pay penalties and receive prohibition notices from the DMV or DOT, making it difficult for the business to operate smoothly.

This is why trucking businesses are advised to follow the HVUT tax information reporting, filing, and payment regimes; to prevent trouble with the federal agencies.

So, if you own a trucking company, it’s wise to pay attention to your HVUT tax filings and pay your taxes on time if not earlier.   

Let’s look at the key aspects that define the HVUT vehicles as follows.

What are HVUT 2290 vehicles?

Vehicles that qualify for the HVUT taxes are known as HVUT vehicles or 2290 vehicles. The tax paid by the business or the owner of the vehicle is directly related to certain parameters of the vehicle, including its weight, month of first use, and mileage utility.

This is why vehicles that qualify for HVUT taxes are known as HVUT vehicles.

What is the taxable gross weight of the vehicle?

The taxable gross weight of a vehicle is the unloaded or “empty” weight before any goods are loaded into the vehicle.

This weight should include the weight of all the essential components and parts of the vehicle that are critical for the optimal functioning of the vehicle on the highways.

The weight of the engine, battery, axles, flat beds, exteriors, and all other components of the vehicle that help the vehicle operate on the road without interruptions, must be considered in the vehicle’s taxable gross weight.

The loading weight must be separated from the gross weight of the vehicle, which gives you the “taxable” gross weight of the vehicle.

Businesses can use CAT Scales to measure and validate the weight of the vehicles.

If the empty weight of your vehicle is 57,000 pounds before you load the shipments, then that’s the taxable gross weight of your vehicle

It’s essential to note that vehicles that weigh 55,000 pounds or more qualify for HVUT taxes.

What kind of vehicles are taxed under HVUT tax rules?

All kinds of vehicles that weigh 55,000 pounds or more that utilize the federal highways for transportation or commerce are taxed under the HVUT tax rules.

Agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, commercial vehicles, and other qualified highway vehicles are taxed under the HVUT regime.

Agricultural vehicles are suspended from HVUT until they exceed the 7500-mile limit.

Non-agricultural vehicles are suspended from HVUT until they exceed the 5000-mile limit.

When the mileage use limit exceeds, vehicle owners must make a note of the month in which the limit was exceeded and report the same on Form 2290.

The vehicle will be taxed appropriately thereafter.

How to report the taxable gross weight of qualified vehicles on the 2290 form?

When reporting with Form 2290, it’s important to validate the information to maintain reporting accuracy.

Details like vehicle identification number (VIN), logging status of the vehicle, month of first use, mileage use limit, EIN and legal name of your business, and other information, is essential to report your HVUT tax information.

In the “tax computation” section of Form 2290, you will see that the IRS categorizes vehicle weight ranges.

Select the weight range of your vehicles, and enter the number of vehicles you own along with the logging status of the vehicle.

A standard vehicle that has a gross taxable weight of 55,000 pounds is taxed at $100.

For every 1000 pounds the vehicle adds to its gross taxable weight, an additional $22 is added to the HVUT tax.

Take a look at the tax computation section as taken from the IRS 2290 HVUT form.

IRS 2290 HVUT form

How to eFile HVUT Form 2290 online?

Report qualified vehicles on HVUT Form 2290 and file the IRS Form 2290 online with an IRS-authorized eFile provider like EZ2290.

EZ2290 offers:

And much more.

10,000+ trucking businesses eFile their HVUT 2290 forms with EZ2290 confidently.

Sign Up For Free & eFile Form 2290 Now

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How To Calculate The Taxable Gross Weight Of A 2290 HVUT Truck?

Taxable Gross Weight Of A 2290 HVUT Truck

What is the taxable gross weight of a 2290 highway truck, and how do you calculate it?

Ever wondered how much a heavy highway truck weighs? 

Do you know how much of that weight is actually taxable? 

Certain highway vehicles are taxed according to their gross weight. 

And it’s important to understand the factors that determine the vehicle’s taxable gross weight. 

In this context, the taxable gross weight of a vehicle is determined by adding up the mass of all the components that make the vehicle functional and operable. This includes the weight of the vehicle itself and any attachments, such as flatbeds, trailers, etc.

In short, the taxable gross weight of a vehicle is the empty, unloaded weight of the vehicle. 

The IRS classifies vehicles in accordance with their weight and “taxability”. 

Obviously, not all vehicles weigh the same. 

As the make and the model year change, so does the weight of the vehicle.

In addition to this, the vehicle’s weight also changes when the owner adds certain customizations.  

So, let’s learn how to calculate the taxable gross weight of the commercial motor highway vehicles in this read, and see how taxable gross weight is treated across varying tax information reporting perspectives in the HVUT narrative. 

  • What is the taxable gross weight of a highway truck?
  • HVUT vehicle categories and gross weight 
  • How to calculate the gross weight of a highway truck?
  • How to report the taxable gross weight of your vehicle on Form 2290? 

What is the taxable gross weight of a highway truck?

  • The taxable gross weight of a highway vehicle is the sum of its unloaded weight and the equipment attached to it. 
  • This is the weight of the vehicle before any kind of goods or commodities are loaded. 
  • This weight includes the weight of all the essential and secondary components of the vehicle that help the vehicle operate at its best on the highways. 
  • The weight of the shipment or load weight shouldn’t be considered when calculating the gross weight of the vehicle. 

According to the HVUT tax reporting regime, a vehicle is subject to HVUT if the gross weight of the vehicle is 55,000 pounds or more. It’s only subject to taxes after the mileage utility limit exceeds 5000 miles (for non-logging vehicles) or 7500 miles (for agricultural vehicles). 

If the gross weight of the vehicle is 55,000 pounds or higher, then the vehicle information needs to be reported on HVUT 2290 form and the HVUT form needs to be filed with the IRS, (regardless of the mileage limit). 

When the vehicle qualifies for HVUT reporting but isn’t taxed by the IRS, then such a vehicle is called a “tax-suspended” vehicle because it’s suspended from the HVUT tax imposition.

HVUT vehicle categories and gross weight 

Heavy highway vehicles are taxed according to their taxable gross weight. This is established. 

However, the IRS distinguishes various highway vehicles by categorizing alike vehicles per their weight. 

There are a total of 22 vehicle categories that are subject to HVUT. ‘Category W’ vehicles are suspended from HVUT. 

Each category (except category W)  specifies the weight range of the vehicle and the tax rates as applicable according to this classification. 

Take a look at the tax computation section of Form 2290 below.

Tax Computation

How to report the gross weight of a highway truck?

As you can see, the taxable gross weight of the vehicle corresponds to the vehicle category (to the left)  and the tax rates applicable to the vehicles (in the blue box). 

Now, all you have to do is gather the total number of vehicles you own and enter the number of vehicles you own in each category. 

Let’s assume that you own one category ‘D’ vehicle, two categories ‘G’ vehicles, and one category ‘S’ vehicle. 

You will enter the number of vehicles you own in each category and multiply the number with the applicable tax rates as follows. 

Tax Computation Form

How to calculate the taxable gross weight of your vehicle on Form 2290? 

In order to calculate and report the taxable gross weight of the vehicle, you will need to find the weight of the vehicle, which is usually printed on the vehicle compliance documentation provided by the seller, dealer, or manufacturer. 

Additionally, you can use CAT Scales available at certain truck stops to check the weight of your vehicle.

Remember that CAT scales are used to weigh the overall weight of the vehicle, including the loading weight. You will need to separate the loading weight to calculate the vehicle weight.  

The weight of the commercial motor vehicles operating on highways is calculated per the FHWA standards.

If you’re reading about calculating the taxable gross weight of the vehicle, then you’re probably on your way to reporting the said weight on the 2290 form. 

Be informed that Form 2290 is due this August 31, 2022. eFile your 2290 returns now to prevent being penalized by the IRS for late filing. 

eFile 2290 Now

Don’t eFile 2290 Form With Just ANYONE. 

eFile your 2290 returns with an IRS-authorized eFile provider like EZ2290 to securely transmit your 2290 eFile requests to the IRS.

With EZ2290, HVUT reporting is easy, simple, and most importantly, secure.

EZ2290 offers: 

  • Easy 3-step eFile experiences
  • Bulk 2290 eFile solutions
  • Automatic tax calculations
  • Secure & encrypted form completion
  • Free VIN Corrections
  • Free re-filing for rejected returns
  • 24×7 priority 2290 support

No data compromise.

No paperwork. 

No mess. 

Just seamless e-filing. 

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What Are EIN, VIN, Taxable Gross Weight (TGW), And 2290 Amendments?

EIN, VIN, Taxable Gross Weight (TGW)

Familiarize yourself with the most common terminologies used in HVUT 2290 tax information reporting, such as EIN, VIN, Taxable Gross Weight (TGW), and 2290 Amendments.

The trucking community is one of the most hardworking communities out there. 

That’s a fact. 

Every year, around May-June, trucking companies, self-employed truckers, and large fleet owners prepare and file 2290 forms

This is because the pre-filing season (a specific period allotted to truck tax filers to file their 2290 forms early) begins in May and ends by the end of June of the calendar year.

The actual filing season starts on July 1 of the calendar year. 

If you’re wondering, yes; the IRS follows the July-June cycle for truck tax filings. 

Now, Form 2290 reporting requires businesses to gather a variety of information as follows:

And more. 

If you’re a beginner (Hi! Check out EZ2290), you must be a little confused with all these sound-alike terminologies thrown around. 

But don’t worry, this guide will help you get familiar with all such terminologies and give you the context needed to understand them.

So, let’s get to it.

Table of Contents

  • Understanding Form 2290
  • What is a VIN?
  • What Is EIN?
  • What’s the difference between EIN and VIN?
  • What Is the Taxable Gross Weight of a vehicle?
  • What is a 2290 Amendment?

Before we get to the actual terminologies, let’s understand what Form 2290 is for, and its functions.

Understanding Form 2290: Quick Facts

  • Form 2290 is an IRS return that specifically deals with heavy highway vehicle usage tax or HVUT. 
  • Vehicles that weigh 55,000 pounds or more qualify for HVUT taxes. (More on this later)
  • HVUT Form 2290 reports certain vehicle information, such as the vehicle weight, month of first use, VIN, and more.
  • Form 2290 also reports some basic business details, such as EIN, business address, legal name of the entity, and so on. 
  • This information helps the IRS identify the business, and use the HVUT reports to tax the entities appropriately. 

Now, it’s time to get to the terminologies (the whole reason you’ve clicked on this reading).

What is a VIN?

V = Vehicle

I = Identification
N = Number 

  • VIN or Vehicle Identification Number is a unique combination of letters and numbers. 
  • A VIN is assigned to a  vehicle for the purpose of identification. 
  • It can be used to identify and track the vehicle’s history, right from the date of its manufacturing to its recent traffic records. 
  • It is a unique code assigned to decode the manufacturer details, geographical origin, registered state, and other critical information about the vehicle. 
  • HVUT Form 2290 reports the VIN of the vehicle to help the IRS identify the vehicle and its usage status – based on which the IRS taxes the entity.

What is EIN?

E = Employer 

I = Identification

N = Number 

  • Employer Identification Number or EIN is a tax-paying entity’s identification number assigned by the IRS or the social security administration (SSA)
  • EIN is a unique code used for identifying a business entity 
  • In order to get your returns accepted by the IRS, reporting a valid and correct EIN or TIN (taxpayer identification number) is critical.
  • Incorrect EIN reports could result in IRS TIN Discrepancy penalties. 

What’s the difference between EIN and VIN?

Vehicle Identification Number (VIN)Employer Identification Number (EIN)
VIN assigned to a vehicle.EIN is assigned to an employer or a business.
VIN is necessary for reporting vehicle-related information.EIN is mandatory for all information reporting.
VIN is used for identifying a vehicle and collecting vehicle information and history.EIN is used for identifying a business and collecting its compliance history.

What Is the Taxable Gross Weight of a vehicle?

The total weight of a vehicle, without any prior deductions, is the gross weight of a vehicle. 

In the HVUT context, highway vehicles that weigh 55,000 pounds or more, are taxed per their weight and mileage utility. 

Here’s a table of the taxable gross weights and the qualified tax range that the IRS uses to tax your trucking company. 

What is a 2290 Amendment?

When you file Form 2290, you report all the aforementioned vehicle and business information. However, businesses tend to report information that doesn’t stand valid after filing.

For example, the gross weight of the vehicle could increase after the initial filing has been submitted. Or the mileage use limit of the vehicle could also change. 

Factors like this impact the tax burden on your business. And it’s why the IRS recommends businesses to update their reports by “amending” them. 

Essentially, when you file a Form 2290 Amendment, you’re “amending” the information and updating the records, so you don’t overpay your HVUT taxes. 

Form 2290 Amendment is not a new form, but it must be filed separately. 

Look at the 2290 form capture below.

If you plan on amending your 2290 reports, then you must file a Form 2290 Amendment.

But to do that, you need to select the “Amended Return” box above. 

As you can see, the IRS mandates that 2290 Amendments must be exclusively used for: 

  1. Amending the taxable gross weight of the vehicle 
  2. When the suspended vehicle exceeds its mileage use limit

Note: Suspended vehicles are usually exempt from HVUT as long as they operate within the prescribed miles. However, 2290  filing for tax suspended vehicles is still mandatory.

Where should you eFile Form 2290? 

As HVUT compliance experts, we recommend using a simplified eFiling platform like EZ2290, which enables you to eFile Form 2290 online in just 5 super-quick steps. 

Step 1: Create your free EZ2290 account

Step 2: Prepare your 2290 forms online

Step 3: Validate your 2290 reports

Step 4: Submit Form 2290 to the IRS

Step 5: Get IRS-stamped Schedule 1 instantly!

No more worrying about paperwork. No hidden costs. No mess. 

Get Started For Free to eFile 2290 Now

Taxable Gross Weight Of The Vehicle Increased? Here’s How To Report It On IRS Form 2290

Taxable Gross Weight Of The Vehicle

Find the easiest way to report a change in the taxable gross weight of your heavy highway vehicle on HVUT Form 2290.

Taxable Gross Weight Of The Vehicle
Taxable Gross Weight Of The Vehicle

Every now and then, trucking businesses encounter an increase in the weight of the vehicle due to an increased volume of transportable material or changes made to the vehicle. 

This additional weight is added to the taxable gross weight of the vehicle, which increases the tax liability on the vehicle. This increased weight must be reported to the IRS through Form 2290 Amendment

But there’s more to weight amendment than just a number. 

In this blog, we will be discussing the heavy vehicle weight calculation, why did the IRS decide to tax vehicle owners for additional vehicle weight, and ways to report these changes through HVUT Form 2290.

Determining The Weight Of The Vehicle

The IRS states that a vehicle has to weigh at least 55,000 pounds or more for it to be qualified for Heavy Highway Vehicle Usage Tax. 

According to FHWA, the gross taxable weight of a vehicle is determined by adding the following weights.

  1. The actual unloaded weight of the vehicle fully equipped for service.
  2. The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle.
  3. The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.

The sum of the above three weights gives us the gross taxable weight of a federal vehicle. 

However, the gross weight will change if any of these three weights change. 

Further, this exhaustive explanation from the Federal Highway Administration (FHWA) will help you understand the weight and tax calculation regime in detail.

However, as a taxpayer, you must know that there is something fundamental about the tax levied on heavier vehicles.

Vehicle Weight & Tax Liability 

This Enforcement Publication from the Federal Register suggests that the relationship between the weight of a highway vehicle and the tax liability is directly proportional. The heavier the vehicle, the more pressure the vehicle would put on the road, causing more damage and wear and tear to the road. 

Federal Highway Administration (FHWA) is an authoritative body of the U.S. government that constructs, maintains, and preserves federal highways. 

The authority states in the publication that when heavier vehicles utilize the federal highways, they also cause more damage to the highways than regular vehicles due to their extreme weight. 

And when the roads are damaged due to the heavyweight of the vehicle, the repairs and reconstruction costs also arise, which called for a Heavy Highway Utility Tax (HVUT). 

Tax funds collected from the truckers and trucking businesses through HVUT are used to develop the federal highways and spent on related welfare activities.

 This is why both the IRS and FHWA are strict about reporting heavy vehicles and collecting the tax.

How To Report Increased Taxable Gross Weight Of The Vehicle On Form 2290?

Let’s say that you bought a vehicle that weighs 55,000 pounds on March 1, 2021, and started using it in the same month.

In such a case, you report the First Month Of Use in your 2290 return and file the form by the end of April 31, 2021.

Now, due to a mechanical change made to the vehicle and the additional load that your vehicle has to transport, the weight of your vehicle changed from 55,000 pounds to 65,000 pounds. 

Since you have already filed the 2290 return for the previous weight: 55,000 pounds, you are required to file a 2290 Amendment for the increased weight and pay the additional tax for the 10,000 pounds. 

The tax is calculated according to the following 2290 tax computation regime.

Useful Links

Calculating Tax For Increased Vehicle Weight

According to FHWA, you will have to pay an additional $22 for every 1000 pounds that your vehicle gains in a period. 

Circling back to our example; your vehicle reports 10,000 pounds as additional taxable gross weight. 

Now, let’s divide the 10,000 pounds with the 1000 pounds base, which would give us a product of 10. 

So, the additional tax would be $22 x 10 = $220

Here’s a tabular representation to make things easier. 

Gross Taxable WeightHeavy Vehicle Use Tax Rates
Below 55,000 lbsNo tax
55,000-75,000 lbs$100 plus $22 per 1,000
pounds over 55,000 lbs
Over 75,000 lbs$550

So, you will be required to pay $220 as an additional tax for the increase in the taxable gross weight of the vehicle.

Report Increased Gross Taxable Vehicle Weight With EZ2290

Taxpayers are required to file a 2290 Amendment to report an increase in the weight of the vehicle. 

Due to the ongoing pandemic and the restrictions it brings with it, the IRS is encouraging businesses and truckers alike to choose e-filing methods to submit their returns. 

With EZ2290, you can easily submit your 2290 returns and amendments in 3 easy steps. 

But to get started, you have to create your very own EZ2290 account (it’s free). 

File Your Form 2290 With Ez2290

Step 1: Select The Previous 2290 Filings

Users that have e-filed HVUT Form 2290 with EZ2290 can directly select their previous 2290 submission from their dashboard. 

New users that haven’t previously e-filed with us can still use our 2290 Amendment e-file services to submit their amended returns. 

Step 2: Complete Your 2290 Amendment 

Furnish your tax and business information, such as your business name, TIN/EIN, address, and other information. 

Most importantly, do not forget to select ‘Amendment’ in the form. Otherwise, your form will be treated like a regular submission, which will complicate the process. 

Provide the VIN of the vehicle for which you’re amending the details. 

Validate the information thoroughly before you proceed to the next step. 

Step 3: Submit To The IRS

Securely transmit your e-returns to the IRS through our 256-bit end-to-end encrypted platform. No more worrying about data privacy and data interception. 

A digital copy of your e-files will be saved to your account for documentation purposes. You can retrieve these files at any time. Explore EZ2290.

File Your Form 2290 With Ez2290
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Here are 5 reasons to eFile with EZ2290: