Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.
Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.

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. 

Explore Features | Get Started For Free

Other Useful Posts From Ez2290 Blog

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

IRS Now Accepting the Form 2290 for 2024-25

Get Stamped Schedule-1 in Minutes!

Wait! Don't Hit the Brakes on Filing Your 2290 Form!

Here are 5 reasons to eFile with EZ2290: