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Form 2290 Taxable Gross Weight

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Define

What Is Taxable Gross Weight?

Taxable gross weight is the combined weight of a vehicle, including the chassis, body, and any attached equipment. It calculates Heavy Vehicle Use Tax (HVUT) for vehicles with a gross weight of 55,000 pounds or more used on public highways.

Accurate taxable gross weight information is essential for HVUT calculation and avoiding penalties. The vehicle owner is responsible for updating this information by filing a Form 2290 Amendment. Accurate taxable gross weight information is essential for HVUT calculation and avoiding penalties. The vehicle owner is responsible for updating this information by filing a Form 2290 Amendment.

Categories

How To Calculate Taxable Gross Weight?

When calculating the taxable gross weight of a vehicle, it is important to consider how your state handles gross weight registration. Here are three common categories for state registration by weight:

  • 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.

  • 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.

  • 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

What Are Taxable Gross Weight Exemptions?

Taxable Gross Weight Exemptions refer to the conditions that allow a vehicle owner to exclude the weight of their vehicle from the Heavy Vehicle Use Tax (HVUT) calculation, resulting in a lower tax amount. Here are some common taxable gross weight exemptions:
  • Agricultural vehicles: Vehicles used exclusively for farming are exempt from HVUT if they travel fewer than 7,500 miles on public highways annually.
  • Blood collector vehicles: Vehicles used exclusively for collecting and transporting blood and blood products are exempt from HVUT
  • Mobile machinery: Self-propelled machines used for non-transportation purposes, such as construction or manufacturing, are exempt from HVUT if not designed to carry loads on public highways.
  • Qualified blood collector vehicles: Vehicles used by qualified blood collector organizations to transport blood and blood products are exempt from HVUT.

Vehicle Category And Tax Rate

Vehicle Category: Non-Logging Vehicle

Vehicle Category: Logging Vehicle

Taxable Gross Weight (lbs) IRS Form 2290 Tax Amount*
Below 55,000
$100
55,000 - 75,000
$22 per 1,000 lbs over 55,000
Over 75,000
$550 plus $22 per 1,000 lbs over 75,000
Taxable Gross Weight (lbs) IRS Form 2290 Tax Amount*
Below 55,000
$100
55,000 - 75,000
$22 per 1,000 lbs over 55,000
Over 75,000
$550 plus $22 per 1,000 lbs over 75,000

* Note: The above tax rates apply for vehicles used during the July 1st to June 30th tax period. If your vehicle was in use for only a portion of the tax period, the tax amount will be prorated accordingly.

What If There's Increase in Taxable Gross Weight?

If there is an increase in taxable gross weight of a vehicle during the tax period, then the IRS requires that the vehicle owner file an amendment to their Form 2290 to report the increase in weight.

To do this, the vehicle owner must complete and file Form 2290 Amendment within the month following the month in which the weight increase occurred. The new tax amount will be calculated based on the increased weight and the remaining months in the tax period.

It’s important to note that failure to report an increase in taxable gross weight can result in penalties and interest charges, so it’s crucial to keep accurate records and promptly report any changes to the IRS.

 
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