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General
IRS Tax 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
What is Taxable Gross Weight?
Taxable gross weight means the total weight a heavy vehicle can legally carry. It's calculated by adding three things:
- The weight of the empty vehicle itself, including all its equipment ready for use.
- The weight of any empty trailers you regularly use with the vehicle.
- The maximum weight the vehicle and trailers are designed to carry (not the actual load weight).
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.
Taxable Gross Weight Categories from A to V
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:
Taxable Gross Weight Category
| Category | Taxable Gross Weight (lbs) |
|---|---|
| A | 55,000 |
| 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 |
| V | Over 75,000 |
What is Category W?
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 IRS 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 2290 tax form and report them to the IRS.
Tax Computation Table
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* |
|---|---|---|---|
| A | 55,000 | $100.00 | $75.00 |
| 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 |
| V | Over 75,000 | $550.00 | $412.50 |
*The tax amount is calculated with July as the first used month.
You can also use our HVUT Tax Calculator to find the exact HVUT amount you need to pay to the IRS.
Pay your HVUT
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.
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