Taxable gross weight is the single number that decides how much Heavy Vehicle Use Tax you owe. Get it wrong and the tax is wrong, which means either an underpayment the IRS will come back for, or money you did not need to spend.
What goes into the number
Taxable gross weight is the total of three things:
- The actual unloaded weight of the vehicle, fully equipped for service.
- The actual unloaded weight of any trailers or semi-trailers, fully equipped, that are customarily used with it.
- The weight of the maximum load customarily carried on that vehicle and on those trailers.
Weight categories
The IRS does not tax by the pound. It puts each vehicle into a lettered category and the category sets the rate. Category A starts at 55,000 pounds and each subsequent letter is another 1,000 pounds, up to category V, which covers everything over 75,000 pounds.
| Category | Taxable gross weight |
|---|---|
| A | 55,000 lbs |
| B – U | Each letter is the next 1,000 lb band: B is 55,001–56,000, and so on up to U at 74,001–75,000 |
| V | Over 75,000 lbs |
| W | Suspended vehicles: reported, but no tax |
When you file with us you pick the category from the IRS table rather than typing a number, so a vehicle cannot end up in a bracket that does not exist.
Logging vehicles pay less
A vehicle used exclusively to transport harvested forest products, and registered as a logging vehicle in the state where it is required to be registered, is taxed at a reduced rate, roughly three quarters of the standard rate for its category. It is a checkbox on the return, not a different form.
If the weight goes up mid-year
If a vehicle moves into a higher weight category during the tax period (you start carrying heavier loads, or add a trailer), the additional tax is reported on an amended Form 2290 for the month the increase happened. Tell us and we will handle the amendment.