Form 2290 for Reefer and Refrigerated Trucks

A reefer moves freight that cannot wait, so the last thing you want is a registration hold because the Heavy Vehicle Use Tax was not on file. The rule for a refrigerated rig is the same one every heavy truck follows, with one wrinkle worth understanding: the reefer unit and the load it protects both feed into your weight.

Does a reefer file Form 2290?

If your refrigerated tractor runs on public highways and its taxable gross weight reaches 55,000 pounds, it files Form 2290. Almost every over the road reefer tractor clears that line the moment it is coupled to a loaded refrigerated trailer, so for most reefer operators the answer is a straightforward yes.

Where the refrigeration unit fits

Taxable gross weight is the unloaded weight of the tractor fully equipped, plus the unloaded weight of the trailer it customarily pulls, plus the heaviest load it usually carries. A reefer trailer carries its refrigeration unit and its fuel as part of that trailer weight, and temperature controlled freight is often dense, so a reefer combination tends to sit in a higher weight category than a comparable dry van. That is not a penalty, it is just where the numbers land.

What to have ready

• An active EIN. The IRS does not accept a Social Security Number on Form 2290, even for one truck.
• The VIN of the powered tractor, entered exactly.
• Your taxable gross weight category, trailer and typical load included.
• The month you first used the truck on the highway this period.

Source

The 55,000 pound threshold and the taxable gross weight definition come from the IRS Instructions for Form 2290 (irs.gov/instructions/i2290). If you are unsure which category your reefer lands in, the weight category finder below does the lookup for you.