Form 2290 HVUT Tax Table by Weight Category

The Heavy Vehicle Use Tax is not a flat fee. It is set entirely by your truck's taxable gross weight, which is the truck fully equipped plus the heaviest load it customarily carries. The IRS sorts vehicles into weight categories labeled A through V, and the tax climbs with the category.

How the amount is calculated

A vehicle owes the tax once its taxable gross weight reaches 55,000 pounds. At that point the annual tax is 100 dollars. For every additional 1,000 pounds above 55,000, the tax rises by 22 dollars. That increase continues until the truck reaches 75,000 pounds, where the tax reaches its maximum of 550 dollars a year. Any vehicle at 75,000 pounds or more pays that same 550 dollar top rate.

The endpoints to remember

• 55,000 pounds, the lowest taxable category, is 100 dollars for the year.
• Each 1,000 pounds above 55,000 adds 22 dollars.
• 75,000 pounds and above, the top category, is 550 dollars for the year.
• A fully loaded Class 8 tractor and trailer almost always lands in that top bracket.

Logging vehicles pay less

Trucks used exclusively to haul products harvested from a forest, what the IRS calls logging vehicles, pay a reduced rate that is lower than the standard amount in every weight category. If you run a qualified logging truck, use the reduced rate rather than the figures above.

Suspended and prorated vehicles

Two situations change what you owe. A vehicle expected to run 5,000 miles or less on public highways, or 7,500 miles or less for agricultural vehicles, is suspended and owes no tax, though you still file to report it. And a truck first used partway through the tax period pays a prorated amount for the months it runs, not the full year. The tax period runs July through June.

Source

The weight categories, the 100 to 550 dollar range, the 22 dollar per 1,000 pound step, and the reduced logging rates all come from the Instructions for Form 2290 (irs.gov/instructions/i2290). Confirm the current figures with the IRS, and use the tools below to turn your real running weight into an exact amount.