IRS Form 2290 Guide
What is Taxable Gross Weight?
Taxable Gross Weight is the number the IRS uses to determine how much HVUT you owe on Form 2290. Learn how to calculate yours, find your weight category, and e-file in minutes.
How to Calculate Your Taxable Gross Weight
Taxable Gross Weight is the total combined weight of your truck, any trailers it pulls, and the maximum cargo load — rounded down to the nearest 1,000 lbs. The IRS uses this number to determine which weight category (A through V) applies to your Form 2290, and how much HVUT tax you owe.
1. Unloaded truck weight
The empty (curb) weight of your power unit as shown on the title or registration.
2. Unloaded trailer weight
The empty weight of any trailer the truck typically pulls.
3. Maximum load capacity
The maximum payload the truck is designed to carry per its GVWR rating.
Formula
Taxable Gross Weight = Truck + Trailer + Max Load → round down to nearest 1,000 lbs
Example: A Freightliner Cascadia (20,000 lbs) + 53-ft dry van trailer (14,000 lbs) + 45,000 lbs load = 79,000 lbs taxable gross weight → Category V, $550 HVUT.
IRS HVUT Tax Table — All Weight Categories
Tax period July 1, 2026 – June 30, 2027 (full-year rates). Prorated for vehicles first used after July.
| Category | Taxable Gross Weight | Annual HVUT |
|---|---|---|
| A | 55,000 lbs | $100.00 |
| B | 55,001 – 56,000 lbs | $122.00 |
| C | 56,001 – 57,000 lbs | $144.00 |
| D | 57,001 – 58,000 lbs | $166.00 |
| E | 58,001 – 59,000 lbs | $188.00 |
| F | 59,001 – 60,000 lbs | $210.00 |
| G | 60,001 – 61,000 lbs | $232.00 |
| H | 61,001 – 62,000 lbs | $254.00 |
| I | 62,001 – 63,000 lbs | $276.00 |
| J | 63,001 – 64,000 lbs | $298.00 |
| K | 64,001 – 65,000 lbs | $320.00 |
| L | 65,001 – 66,000 lbs | $342.00 |
| M | 66,001 – 67,000 lbs | $364.00 |
| N | 67,001 – 68,000 lbs | $386.00 |
| O | 68,001 – 69,000 lbs | $408.00 |
| P | 69,001 – 70,000 lbs | $430.00 |
| Q | 70,001 – 71,000 lbs | $452.00 |
| R | 71,001 – 72,000 lbs | $474.00 |
| S | 72,001 – 73,000 lbs | $496.00 |
| T | 73,001 – 74,000 lbs | $518.00 |
| U | 74,001 – 75,000 lbs | $540.00 |
| V | 75,000 lbs or more | $550.00 (max) |
| W | Suspended (≤ 5,000 mi) | $0.00 (file required) |
Source: IRS Form 2290 Instructions. Logging vehicles pay 75% of the standard rate.
Frequently Asked Questions
What is Taxable Gross Weight?▼
Taxable Gross Weight is the maximum weight of the vehicle when fully loaded — including the truck, trailer, and maximum load capacity — rounded down to the nearest 1,000 lbs. This is the weight the IRS uses to assign your Form 2290 tax category (A through V).
How do I calculate Taxable Gross Weight?▼
Add together: (1) the unloaded weight of the truck, (2) the unloaded weight of any trailer the truck typically pulls, and (3) the maximum load the truck is rated to carry. Round this total down to the nearest 1,000 lbs. This is your Taxable Gross Weight.
What if my truck weighs less than 55,000 lbs?▼
Vehicles with a taxable gross weight under 55,000 lbs are not required to file Form 2290. Only trucks with a taxable gross weight of 55,000 lbs or more must file. If your truck is right at the threshold, use our free Weight Category Finder to confirm.
What is the maximum HVUT tax?▼
The maximum HVUT annual tax is $550 per vehicle, which applies to all trucks with a taxable gross weight of 75,000 lbs or more (category V). The tax starts at $100 for category A (55,000 lbs) and increases by $22 for each additional 1,000 lbs.
What is a Suspended Vehicle?▼
A suspended vehicle is one expected to travel 5,000 miles or fewer on public highways during the tax year (7,500 for agricultural vehicles). It reports under category W, owes $0 in tax, but must still file Form 2290 to declare the low-mileage exemption.
Ready to e-File Your Form 2290?
Now that you know your weight category, e-file in minutes. Your IRS-stamped Schedule 1 is returned within minutes of IRS acceptance.