Form 2290 Basics

Taxable Gross Weight: The Number That Sets Your 2290 Tax

Every dollar of heavy vehicle use tax traces back to one figure — and it is not the number on the door sticker. Here is how taxable gross weight is actually built, the A–V category table it feeds, and the amendment you owe when it grows.

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Quick Answer

Taxable gross weight = unloaded vehicle weight (fully equipped) + unloaded weight of customary trailers + the maximum load customarily carried. At 55,000 pounds the HVUT starts (category A, $100/year), climbs $22 per extra 1,000 pounds, and caps at $550 for category V (over 75,000 pounds). It is not the GVWR sticker — and copying the sticker is how owners overpay.

The three components

  • The tractor or truck, unloaded but fully equipped for service — body, permanent equipment, full fuel, oil, and water.
  • Trailers and semitrailers customarily used with it, also unloaded and fully equipped.
  • The maximum load customarily carried on that combination — your real operating maximum, not the theoretical rating.

"Customarily" is the load-bearing word. A tractor that occasionally grosses heavy on one unusual haul is not re-rated by that trip; a tractor that regularly pulls loaded reefers at 78,000 pounds is category V no matter what a light week looks like. State registration declarations matter too — if you register the vehicle at a declared gross weight, Form 2290 generally cannot claim a category below it.

The category table at a glance

Taxable gross weightCategoryAnnual taxLogging rate
55,000 lbsA$100.00$75.00
59,001 – 60,000 lbsF$210.00$157.50
64,001 – 65,000 lbsK$320.00$240.00
69,001 – 70,000 lbsP$430.00$322.50
74,001 – 75,000 lbsU$540.00$405.00
Over 75,000 lbsV$550.00$412.50

The pattern: $100 at 55,000 pounds, plus $22 for each additional 1,000 pounds, capped at $550 above 75,000. Logging vehicles pay 75% of each rate. Vehicles expected to travel 5,000 highway miles or less (7,500 agricultural) file in category W — suspended, at $0. The full band-by-band table and proration math live in our HVUT guide and HVUT calculator.

When the weight grows mid-year

New trailer, heavier customary loads, a changed operation — when taxable gross weight moves the vehicle into a higher category during the tax period, the IRS expects an amended Form 2290 by the last day of the month following the month of the increase, with the additional tax for the rest of the period. It is one of the three amendment types (weight increase, mileage limit exceeded, VIN correction) covered step-by-step in the Form 2290 VIN correction & amendments guide.

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Taxable gross weight FAQs

What is taxable gross weight for Form 2290?
The sum of three things: (1) the actual unloaded weight of the vehicle fully equipped for service, (2) the actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used with it, and (3) the weight of the maximum load customarily carried on the vehicle and those trailers. It is a customary-use number, not the sticker GVWR and not what the truck weighed on one particular trip.
Is taxable gross weight the same as GVWR?
No. GVWR (gross vehicle weight rating) is the manufacturer’s maximum rated capacity. Taxable gross weight is built from actual unloaded weights plus the maximum load you customarily carry — it can be lower than GVWR. Many owners over-file by copying the GVWR off the door sticker into Form 2290 and paying a higher category than their real operations require.
What are the Form 2290 weight categories?
Categories A through V, in 1,000-pound steps: A is exactly 55,000 pounds ($100 for a full year), and each 1,000 pounds adds $22 until V, over 75,000 pounds, caps the tax at $550. Logging vehicles pay 75% of the regular rate. Category W is different — it is the suspended category for vehicles expected to run 5,000 highway miles or less (7,500 for agricultural), which file at $0.
What if my vehicle’s weight increases during the year?
If the taxable gross weight increases enough to move the vehicle into a higher category, you file an amended Form 2290 by the last day of the month after the month of the increase and pay the additional tax for the remainder of the period. Weight-increase amendments are one of the three 2290 amendment types, covered in our VIN correction & amendments guide.
Does a truck under 55,000 pounds file Form 2290 at all?
No. The heavy vehicle use tax starts at a taxable gross weight of 55,000 pounds. A vehicle below that threshold owes no HVUT and files no Form 2290 — states handle its registration without a stamped Schedule 1.

Disclaimer: Rates and category rules come from the current IRS Form 2290 instructions and can change; verify before filing. This page is general information, not tax advice. Send 2290 is an IRS-authorized e-file provider and is not affiliated with the IRS.