ExpressTruckTax
ExpressTruckTax
En
Es
How to E-File Form 2290

Vehículos imponibles y peso bruto gravable en el Formulario 2290

¿Por qué E-2290 con ExpressTruckTax?
# 1 IRS 2290 Proveedor de
E-file
  • Obtener Enteros la Lista 1 en cuestión de minutos
  • Garantizada la Lista 1 o le devolvemos su dinero
  • Libre 2290 Corrección de VIN
Empieza ahora $14.90
ExpressTruckTax es la solución líder en e-2290 para la industria del transporte.
Más de 600,000 camioneros estadounidenses no pueden estar equivocados!
expresstrucktax

Formulario 2290 - Vehículos imponibles y no imponibles Categoría Peso bruto

Actualizado el 21 de mayo, 2021 - 4:00 pm por Admin, ExpressTruckTax

1.Taxable Vehicles

Highway motor vehicles that have a gross weight of 55,000 pounds or more are considered taxable vehicles. This includes vehicles that are designed to carry loads on public highways such as semi-trucks and their trailers.

Vehicles such as pickup trucks, panel trucks, and similar vehicles are not subject to this tax as long as their taxable gross weight is less than 55,000 pounds.

2.Taxable Gross Weight

Taxable gross weight of a vehicle is the sum of:

  • The actual unloaded weight of the vehicle that is fully equipped for service
  • The actual unloaded weight of trailers or semi trailers fully equipped for service typically used in combination with the vehicle
  • The weight of maximum load typically carried on the vehicle and on trailers or semi trailers.

3.What does actual unloaded weight mean?

The actual unloaded weight of a vehicle is the empty weight of the vehicle. If the vehicle is equipped to tow a trailer or semi trailer, then the weight of the truck and trailer is combined.

4.What does fully equipped for service mean?

When calculating the weight of a vehicle that is fully equipped for service, you must include the body, all accessories, and equipment attached to it or carried in the vehicle and its full supply of fuel, oil, and water.

This doesn’t include the driver and equipment mounted on or attached to the vehicle for use in handling, protecting, or preserving cargo or any special equipment such as air compressor, crane, or
specialized oilfield equipment.

5.Determining Taxable Gross Weight

The weight declared when registering a vehicle in your state may affect the taxable gross weight used to calculate your HVUT.

State registration by specific gross weight:

If the vehicle is registered in any state that requires a declaration of gross weight in a specific amount (including proportional or prorated registration or payment of any other fees or taxes), then the vehicle’s taxable gross weight on your Form 2290 must be no less than the highest gross weight declared for that vehicle in your state.

If the vehicle is a tractor-trailer or truck-trailer combination, then the taxable gross weight must be no less than the highest combined gross weight declared.

State registration by gross weight category:

If the vehicle is registered in a state that requires vehicles to be registered on the basis of gross weight, and the vehicle isn’t registered in a state that requires a declaration of specific gross weight, then the vehicle’s taxable gross weight on your Form 2290 must fall within the highest gross weight category in the state of registration.

State registration by gross weight category:

If the vehicle is registered in a state that requires vehicles to be registered on the basis of gross weight, and the vehicle isn’t registered in a state that requires a declaration of specific gross weight, then the vehicle’s taxable gross weight on your Form 2290 must fall within the highest gross weight category in the state of registration.

Special permits:

In determining a vehicle’s taxable gross weight, you should not consider weight declared to obtain special temporary travel permits. These are permits that allow a vehicle to operate:

  • In a state in which it isn’t registered,
  • At more than a state’s maximum weight limit, or
  • At more than the weight at which it is registered in the state.

However, special temporary travel permits exemptions don’t include permits that are issued for your vehicle if the total amount of time covered by those permits is more than 60 days or (if issued on a monthly basis) more than 2 months during a tax year.

6.Calculating and making HVUT Payments

The annual Heavy Vehicle Use Tax will vary based on the taxable gross weight category. The HVUT payment for the vehicle with a gross weight of 55,000 pounds is $100 and the maximum HVUT is $550 for vehicles with gross weight over 75,000 pounds.

The following table explains how to figure out the taxes for other weight categories:

Taxable gross weight Tax Rates
Below 55,000 pounds No Tax
55,000 pounds $100
Over 75,000 pounds $550
Between
55,000 to 75,000 pounds
$100 plus $22 for every
1,000 pounds over 55,000

Simplify your HVUT calculation. Get started with ExpressTruckTax today!

With ExpressTruckTax, all your HVUT tax calculations are automatic and accurate. Just add your business details, enter the number of vehicles and its gross weight category. Your HVUT will be calculated automatically. You can choose to pay the IRS using any one of the methods accepted by the IRS and file your Form 2290 with
the IRS instantly.

Click here to learn about IRS HVUT payment methods. Want to find out how much you will owe?
Use our HVUT calculator.

Get Started Today with ExpressTruckTax

Online IRS-Authorized HVUT E- Filing Software You Can Trust

Acceda a nuestro centro de recursos para obtener más información sobre la desgravación fiscal debido a COVID-19.
Visit Now

X

Presente su Formulario 2290 2023-2024 hoy para cumplir con la fecha límite

Programa 1 sellado garantizado o devolución de dinero