1. Your trucks
One per line: name, taxable gross weight in lb, first-use month, type, expected miles. Type is standard, logging or agricultural (optional). Miles is optional; at or under 5,000 (7,500 agricultural) the tax is suspended.
Enter your trucks, or load the example, then click Calculate the tax.
Result
Tax by truck
| Truck | Weight (lb) | Category | Annual tax | First use | Tax due | File by |
|---|
The rules this applies, and what it leaves out
- $100 at 55,000 lb plus $22 per additional 1,000 lb, capped at $550 above 75,000 lb (IRC 4481). Logging vehicles pay 75% of that.
- The tax period is July 1 to June 30. A vehicle first used mid-period pays for the month of first use and each month after, so first use in August is 11/12 of the annual tax.
- Due the last day of the month after first use.
- A vehicle expected to run 5,000 miles or fewer (7,500 agricultural) owes no tax but still files. Go over and tax is due.
- Not modelled: credits for sold or destroyed vehicles, mileage-use amended returns, vehicles exempt by type (government, transit, volunteer), penalties and interest, and the actual filing. Check the current IRS Form 2290 instructions.
Common questions
How much is the Form 2290 heavy highway vehicle use tax?
The tax is $100 a year for a vehicle with a taxable gross weight of 55,000 pounds, plus $22 for each additional 1,000 pounds, up to a maximum of $550 for vehicles over 75,000 pounds. Logging vehicles pay 75% of those amounts. The tax period runs July 1 to June 30.
What is taxable gross weight?
The weight of the power unit empty, plus the weight of the trailers and semitrailers customarily used with it fully equipped, plus the maximum load customarily carried. It is not the registered weight or the weight on a given trip.
How is Form 2290 tax prorated if I buy a truck mid-year?
The tax is prorated by whole months. You pay for the month the vehicle was first used on a public highway and every month after it through June. First used in August, for example, you pay 11/12 of the annual tax.
When is Form 2290 due?
By the last day of the month after the month of first use. A truck first used in July is due August 31. File and pay by then to avoid penalties and interest.
What is the 5,000-mile suspension (category W)?
A vehicle you expect to drive 5,000 miles or fewer on public highways in the period (7,500 for agricultural vehicles) owes no tax, but you still file Form 2290 to claim the suspension. If it goes over the limit, tax becomes due.
Do I need to e-file Form 2290?
The IRS requires e-filing when you report 25 or more vehicles. Smaller filers may e-file or use paper.
Is my data uploaded?
No. Everything runs in your browser tab and nothing is sent anywhere. There are no accounts.
Is this tax advice?
No. It is a planning estimate from numbers you enter. Verify against the current Form 2290 instructions or ask your tax preparer. It does not file anything.