Taxable Gross Weight
As discussed earlier, the taxable gross weight of a vehicle (other than a bus) which
is one of the important form 2290 requirements is the total of:
- The actual unloaded weight of the vehicle fully equipped for service,
- The actual unloaded weight of any trailers or semitrailers fully equipped for service
customarily used in combination with the vehicle, and
- The weight of the maximum load customarily carried on the vehicle and on any trailers
or semitrailers customarily used in combination with the vehicle.
Actual unloaded weight of a vehicle is the empty (tare) weight
of the vehicle. A trailer or semitrailer is treated as customarily used in connection
with a vehicle if the vehicle is equipped to tow the trailer or semitrailer.
Fully equipped for service includes the body (whether or not designed
for transporting cargo, such as a concrete mixer); all accessories; all equipment
attached to or carried on the vehicle for use in its operation or maintenance; and
a full supply of fuel, oil, and water. The term does not include the driver; any
equipment (not including the body) mounted on, or attached to, the vehicle, for
use in handling, protecting, or preserving cargo; or any special equipment (such
as an air compressor, crane, or specialized oilfield equipment).
For buses, taxable gross weight is its actual unloaded weight fully
equipped for service plus 150 pounds for each seat provided for passengers and driver.
Determining Taxable Gross Weight
According to the IRS, the weight declared for registering a vehicle in a state may
affect the taxable gross weight used to figure the tax.
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 must be no less than the
highest gross weight declared for the vehicle in any state. If the vehicle is a
tractor-trailer or truck-trailer combination, 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 any state that requires vehicles to be registered on the basis of
gross weight, and the vehicle is not registered in any state that requires a declaration
of specific gross weight, then the vehicle's taxable gross weight must fall within
the highest gross weight category for which the vehicle is registered in that state.
State registration by actual unloaded weight - If the vehicle is
registered only in a state or states that base registration on actual unloaded weight,
then the taxable gross weight is the total of the three items listed under Taxable
Gross Weight above.
Special permits - In determining a vehicle's taxable gross weight,
do not consider weights declared to obtain special temporary travel permits. These
are permits that allow a vehicle to operate:
Form 2290 Related Documents
- In a state in which it is not 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 do not 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 taxable year.
Sign in Registration
No more CPA’s or Accountants – you can do it yourself 2290 E-File. It’s as
easy as 1… 2… 3
You may have your questions answered in our FAQ section, if not reach our Help Line.
Read the latest news and information from our Tax Experts and post your comments
Visit our Blog
No time to do your taxes, pick and use one our services and leave the rest with