12-15-2025
How much is Form 2290 tax for a semi truck based on weight?
If you run a semi on public highways at 55,000 pounds or more, the Heavy Vehicle Use Tax applies. The 2290 tax for semi truck operators is driven mainly by taxable gross weight, use type, and the month you first place the tractor in service. Below is a practical breakdown of what you will owe, how to estimate it in minutes, and strategic tips to avoid overpaying.
How the IRS calculates 2290 for semis
The IRS bases Form 2290 tax on taxable gross weight, which generally includes the unloaded weight of the tractor plus any trailers customarily used and the heaviest load typically carried. See the IRS instructions for the formal definition and exceptions on IRS.gov.
- Non-logging vehicles: $100 for 55,000 pounds, plus $22 for each additional 1,000 pounds, up to the maximum tax. Over 75,000 pounds is the max annual tax of $550.
- Qualified logging vehicles: reduced rates, $75 base and $16.50 for each additional 1,000 pounds, maximum $412.50.
- Low mileage suspension: If the vehicle will run 5,000 miles or less on public roads in the tax year, 7,500 if agricultural, you generally file but do not pay tax until the threshold is exceeded. Learn more in our guide to Category W suspended vehicles.
What does that mean in dollars for a semi?
Most interstate semis are registered near 80,000 pounds, so many pay the maximum annual HVUT. If your taxable gross weight is lower, your annual amount drops in $22 steps per 1,000 pounds for non-logging, and $16.50 steps for logging.
| Weight example (taxable gross weight) | Non-logging annual HVUT | Logging annual HVUT | How calculated |
|---|---|---|---|
| 60,000 lb | $210.00 | $157.50 | Non-logging: $100 + 5 × $22, logging: $75 + 5 × $16.50 |
| 66,000 lb | $342.00 | $256.50 | Non-logging: $100 + 11 × $22, logging: $75 + 11 × $16.50 |
| 73,000 lb | $496.00 | $372.00 | Non-logging: $100 + 18 × $22, logging: $75 + 18 × $16.50 |
| 80,000 lb | $550.00 | $412.50 | Maximum annual tax for each category |
Prorated tax by First Used Month
Form 2290 runs on a July 1 to June 30 tax year, and your tax is prorated from the month you first put the semi on the road. Your return and payment are due by the last day of the month following that first used month.
| First Used Month | Fraction of annual tax |
|---|---|
| July | 12/12 |
| August | 11/12 |
| September | 10/12 |
| October | 9/12 |
| November | 8/12 |
| December | 7/12 |
| January | 6/12 |
| February | 5/12 |
| March | 4/12 |
| April | 3/12 |
| May | 2/12 |
| June | 1/12 |
Example 1: New 80,000 lb tractor first used in October, non-logging: $550 × 9/12 = $412.50 for the current year.
Example 2: 60,000 lb logging unit first used in May: $157.50 × 2/12 = $26.25.
Strategic tip: If you can legally place a new unit in service on the first day of the next month instead of the last day of the current month, you usually save one month of tax. Always balance this with operational needs and registration timing.
Real-world scenarios for fleets and owner-operators
- Owner-operator, 60,000 lb road tractor: Expect $210 annually when fully utilized. If you will keep it under 5,000 miles, file as suspended to defer tax, then amend only if you exceed the threshold.
- Regional carrier adding 10 tractors at 73,000 lb in January: $496 × 6/12 = $248 per unit, $2,480 total for the period. Bulk vehicle filing through Simple Form 2290 streamlines this in one session.
- Logging fleet upgrading to 80,000 lb tractors: Each qualified logging unit owes $412.50 annually, or prorated based on First Used Month. Ensure you meet the IRS logging use criteria before choosing the reduced rate.
IRP truck registration, why your 2290 Schedule 1 matters
IRP apportioned registration usually requires proof of HVUT payment. States will not issue or renew plates for qualified heavy vehicles without a stamped Schedule 1. See the IRP overview at IRPOnline.org and the IRS page for Form 2290 at IRS.gov. If you are planning an IRP renewal or adding units, e-file early so your Schedule 1 is ready.
Cost control lessons learned
- Weight drives the 2290 cost for semi truck units by predictable steps. Every additional 1,000 pounds above 55,000 adds $22 per year for non-logging and $16.50 for logging, up to the cap.
- Proration matters. Mid-year additions can cut your current-year outlay in half or more, while year-end in-service dates can save an extra month when feasible.
- Use the right status. Low-mileage suspension and logging rates are valuable, but only when you truly qualify. Misclassification can trigger penalties and interest.
- Weight increases require an amendment. If you move a tractor into a higher weight category during the year, file a 2290 amendment and pay the difference for the remaining months. See our guide on 2290 amendments.
How Simple Form 2290 makes it easy
Simple Form 2290 is an IRS Authorized E-file Provider built for owner-operators and fleets that want HVUT done right and done fast.
- Step-by-step workflow that auto-calculates your tax by weight and First Used Month
- Instant Schedule 1 delivery after IRS acceptance
- Bulk vehicle filings and a fleet dashboard
- Secure data storage and easy retrieval for renewals and audits
- Responsive, bilingual support in English and Spanish
You can also review requirements and calculation basics in our resources, including How to Calculate Form 2290 and Who Must File Form 2290.
FAQs
How do I define taxable gross weight for a semi truck?
The IRS looks at the unloaded weight of the tractor, plus trailers customarily used, plus the
heaviest load typically carried. Your state registration category may inform this, but follow
the IRS definition for 2290 filing.
Do I pay the full year if I bought the tractor mid-year?
No. Tax is prorated from your First Used Month through June 30. For example, a January
in-service date means you owe 6/12 of the annual amount.
What if my semi stays under 5,000 miles this year?
File Form 2290 and mark it as suspended. You do not pay unless you exceed the threshold. If you
later exceed it, file an amendment and pay for the months remaining.
Can I use the logging rate for my semi?
Only if your vehicle meets the IRS definition of a logging vehicle, which typically means it is
used exclusively in logging operations and is registered as such. Otherwise, use the
non-logging rate.
How does 2290 tie into IRP truck registration?
IRP jurisdictions usually require a stamped Schedule 1 as proof of HVUT before issuing or
renewing apportioned plates. E-file early to avoid registration delays.
What happens if I file late?
The IRS can assess penalties and interest, and registration or renewals can be delayed. Filing
online helps you meet deadlines quickly.
Can I correct a VIN error or a weight change?
Yes. Use a VIN correction or weight amendment. See our quick guide on
VIN corrections.
Ready to e-file and get your Schedule 1 in minutes? Start now with Simple Form 2290, your trusted IRS-authorized partner for accurate, affordable HVUT filing: https://www.simpleform2290.com