Everything You Need to Know About Form 2290 Taxable Vehicles

You may not need to pay heavy vehicle use taxes for your vehicle

Every commercial motor vehicle with a taxable gross weight of 55,000 pounds or more must file a Form 2290 every year.

However, while everyone must file a Form 2290, not everyone must pay the Heavy Vehicle Use Tax (HVUT).

Some vehicles are Form 2290 tax-exempt and do not need to pay taxes to the IRS.

Taxable Vehicles

Most commercial motor vehicles will be subject to HVUT. Every vehicle that has a taxable gross weight of 55,000 pounds or more and drives more than 5,000 miles (7,500 for agricultural vehicles) must file Form 2290 and pay heavy vehicles use taxes.

The taxable gross weight of your vehicle is a sum of the following:

1. The actual unloaded weight of a fully equipped vehicle.

2. The actual unloaded weight of any trailers or semi-trailers that is fully equipped and is generally used in combination with the vehicle. 

3. The weight of the maximum load usually carried on the vehicle and the trailers or semi-trailers. 

HVUT Exempt Vehicles

Low mileage

If you do not drive a vehicle more than 5,000 miles in a tax year, that vehicle is considered tax-exempt! You will need to file a Form 2290 to stay up-to-date with the IRS, but you will not need to pay HVUT.


An agricultural vehicle is defined as a vehicle used exclusively for farming purposes and registered as a highway motor vehicle that is used for farming purposes. 

Agricultural vehicles will also be tax-exempt if they are driven less than 7,500 miles on public roads.

File your Form 2290 today

If you have a commercial motor vehicle you will need to file a Form 2290! There’s no easier way to file than with ExpressTruckTax! The e-filing process is easy to understand and only takes a few minutes.