61,000 lb Truck Tax in Alabama

Understanding Form 2290 for a 61,000 lb Truck in Alabama

As a trucking tax consultant, I often receive questions about the Heavy Vehicle Use Tax (HVUT) and Form 2290. This guide provides a comprehensive overview of how Form 2290 applies to a 61,000 lb truck operating in Alabama. Understanding these regulations is crucial for compliance and avoiding penalties.

The Heavy Vehicle Use Tax (HVUT) is an annual tax imposed by the IRS on heavy highway vehicles operating on public roadways in the United States. This tax, reported on Form 2290, applies to vehicles with a taxable gross weight of 55,000 pounds or more. The taxable gross weight includes the unloaded weight of the truck, trailer, and any other equipment typically carried on the vehicle, plus the maximum load carried on the vehicle. Since your truck weighs 61,000 lbs, it falls squarely within the scope of HVUT.

Calculating Your 2290 Tax Liability

The tax rate for vehicles in this weight class is a base amount plus an additional amount for each 1,000 pounds (or fraction thereof) over 55,000 pounds. As of 2024, the annual HVUT rate is $100, plus $22 for each 1,000 pounds over 55,000 pounds.

For a 61,000 lb truck, the calculation is as follows:

• Taxable weight over 55,000 lbs: 61,000 lbs - 55,000 lbs = 6,000 lbs
• Number of 1,000 lb increments: 6,000 lbs / 1,000 lbs = 6
• Additional tax: 6 increments * $22/increment = $132
• Total HVUT: $100 (base) + $132 (additional) = $232

Therefore, the annual HVUT for your 61,000 lb truck in Alabama is $232.

Filing Form 2290

Form 2290 must be filed annually with the IRS. The filing deadline is typically August 31st, covering the period from July 1st of the current year to June 30th of the following year. If you begin operating your truck after July, you must file Form 2290 by the last day of the month following the month the vehicle was first used on public highways.

You can file Form 2290 electronically (e-file) or by mail. E-filing is generally recommended as it is faster, more accurate, and provides immediate proof of filing. You will need an Employer Identification Number (EIN) to file Form 2290. A Social Security Number (SSN) is not permitted.

Required Information for Form 2290

When filing Form 2290, you will need to provide the following information:

• Your Employer Identification Number (EIN)
• Vehicle Identification Number (VIN) for each truck
• Taxable gross weight of each truck
• Filing period (July 1 - June 30)

Alabama and HVUT

While Form 2290 is a federal tax, Alabama requires proof of HVUT payment for vehicle registration. This is often provided as Schedule 1 of Form 2290, which you receive after filing with the IRS. Keep this document readily available when registering or renewing your truck registration in Alabama. Failure to provide proof of HVUT payment can prevent you from registering your vehicle.

Exemptions and Suspensions

Certain vehicles may be exempt from HVUT. For example, vehicles used exclusively for farming purposes and that travel limited distances on public highways may qualify for an exemption. Suspensions apply when a vehicle is expected to be driven 5,000 miles or less (7,500 for agricultural vehicles) during the tax year. In this case, you still need to file form 2290 but no tax will be due. Since your truck operates commercially, you most likely will not qualify for these exemptions or suspensions.