63,000 lb Truck Tax in North Dakota

Understanding Form 2290 Taxes for Your 63,000 lb Truck in North Dakota

As a truck owner-operator or fleet manager in North Dakota operating a vehicle with a gross taxable weight of 63,000 pounds, you are likely required to file Form 2290, Heavy Vehicle Use Tax Return with the Internal Revenue Service (IRS). This comprehensive guide provides detailed information on understanding and fulfilling your Form 2290 obligations specifically for your situation.

The Heavy Vehicle Use Tax (HVUT) is an annual fee levied on heavy highway vehicles operating on public roads with a taxable gross weight of 55,000 pounds or more. The tax is used to fund highway maintenance and improvements. While North Dakota doesn't have its own separate state-level heavy vehicle use tax, you *must* comply with the federal regulations.

Determining Taxable Gross Weight

Your truck's taxable gross weight is the unladen weight of the vehicle, plus the unladen weight of any trailers it typically pulls, and the maximum load carried on the vehicle and any trailers. Since your truck is explicitly stated to be 63,000 pounds, this falls within the taxable range.

Calculating Your HVUT Liability

The HVUT is calculated based on a tiered system. For vehicles with a taxable gross weight between 55,000 and 75,000 pounds, the tax is $100 per year, plus $22 for each 1,000 pounds (or fraction thereof) over 55,000 pounds. For your 63,000 lb truck, the calculation is as follows:

$100 + ($22 x (63,000 - 55,000)/1,000) = $100 + ($22 x 8) = $100 + $176 = $276.

Therefore, your HVUT liability for your 63,000 lb truck in North Dakota will be $276 for the tax year.

Filing Form 2290

Form 2290 must be filed annually for the tax period beginning July 1 and ending June 30 of the following year. The deadline to file and pay your HVUT is typically August 31st, unless you are filing for a vehicle put into service after July. In that case, you must file 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. The IRS strongly encourages e-filing, especially for those filing for 25 or more vehicles. E-filing offers faster processing and confirmation. If filing by mail, send your completed Form 2290 and payment to the address specified by the IRS based on your location. Be sure to download the most recent version of the form from the IRS website (irs.gov).

Required Information

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

• Your Employer Identification Number (EIN). You *must* have an EIN to file Form 2290.
• Your Vehicle Identification Number (VIN) for each vehicle.
• The taxable gross weight of each vehicle.
• Your business name and address.

Proof of Payment - Schedule 1

After filing Form 2290 and paying your HVUT, you will receive Schedule 1, Proof of Payment, from the IRS. Keep a copy of Schedule 1 in your vehicle as proof that you have paid the HVUT. You will need this document when registering your vehicle with the North Dakota Department of Transportation or when applying for permits.