64,000 lb Truck Tax in North Dakota

Understanding Form 2290 Taxes for Your 64,000 lb Truck in North Dakota

As a trucking professional operating a vehicle with a gross taxable weight of 64,000 lbs in North Dakota, understanding your obligations regarding Form 2290 is crucial. This form is used to report and pay the Heavy Vehicle Use Tax (HVUT) to the Internal Revenue Service (IRS). While your truck operates in North Dakota, HVUT is a federal tax, not a state tax.

What is the Heavy Vehicle Use Tax (HVUT)? The HVUT is an annual tax assessed on heavy highway vehicles operating on public roads with a gross taxable weight of 55,000 pounds or more. The purpose of this tax is to fund highway maintenance and improvements.

Determining Your Gross Taxable Weight: Gross taxable weight isn't just the empty weight of your truck. It includes the:

• Unloaded weight of the truck
• Unloaded weight of any trailers used with the truck
• Maximum load carried on the truck and any trailers

Since your truck weighs 64,000 lbs, it falls within the taxable weight category. You'll need to file Form 2290 annually.

Calculating Your 2290 Tax for a 64,000 lb Truck

The HVUT is calculated based on a rate schedule set by the IRS. As of 2024, the rate is $100 per year for vehicles weighing 55,000 pounds or more, plus an additional $22 for each 1,000 pounds (or fraction thereof) over 55,000 pounds. So, for a 64,000 lb truck:

Taxable weight over 55,000 lbs: 64,000 lbs - 55,000 lbs = 9,000 lbs

Number of 1,000 lb increments: 9,000 lbs / 1,000 lbs = 9

Tax due for weight over 55,000 lbs: 9 * $22 = $198

Base tax: $100

Total HVUT due: $100 + $198 = $298

Important Considerations:

• Tax Year: The HVUT tax year runs from July 1st to June 30th.
• Filing Deadline: You must file Form 2290 and pay the HVUT by August 31st if you are using the truck on public highways during July. For trucks put into service after July, you must file by the end of the month following the month the truck was first used on public highways.
• Payment Options: The IRS offers several payment options, including Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), check, money order, or credit/debit card. EFTPS is highly recommended.
• Form 2290 Schedule 1: After filing, you'll receive Schedule 1, which is proof of payment. You'll need this document for vehicle registration purposes and when crossing state lines.

Where and How to File Form 2290

The IRS encourages electronic filing (e-filing) for Form 2290. E-filing is faster, more accurate, and provides immediate confirmation of receipt. You can e-file through an IRS-approved provider. Alternatively, you can mail a paper copy of Form 2290 to the IRS address specified in the form instructions.

Exemptions and Suspensions

Certain vehicles may be exempt from HVUT or eligible for a suspension of the tax. Common exemptions include:

• Vehicles used exclusively for logging
• Vehicles used for certain agricultural purposes
• Vehicles owned by state or local governments

A suspension applies when a vehicle is expected to be used for 5,000 miles or less (7,500 for agricultural vehicles) during the tax year. If the mileage exceeds this limit, the tax becomes due.

Disclaimer: This information is for general guidance only and does not constitute professional tax advice. Consult with a qualified tax professional for personalized advice regarding your specific circumstances.