This section is used to calculate your total HVUT amount for the tax year.
Your HVUT is calculated based upon the number of vehicles, the taxable gross weight of each vehicle, and the first used month of the vehicles.
The vehicles will be categorized into different categories based on their taxable gross weight from vehicles with a taxable gross weight of 55,000 pounds (Category A), to vehicles with a taxable gross weight of 75,000 pounds or more (Category V).
The HVUT of your vehicle will reduce if your vehicle is exclusively used for logging purposes.
This section contains four columns
Column 1 - Annual Tax
This column contains the exact amount of tax required to be paid for vehicles under
Column 2 - Partial-period tax
For vehicles with any first used month (FUM) other than July, the tax amount will differ. Check the table at the end of Form 2290 instructions, and enter the tax amount in the line of the weight category of the vehicle.
Column 3 - Number of vehicles
Enter the total number of vehicles under each weight category. Enter the total number of vehicles under all the weight categories in the last line of
Column 4 - Amount of Tax
Multiply the value entered in Column 3 by either Column 1 (if July is your FUM), or Column 2 (if any other month is your (FUM). Enter the sum of the values in each line in this column in the last line.
Note: The value entered in the last line should be entered in Line 2 of Part I in this return.
Note: The IRS mandates e-filing for filers with more than 24 vehicles for
Enter the total number of suspended vehicles in the last line
against Category W.