It doesn't, it goes by total body weight. (muscular, or fat) Although, the more muscle you have, the more calories you burn...But, lets not get into that and keep this simple...
About 6 extra calories per pound of muscle according to Lyle
BMR is calculated by weight, height, age, etc...These are just
guidelines, but everyone is different.
If you weigh 275lbs, you obviously eat a lot...4000 calories sounds like a lot, but it really isn't...To get up to that weight, you must have been eating big, hence a higher calorie maintenance to keep you big.
That's why people say: "If you wanna get big, eat big." It doesn't just happen by eating your fruits and veggies...Some of these people who weigh 300lbs eat 6000-7000 calories a day and don't even realize it...
Here is a simple calculator.
BMR Calculator