A form 2290 amendment should be filed when the information for the filed vehicle changes.
Three events that require Form 2290 amendments:
- Increase in Taxable Gross Weight
- Mileage use limit exceeded
- Incorrect VIN
Increase in Taxable Gross Weight
This type of amendment is filed if the taxable gross weight of a vehicle increases during the period and the vehicle falls into a new category. For instance, an increase in maximum load customarily carried may change the taxable gross weight.
If this happens, you should..
- Calculate and report the additional tax for the remainder of the period on Form 2290, line 3. (Additional tax from increase in taxable gross weight).
- Check the Amended Return box, and to the right of "Amended Return," write the date of the last day of the month that follows the month in which the taxable gross weight increased. (For example, if the taxable gross weight increased in July, you would write August 31.)
With ExpressTruckTax, we make it easy to file this increase in taxable gross weight and accurately calculate the difference in tax due to the IRS.
Mileage Use Limit Exceeded
This type of amendment is filed if a suspended vehicle exceeds the mileage use limit.
The mileage use limit for a heavy vehicle on public highways is 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is on the road during a period, regardless of the number of owners.
If this happens, you should...
- File an amended 2290 form by reporting the tax on page 2 based on the month the vehicle was first used in the period. (File the amended Form 2290 by the last day of the month that follows the month you exceeded the mileage use limit.)
- Check the Amended Return box to report the suspended vehicles exceeding the mileage use limit.
With ExpressTruckTax.com, we make it easy for you to report the tax due for vehicles that exceed the mileage use limit. Easily file your 2290 amendments by accurately calculating the taxes that are due to the IRS and get your updated Schedule 1 within a few minutes.
A VIN Correction is filed if you have made a mistake in any of the numbers or letters in the Form 2290 you filed previously.
- VIN Corrections can only be done for taxable or suspended vehicles, not for credit vehicles or vehicles suspended in the prior year.
- When you file a VIN Correction Form 2290, you can not make credit claims on the same form.
- The tax for the vehicle must have been paid with the original Form 2290. Otherwise, you may end up facing costly penalties assigned by the IRS.
ExpressTruckTax.com offers VIN Correction efiling with no strings attached. You can efile a VIN Correction (Form 2290) and get your corrected Schedule 1 in minutes. ExpressTruckTax offers free VIN corrections to those who filed their original 2290 with us.