IRS Form 2290 Amendments

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.

• 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.)

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.

• 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.

• 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.

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