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Form 2290 Amendments

Form 2290 or Heavy Vehicle Use tax is filed by owners of heavy weight vehicles whose gross weight is more than 55000 pounds and uses the public highway for transportation during the financial year.

Filing Form 2290 amendments for the following scenarios :

  • Suspended/Exempt Vehicles exceeding the mileage use limit.
  • Additional Tax From Increase in Taxable Gross Weight.
  • VIN Correction.

Suspended Vehicle Exceeded Mileage:

Once a suspended vehicle exceeds the mileage use limit, the tax becomes due. Mileage use limit means the use of a vehicle on public highways 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 used during a period, regardless of the number of owners.

Figure the tax on Form 2290, page 2, based on the month the vehicle was first used in the period. Report the tax on Form 2290, line 2. Check the Amended Return box on page 1 and to the right of “Amended Return” write the month in which the mileage use limit was exceeded. Do not complete Form 2290, Part II. File the amended Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded.

Increase In Taxable Gross Weight:

Taxable Gross Weight is the total unloaded weight of the vehicle. Unloaded weight refers to empty weight of the truck, truck tractor or bus, fully equipped for service. A truck or tractor fully equipped for service includes the body, all accessories and equipments attached to the truck.

This type of amendment is filed if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new higher category. For instance, an increase in maximum load customarily carried may change the taxable gross weight. When this happens, you Need to calculate and report the additional tax for the remainder of the period on Form 2290 line 3.

Figure the additional tax using the following.

  • Identify the month the taxable gross weight increased.
  • Determine the new taxable gross weight category.

If the increase in taxable gross weight occurs in July after you have filed your return, you still have to report a new form 2290 amendment form for the additional tax.

Generally, the annual taxable period begins on July 1stof the current year and ends on June 30thof the following year. For vehicles that are in use at the beginning of the tax period (July), your 2290 filing deadline is August 31. Taxes on the full tax period should be filed and pay what you owe IRS.