2290 Amendments
When reporting an original
Form 2290, Heavy Motor Truck
Tax with
IRS for the tax year, you would have changed some information like
VIN, Gross Weight, Mileage Limit then IRS wants you to file
amendments to the originally
filed form 2290. There
are three types of amendments
available for form 2290
For a
vehicle
that will be used within 5,000 miles or less (7,500 miles or less for agricultural
vehicles)
during the period, it can be reported as a suspended/exempt
vehicle from tax liability.
Suspended/Exempt
Vehicles exceeding the mileage use limit
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 complete tax period, regardless
of the number of owners.
We will figure the tax based on the month the vehicle was first used in the period. The tax due has to
be paid to the
IRS by available Payment Options. By e-filing
the amended Form 2290, by the last day of the month following the month
in which the mileage use limit was exceeded.
A corrected schedule-1 copy
with the VIN
and other details will be stamped
by IRS
and the same will be sent to you by email. You have the option of printing the corrected
Schedule-1 copy by logging
into your personal account. You also have the option to subscribe for a copy by
FAX.
The taxable gross weight
of a vehicle
increases during the period and the vehicle falls in a new category then you are
suppose to report an 2290
Amendment and pay the
tax due on time.
For instance, an increase in maximum load customarily carried may change the taxable gross weight.
Report the additional tax for the remainder of the period on Form 2290, e-file
Form 2290 and Schedule 1 by the last day of the month following the month
in which the taxable gross
weight increased.
Figure the additional tax using the following
If the increase in taxable
gross weight occurs in July after you have
filed your return, you still have to report a new amendment form for the additional tax.
A corrected schedule-1 copy
with the VIN
and new category [Gross Weight]
will be stamped by IRS and the same will be sent to you by email. You have
the option of printing the corrected
Schedule-1 copy by logging into your personal account. You also have the
option to subscribe for a copy by
FAX.
VIN Correction
If you are correcting a
vehicle identification number (VIN) listed on a previously
filed Schedule 1
(Form 2290). While
reporting a Form 2290 for your vehicle, by mistake if you have filed for a wrong Vehicle Identification Number [VIN] then you have to
file a new amendment
for VIN correction.
A corrected schedule-1 copy
with the correct
VIN and other details will be stamped
by IRS
and the same will be sent to you by email. You have the option of printing the corrected
Schedule-1 copy by logging
into your personal account. You also have the option to subscribe for a copy by
FAX.