FAQs - Form 2290 Amendments
Here are some common questions you may have about Form 2290 Amendments
What are the types of Form 2290 amendments?
There are 3 types of Form 2290 amendments available, and they are as follows:
- VIN Correction: If there was an error in the VIN of the reported vehicle on the originally filed Form 2290, you can file a VIN correction to rectify the mistake.
- Gross Weight Increase: If the taxable gross weight of the vehicle increases during the tax period, you must file an amendment to reflect the new weight category.
- Mileage Exceeded: For vehicles reported as suspended vehicles, if the mileage exceeds the 5,000-mile limit (7,500 miles for agricultural vehicles) during the tax period, you are required to file an amendment to pay the appropriate tax.
What information is required to file a VIN correction?
The below information is required to file a Form 2290 VIN correction:
- Business information such as business name, EIN, and address
- First used month
- Vehicle type: taxable or suspended
- Originally reported VIN and correct VIN
What information is required to file Form 2290 amendment - Mileage exceeded?
The below information is required to file a Form 2290 due to exceeded mileage:
- Business information such as business name, EIN, and address
- First used month
- VIN and taxable gross weight
What information is required to file Form 2290 amendment - Weight increased?
The below information is required to file a Form 2290 due to increased weight:
- Business information such as business name, EIN, and address
- First used month and amended month
- VIN, originally reported weight, and correct weight
What is the taxpayer PIN in the 2290 amendment return?
A taxpayer PIN could be any 5-digit number (except all zeros), which will act as an electronic signature for your Form 2290 amendment return. Please make sure you remember the PIN you're entering after completing the filing process.
What is a third-party designee in the 2290 amendment return?
A third person is someone, such as an employee, whom you assign to discuss your Form 2290 amendment return with the IRS. If you wish to assign someone to discuss your form with the IRS, you can add their information, such as name and phone number.
When should I file a VIN correction?
You are required to file a VIN correction as soon as you discover the error in your Form 2290 Schedule 1 copy.
When should I file a Form 2290 amendment due to exceeded mileage?
You are required to file an amendment and pay the tax by the last day of the month following the month in which the mileage limit was exceeded.
For example, you reported your truck as suspended while filing Form 2290 in August since you anticipated it would travel fewer than 5,000 miles during the tax period. Unexpectedly, your vehicle's mileage surpassed the limit in September, making it a taxable vehicle. You must file an amendment by October 31 to reflect the change in status and pay the appropriate HVUT based on the vehicle's taxable gross weight.
When should I file a Form 2290 amendment due to the weight increase?
You are required to file an amendment by the last day of the month following the month in which the vehicle's gross weight increased.
For example, if you filed IRS Form 2290 in August, but in September, your truck underwent modifications, leading to an increase in its gross weight. Then, you need to file a Form 2290 amendment by October 31.
What are the payment methods available to pay the HVUT?
You can choose to pay the HVUT tax while filing Form 2290 amendments by any of the following methods:
- Electronic Funds Withdrawal (EFW)
- EFTPS
- Credit or debit cards
When will I get my updated Schedule 1 copy?
The IRS will process your returns instantly, and you will get the updated Schedule 1 copy as soon as the IRS accepts it. However, the processing time might take longer, up to 48 hours, based on the return volume the IRS received.
