The IRS' Rules for Truck Owners and Operators

If you own or operate a truck, it's important to make sure that you comply with its tax laws, in particular when it comes to the Heavy Vehicle Use Tax (HVUT). But mistakes do happen. Sometimes you've filed Form 2290 with incorrect information or the situation surrounding your vehicle has changed and you need an amendment. Here are the rules on when and how to amend your 2290 filing.

When Should You Amend Form 2290?

You'll need to amend your Form 2290 when you: Undergo a change of the taxable weight of the vehicle or are driven more miles than previously specified These changes affect what you owe on a HVUT, and in order to be compliant you'll want to update the IRS as soon as you can and avoid penalties.

Common Reasons for 2290 Amendments

Three of the most common reasons you may need to amend your HVUT filing:

• Summarized Taxable Gross Weight: If you messed up how the weight class of your vehicle was rated it'll cost you more tax.
• Exceeding the 5, 000-Mile Limit (7, 500 for agricultural vehicles): Vehicles initially suspended will need to be updated when they cross the threshold.
• VIN Corrections: Because they are technically not amendments, a VIN correction can be done when the incorrect Vehicle Identification Number is filed.

How to File a 2290 Amendment

A simple form of amendment is to submit Form 2290 with the "Amended Return" box checked for the proper section of the return. Note the nature of the correction, and include only the vehicles affected by the change. Also you can file an amendment electronically through an IRS-authorized e-filing provider, which is usually faster and provides for immediate confirmation.

Tips for Avoiding Future Filing Errors

You want to make sure your 2290 is submitting in error free form. Make sure you correct VIN's, weight classifications and mileage expectations before you file. Maybe use HVUT specific tax software or a trusted e-filing service to save yourself time. You could also keep detailed records of how you used your truck and how it changed weight over the tax period.

A 2290 amendment can be used to correct your HVUT filing — as long as you do it quickly and include the correct information. Whether it’s your mileage filing or fixing your VIN, taking timely action keeps you in good standing with the IRS. If it’s something you’re still not sure about, then ask a tax professional or use a trusted e-filing provider to help.

Note: For more information, visit IRS website