If you have already submitted your Form 2290 and need to make changes to it because of an increase in weight or an incorrectly entered Vehicle Identification Number (VIN), the IRS gives you the option to amend. By filing an amendment, you take care of the issues related to the Heavy Vehicle Use Tax (HVUT) and do not have to deal with further penalties or delays. Whether it is an increase in the truck's tax gorss weight or an error in the VIN number, the whole process of amending is simple and can be done online or via mail.

Amending for Weight Increase

If the gross weight of your vehicle increases during the taxable year which could be due to modifications, additional axles, or hauling heavier loads, you have to submit a Form 2290 amendment. This is compulsory as the tax amount depends on the weight category of the truck. To file, check the "Weight Increase" checkbox on Form 2290, enter the new weight category, and pay the flattened additional HVUT. The IRS will then send you back another stamped Schedule 1 that is needed for the vehicle's registration and for other compliance requirements.

Amending for a VIN correction

You need a VIN correction when you incorrectly type or input the wrong Vehicle Identification Number (VIN) in the original Form 2290.Given that the IRS tracks tax payments using the vehicle's VIN, accuracy is necessary. To amend, you will need to complete a new Form 2290 and check "VIN Correction." Provided that the tax has been paid on the original filing, you will not need to pay the HVUT again for the VIN correction. Subsequent to approval, the IRS will issue an updated stamped Schedule 1 which will reflect the changed VIN.

Submitting the amendment via mail or online

An amendment to a Form 2290 may be submitted either electronically using an authorized e-filing site or by sending a paper form to the IRS. E-filing is the more expedient choice, with many processing amendments in a matter of minutes, granting users a new Schedule 1 right away. Paper submissions take several weeks. Whichever the case, keep a copy of the Schedule 1 with your records. It will serve as evidence of payment of HVUT taxes in the event that you want to register or renew the license plates of your truck.

Note: For more information, visit IRS website