IRS Form 2290 Amendments

Amendment can be done due to following reasons:
  1. additional tax from an increase in taxable gross vehicle weight
  2. suspended vehicles exceeding the mileage use limit
  3. VIN correction

(a) Additional tax from increase in taxable gross weight of the vehicle

If the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new higher category, you should file an amended return. For instance, an increase in maximum load customarily carried may change the taxable gross weight. File Form 2290 and Schedule 1 by the last day of the month following the month in which the taxable gross weight increased.

(b) Suspended 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 period, regardless of the number of owners.

(c) VIN correction

Click here for VIN correction details