Weight Change Alert: How to File an Amended Form 2290

In the event that the heavy highway motor vehicle's taxable gross weight goes up during the tax period, which falls from July 1 through June 30 of a particular year, after the original Form 2290 has been filed and such increase places the vehicle into a new, higher weight category, the filer must act immediately to file an amended return.

This is a required action since the Heavy Highway Vehicle Use Tax rate is directly proportional to the weight of the vehicle. If the weight goes up, then the amount owed by the filer for the rest of the year increases.

The Required Action: File a Form 2290 Amendment

The first thing to do is to file an amended Form 2290, checking the Amended Return box on the form. This amendment is used only to report the vehicle's new taxable gross weight and pay any additional tax due.

• Reporting Requirement: The notification should clearly identify the vehicle by its VIN, state the new, higher weight category, and indicate the month when the weight increase occurred.
• Tax Calculation: The filer must calculate and pay the difference between the tax originally paid and the tax now due for the remaining months in the tax period. Most e-file services automatically perform this complicated prorated tax calculation in seconds.

The Critical Filing Deadline

This is not a task that can be postponed to the end of the tax period. The IRS has set a strict deadline for reporting a weight increase:

• If there is an increase in the taxable gross weight, you are required to file an amended Form 2290 by the last day of the month following the month in which the vehicle's taxable gross weight increased and pay any additional tax.
• Because missing this deadline constitutes an underpayment, it can result in substantial IRS penalties and interest charges, which start accruing right after the due date.

The Result: An Updated Stamped Schedule 1

Upon acceptance of the amended return and the payment of the additional HVUT, the IRS issues a new IRS-stamped Schedule 1.

This updated proof of payment reflects the vehicle's new, higher taxable gross weight category and is necessary for record accuracy and registration of trucks without complication with state DMVs.

Note: For more information, visit IRS website