HVUT, through its IRS Form 2290 filing, provides a provision for a tax suspension in instances when the heavy vehicle is anticipated to travel less than the mileage use limit (5,000 miles for commercial, 7,500 for agricultural). If that vehicle is subsequently used more than initially anticipated and exceeds the limit during the period covered under the tax (beginning July 1 and ending June 30), action must immediately be taken by the filer to notify the IRS and pay the tax.

This action is referred to as filing a mileage increase amendment.

The Required Action: Filing an Amended Form 2290

When a previously suspended vehicle exceeds the mileage limit, it automatically becomes taxable. An amended Form 2290 must be filed by the filer to report the change in status and pay the accrued tax.

• Specific form: The filer needs to submit the Form 2290 and check the box showing this is an amended return. The amendment is being done to report an increase in mileage.
• Tax Due Calculation: The payment of HVUT is not for the whole annual amount. The tax will be pro-rated from the month the mileage limit is exceeded until the end of the period, June 30. The IRS considers the month the limit was exceeded as the vehicle's new "First Used Month" for payment purposes.
• The Result: The amended return puts the vehicle into a taxable status and calculates the correct amount of tax liability based on the number of months the vehicle will be fully used.

The Critical Deadline for Filing the Amendment

IRS penalties for failing to file the mileage increase amendment on time are severe, and include interest charges all the way back to the month the mileage was exceeded.

The filing deadline and payment for the newly taxable vehicle is:

The last day of the month following the month in which the mileage use limit was exceeded.

Mileage Limit Exceeded In	Amended Form 2290 Due By
November	December 31st
April	May 31st

Compliance and the Stamped Schedule 1

Upon filing the amended return and paying a prorated tax, an updated Stamped Schedule 1 will be issued by the IRS.

Schedule 1 serves as a proof of payment, which is very important because it provides the evidence that the HVUT has been paid to avoid penalties from the IRS and keeps the truck registration valid and in compliance for the remaining period of the tax year.

E-Filing Advantage: It's highly recommended to use an IRS-authorized e-file provider, as the software will instantly calculate the prorated tax due and will have the updated Stamped Schedule 1 returned quickly upon acceptance.

Note: For more information, visit IRS website