A VIN correction on IRS Form 2290 is the formal procedure that the IRS requires to correct a mistake made when reporting the Vehicle Identification Number of a taxable vehicle on a previously filed return. Since the VIN is the key unique identifier linking the HVUT payment with a specific asset, an incorrect VIN makes the stamped Schedule 1 invalid and prohibits truck registration.

This is a very important data point for which the IRS requires the filer to file an amended return.

What is a VIN Correction?

A VIN correction is required when there is a typo, transposition error, or incorrect 17-character VIN entered on the original Form 2290 filing, whether annual or prorated filing. This usually happens because the processing system of the IRS utilizes the VIN in matching tax payments to specific vehicles in their database.

• Rejection Risk: If the original Form 2290 was rejected due to an invalid VIN, the filer must correct the mistake immediately and resubmit the return.
• Invalid Schedule 1: If the original return went through and was accepted, even though the VIN was wrong, which can happen if the VIN structure is still valid, the stamped Schedule 1 that results will not match vehicle registration papers and thus becomes invalid for state DMV-related purposes.

Necessary Steps to Report VIN Correction

VIN correction reports are filed with the IRS exclusively through the amendment process, which is fast and simple when you choose an authorized e-file provider.

Step 1: File an Amended Form 2290

First, start with a new Form 2290, and just check the box indicating it is an Amended Return; this will let the IRS know that you are updating information from your original filing.

Step 2: Enter Both VINs

You will have to include both VINs on the amended form:

• Incorrect VIN you submitted originally
• The correct VIN that should have been listed

This makes clear what needs to be updated.

Step 3: Specify Correction Type (Code C)

The person making the filing must mark the amendment as one for VIN correction (often referred to as Code C in e-file systems). That tells the IRS to remove the tax liability from the incorrect VIN and rightly assign it to the correct vehicle.

Step 4: Secure the Updated Stamped Schedule 1

A new IRS-stamped Schedule 1 will be issued to the filer upon successful submission and acceptance by the IRS. This new Schedule 1 will now have the correct VIN, soling the compliance issue instantly, and providing proof of payment for purposes of registering the truck.

Note: For more information, visit IRS website