There are quite a number of instances why a previously submitted Form 2290 may need changes: vehicle identification number corrections, taxable gross weight increase, suspended mileage surpassed, etc. The Internal Revenue Service requests that all taxpayers make necessary changes to previously submitted Form 2290’s so that the appropriate tax is paid and to avoid audits of trucking businesses. Tax2efile makes it simple for our customers to amend their already e-file 2290 Form for 2012/2013. This article will walk our e-filing customers through the process of amending a previously submitted Form 2290 so that the IRS has up to date records and payments.
First and foremost, customers need to understand when an amended Form 2290 is necessary. Some common reasons for amending a Form 2290 include: VIN(vehicle identification number) corrections, taxable gross weight increase, and mileage exceeded. Customers quite often input the incorrect VINs for their vehicles without noticing until it is too late. The IRS requires that VINs accurately match the proper VIN of a vehicle and if not, IRS Form 2290 will be rejected. Heavy vehicle owners/operators tend to get the max weight of their vehicle re-evaluated by the necessary officials and any increase or decrease in weight can affect the total tax amount due. Therefore, whenever an operator gets a new, official weight report it is necessary for the owner to update their Form 2290. Owner/operators have the option of listing any one of their vehicles as “suspended” if the vehicle is expected to travel less than 5,000 miles annually or 7,500 miles if it is a vehicle used for agricultural purposes. However, if at any point during the year those vehicles exceed that “suspended” mileage count, the owner must amend the Form 2290 and pay the heavy vehicle use tax as it relates to the month of first use.
In order to amend a Form 2290 through our e-filing service, it is important to know that your Form 2290 must have been previously submitted through our service so that we can directly change the information from the Form 2290. If the customer previously submitted their Form 2290 through our service, then they may log in and select the business for which the vehicle is registered. Our service will then bring the user to a “Profile History” screen that will list all the different Form 2290s filed for that particular business. Users are unable to simply “edit” the previous filing because they have already submitted and received the necessary documentation for that filing; therefore, the customer must create a new filing with the same business information and then note this new filing as an “Amended Return.” This will automatically signal to our system that a Form 2290 tax has previously been submitted and changes are needed. The user can then carry on completing the new filing and submit as they have done before.