07-16-2024

Form 2290 Amendments(for 2024)

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Form 2290 is used to figure and pay the tax due on certain heavy highway motor vehicles with a gross weight of 55,000 pounds or more.

Some common errors, such as correcting mistakes on the filled form, making changes to the listed vehicles, and updating business contact information, can be addressed using an existing Form 2290. This process is called Form 2290 amendments.

Form 2290 amendments mainly deal with the following changes,

·       VIN Correction

·       Increase in taxable gross weight of vehicle(s)

·       Suspended vehicle exceeds mileage limit

VIN Correction:

Form 2290 amendments are necessary when any numbers or letters in the original form were filled out incorrectly. Note that VIN Corrections can only be done for taxable or form 2290 suspended vehicles, not for credit vehicles or vehicles suspended in the prior year. Additionally, credit claims cannot be made on the same form.

Increase in taxable gross weight of vehicle:

This amendment is necessary when the taxable gross weight of a vehicle increases during the period, causing the vehicle to fall into a new category. The deadline to file an amendment is on or before the last day of the month following the month in which the gross weight increased within the same tax period.

For example, if the gross weight increases in March, the amendment must be filed by April 30th to avoid any form 2290 penalty or late filing charge. 

Suspended vehicle exceeds mileage limit:

This amendment is required when a suspended vehicle exceeds the mileage use limit. The mileage use limit is the total mileage a vehicle travels on public highways during a period, regardless of the number of owners.

Generally, the mileage use limit for a heavy vehicle on public highways is 5,000 miles or less. For agricultural vehicles, the limit is 7,500 miles or less. 

Complete your Form 2290 amendments with Simple Form 2290:

Our IRS-approved online portal, Simple Form 2290, serves all the above three types of amendments. After selecting the "Add New Filing" option, you need to add the business name.

Under the form type, you can select and proceed with the amendment type you wish to complete. Our portal makes the process very simple and easy. 

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