How to Amend IRS Form 2290 for a Weight Increase

If you've upgraded your trailer or taken on heavier loads, your truck's Gross Taxable Weight may have crossed into a new tax bracket. The IRS requires you to file an Amended Form 2290 whenever a vehicle's weight category increases during the tax year (July 1 - June 30).

Why Do You Need to Amend Your 2290?

The Heavy Highway Vehicle Use Tax (HVUT) is calculated based on weight. If you originally filed at 60,000 lbs, but later start hauling loads that put your gross combination weight at 80,000 lbs, you owe the IRS the difference in tax for the remainder of the year.

More importantly, if your state DMV discovers that your IRP registered weight is higher than the weight on your Schedule 1, they will suspend your tags or refuse to renew your registration.

When is the Amended 2290 Due?

You must file the amendment by the last day of the month following the month the vehicle's taxable gross weight increased.

Example: If you started hauling heavier loads on October 15th, your amended Form 2290 and the additional tax payment are due by November 30th.

Step-by-Step: How to Calculate the Tax Difference

You are not paying the full tax again; you only pay the difference for the months remaining in the tax period.

1. Determine the tax rate for the new (heavier) weight using the IRS tax computation table.
2. Determine the tax rate for the old (lighter) weight.
3. Subtract the old rate from the new rate.
4. Because you only owe for the remaining months, multiply that difference by a fraction representing the remaining months in the tax period (ending June 30).

Note: If you e-file through a service provider, the software will do this math for you automatically.

How to Actually File the Amendment

Filling out a paper amendment is notoriously difficult because you must precisely calculate prorated taxes and mail it to the IRS, taking weeks to get your new Schedule 1.

The fastest way is to E-File the amendment.

• Have your Employer Identification Number (EIN) ready.
• Have your Vehicle Identification Number (VIN) ready.
• Know the month the weight increase occurred.
• Select "Amended Return" and choose "Taxable Gross Weight Increase".