When changes occur within an operation, carriers may be required to file an additional or amended return mid-year.

Common reasons a carrier may file more than once a year may include adding vehicles, dealing with vehicles that no longer qualify, increasing vehicle weight, or a VIN correction.

More often than not, the heavy vehicle use tax (HVUT) return will be filed once per year, but when changes occur within the operation, carriers may be required to file an additional or amended return.

Mid-year filing

Sometimes operations may necessitate filing an additional or amended return. Outlined below are some of the more common reasons a carrier may need to file the HVUT Form 2290 more than once per year:

• Adding vehicles:
  • As a general rule, Form 2290 must be submitted by the end of the month following the month the vehicle was first operated on a public highway. So, if a taxable vehicle — which wasn’t reported on the annual filing — is placed into service during the reporting period, an additional Form 2290 and Schedule 1 must be filed and the taxes must be paid.
  • For example, if a carrier purchases a taxable vehicle and then registers and uses it on a public roadway for the first time in December, a Form 2290 and Schedule 1 must be filed and the tax must be paid to account for the HVUT before January 31. Partial-year filings are paid as a prorated tax.
• Suspended vehicles no longer qualify:
  • The HVUT can be suspended for a tax period for any vehicle that is scheduled to travel 5,000 miles or less during the tax year (7,500 miles for agricultural vehicles). However, if the vehicle ends up operating more than 5,000/7,500 miles during the tax year, an amendment to the original filing must be filed and the tax must be paid on that vehicle for the entire year.
• Increasing vehicle weight:
  • If the taxable gross weight on a vehicle during the reporting year is increased, the carrier must submit an amended return. When filing, the new weight for any vehicles that have had an increase must be listed and the difference in tax owed must be submitted for the new vehicle weight.
• VIN correction:
  • Mistakes and number transpositions do happen. If a carrier finds that an error was made when listing a vehicle identification number (VIN), the correct number should be listed on an amended return. No additional tax is due at this point, but an explanation should be attached to the return regarding the correction.