Dear Trucker, Greetings!
IRS requires all truckers to amend their Form 2290 if they meet one of the following criteria,
- Increase in Taxable Gross Weight
- This type of amendment is filed if the taxable gross weight of a vehicle increases during the period and the vehicle falls into a new category. For instance, an increase in maximum load customarily carried may change the taxable gross weight.
- Mileage use limit exceeded
- This type of amendment is filed if a vehicle exceeds the mileage use limit. The mileage use limit for a heavy vehicle on public highways is 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is on the road during a period, regardless of the number of owners.