Motor Fuels Tax Minute, Episode 78: Amended Returns

In this episode of Motor Fuels Tax Minute our hosts begin a four-part series on amended returns.

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Detailed Description of Weaver’s Motor Fuels Tax Minute, Episode 78

00:00:00
Leanne: Welcome to Weaver’s Motor Fuels Tax Minute, the vlog where we talk all things motor fuel. We’re back again with another series. This is the first in a series, we’re going to talk about amended returns.

Kelly, I know this is a topic dear to your heart. You do spend quite a lot of time with our clients working on amended returns. So, tell us, what is it that we need to know?

00:00:22
Kelly: Amended returns, like we talked about, is going a little bit back to the basics again. It feels very accessible. Everyone deals with it. But a lot of times things are done wrong and then you file the amendment, it gets rejected and now you’re in a whole situation with the state.

So, let’s just start with really basic information. What is an amended return? Essentially an amended return is a return that you file after your original filing that corrects your original filing. Lots of different reasons why this could happen.

One of the biggest ones is prior period transactions. Some states do not allow prior period transactions to come in on the current return, and we all have credit and rebills that hit that very last day of the month that carry over to the following month. So that is one of the biggest reasons why people go back and amend. I would like to say our listeners never make any mistakes, so that’s definitely not the problem. But every now and then transactions get entered in incorrectly, which is another reason why people go back to amend.

The whole purpose of this series is going to be to talk through some of those amendments, talk about how you file those amendments, talk about different ways the states handle it, and I hope it’s useful for our viewers.

00:01:37
Leanne: Well thanks, Kelly. Even just that little bit right there was really useful. A lot of times you hear amended return, and you think, I must have done something wrong. What did I do wrong? But a lot of times, it’s not that anything was done wrong. It’s just the timing of the return versus the timing of the closing of the books, whether it’s for you, for your supplier or even for your customer. And to your point, all those credits and rebills that come in, sometimes they just force those amended returns.

Well, that was good information today. Can’t wait to hear what we’ve got to talk about on the next one. And that was this week’s Motor Fuels Tax Minute.