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Ext. PublicationMotor Fuels Tax Minute, Episode 80: How to Make Amendments
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In this episode of Motor Fuels Tax Minute, our hosts continue their series on amended returns by discussing how to make amendments.
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Detailed Description of Weaver’s Motor Fuels Tax Minute, Episode 80
00:00:00
Leanne: Welcome to Weaver’s Motor Fuels Tax Minute, the vlog where we talk all things motor fuel. Continuing with our series on amended returns, today, we’re going to talk a little bit about exactly how you make those amendments. We’ve talked about what an amended return is, how you might file it and when you might file it. But what do we need to do to make sure that we’re not amending an amendment, Kelly?
00:00:22
Kelly: This interests me a lot, actually, because I find it fascinating how the states handle this so differently. Some states will make you send the original return with the corrections. So, you send your return. It has wrong information, that return is wiped out. You send a whole new one, but it includes everything, even the things that were correct to begin with.
Other states will require you only to make corrections and only send those corrections so you’re no longer sending the original return, you’re only sending those a couple of changes that you’ve made.
Now where this gets interesting, not overly complicated, but a little bit, is sometimes if you recorded the transaction to begin with, you have to negate out that wrong transaction before you submit the correct transaction. If you never submitted that transaction to begin with, you just submit the new one.
I know other states have more intricate rules, so always pay attention to those because, what I’ve seen in some states, I’ve seen it a lot in Texas, to be honest, is people will go in to submit their amendment. They’ll do it wrong, and all of a sudden, your return goes from wrong to everything’s been duplicated, including the correct transactions. So now you have a mess with the state. You try to send it again. Now everything’s been put in three times and everyone’s going crazy. So just pay attention to what the state needs. Feel free to reach out to them or to reach out to us for any guidance.
00:01:41
Leanne: And do you find that states tend to require these amendments to be filed on the same form or a different form? Like the Feds, they have their Form 720, which is this nice, this big comprehensive return. And then there’s Form 720X, which is their one page amendment form.
00:01:55
Kelly: That’s a great question. A lot of times it’s the same form. Every now and then, what states will do, and I saw this with Wyoming, is they’ll go back to when you used to file a separate way like when you used to upload an Excel workbook. So instead of going back to how you submit it, the EDI [Electronic Data Interchange] that you’re used to, now you’re filling in this Excel workbook that’s a little bit different than that return that you see in your software. So, I think the Feds are the best example of using something completely separate, but a lot of states do it as well.
00:02:24
Leanne: Who would have thought amended returns would be such an interesting topic?
00:02:29
Kelly: I did!
00:02:30
Leanne: Kelly did. This was number three. We do have a fourth one to come, so keep watching as we will round out our amended returns series on our next one. And that was this week’s Motor Fuels Tax Minute.
