Vehicle Use Change Declaration – Loudoun County, VA

The Vehicle Use Change Declaration is the form the Loudoun County Commissioner of the Revenue provides for reporting that a vehicle's primary use differs from the use previously reported, such as a vehicle reported as personal use that is actually business use, or the reverse.

The form identifies the owner, the account number and the vehicle (year, make, model and VIN). It then records the Reported Use, the Actual Use and the tax year in which the use was reported in error. The owner signs a certification that the primary use was originally reported in error.

In that certification the owner declares whether the vehicle does or does not meet at least one of three criteria:

• more than 50% of the mileage for the tax year is used as a business expense for Federal Income Tax purposes or is reimbursed by an employer;
• more than 50% of the depreciation is deducted as a business expense for Federal Income Tax purposes;
• the cost of the vehicle is expensed under Section 179 of the Internal Revenue Service Code.

The owner also acknowledges that the vehicle's eligibility for personal property tax relief depends on its primary use, and that the owner is responsible for any taxes and penalties associated with errors in the reported use. The form refers to loudoun.gov/VehiclePPT for related information.

Owners of a vehicle in Loudoun County whose primary use was reported to the Commissioner of the Revenue incorrectly use this form. The form is for a vehicle whose actual use is different from what was previously reported: personal use reported but business use in fact, or business use reported but personal use in fact.

• Changing from business to personal use: you complete the form and also provide an income tax return, as the instructions require.
• Changing from personal to business use: you complete the form and sign the certification; the form asks for an income tax return only for business-to-personal changes.

The form is signed by the vehicle owner. It does not describe any representative or power-of-attorney arrangement, so contact the Commissioner of the Revenue at 703-777-0260 or [email protected] if someone else needs to act for you.

Submit this form when you find that a vehicle's primary use was reported in error for a tax year, so that the use on record no longer matches the actual use. The form has no separate due date printed on it; you identify the affected year in the For Tax Year line.

If the vehicle is changing from business to personal use, have the income tax return for the year reported in error ready, because it must accompany the form. Staff are available Monday through Friday, 8:30 AM to 5:00 PM (closed federal holidays), and the office encourages scheduling an appointment to reduce your wait time.

You can submit the completed form in person, upload it online or mail it to the Commissioner of the Revenue (COR).

• In person: Leesburg, 1 Harrison Street SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. Staff help is available Monday through Friday, 8:30 AM to 5:00 PM, closed federal holidays; an appointment is encouraged.
• Online upload: loudoun.gov/COR-Upload. The county asks that completed forms containing sensitive personal identifying information go through the secure Document Upload Portal.
• By mail: COR/Personal Property, PO Box 8000, Leesburg, VA 20177-9804.

The county also lists web forms at loudoun.gov/COR-Forms. For help, call 703-777-0260 or email [email protected]. If you need a reasonable accommodation or language assistance, contact the office; advance notice is requested. If the vehicle is changing from business to personal use, include the income tax return. FillingPDF lets you fill out and download the PDF; submission follows the COR channels above.