You can claim a credit for tax paid on a vehicle that was either:
- Sold
- Destroyed (so damaged by accident or other casualty it is not economical to rebuild it)
or stolen before June 1 and not used during the remainder of the period, or
- Used during the prior period 5,000 miles or less (7,500 miles or less for agricultural vehicles)
A credit, lower tax, exemption, or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.
The amount claimed cannot exceed the tax reported. Any excess credit must be claimed as a refund using Form 8849, Claim for Refund of Excise Taxes,
and Schedule 6 (Form 8849), Other Claims. Also use Schedule 6 (Form 8849) to make a claim for an overpayment due to a mistake in
tax liability previously reported on Form 2290. See When to make a claim below.
For a vehicle that was destroyed, stolen, or sold before June 1, a credit for tax paid can be claimed on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849.
For a vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed on the first Form 2290 filed for the next period.
Likewise, a refund for tax paid cannot be claimed on Form 8849 until the end of the Form 2290 tax period.
For example, if the tax was paid for the period July 1, 2022, through June 30, 2023, for a vehicle used 5,000 miles or less during the period,
a credit on Form 2290 (or refund on Form 8849) cannot be claimed until after June 30, 2023.