If you sell a vehicle after you have filed your Form 2290
Return, you would need to file Form 8849
Schedule 6 in order to claim your credit. You would also use Form 8849 if your vehicle was stolen, destroyed or for any vehicle on which the
tax was paid on Form 2290 if the vehicle was used 5,000 miles or less on public highways (7,500 or
less for agricultural vehicles) during the tax period (July 1–June 30).
Generally you can claim for Refund of Excise Taxes using the Form 8849 and using the appropriate schedules as below:
Nontaxable Use of Fuels
Sales by Registered Ultimate Vendors
Certain Fuel Mixtures and the Alternative Fuel Credit
Section 4081(e) Claims
Other Claims including the credit claim from Form 2290
Registered Credit Card Issuers
Form 8849 Facts
- You can e-file Form 8849 with most IRS authorized e-file providers
- Use Schedules 1, 2, 3, 5, and 8 to claim certain fuel related refunds
such as nontaxable uses (or sales) of fuels.
- You are not required to claim a refund; however, if you do so you must
provide all the information requested on Form 8849 in order for your refund
to be processed properly.
- If a claim was not made for any gallons during the income tax year on Form 8849,
an annual claim may be made. Generally, an annual claim is made on Form 4136.