Form 8849 - Claim for Refund of Excise Taxes

What should I know before claiming a credit?

You should know what credits/refunds can be applied for using Form 8849. The credits/refunds that can be claimed are: repayment of taxes for vehicles that were sold/stolen/destroyed, and repayment of taxes on vehicles that did not exceed the 5,000 (7,500 for agriculture) miles on public highways during the tax period.

Sold, Destroyed, and Stolen Vehicles

If you paid the Form 2290 Heavy Vehicle Use Tax on a vehicle and it was later sold/stolen/destroyed during the tax year, you can claim a refund/credit using Form 8849. To file you will need the vehicle's VIN and the date the event occurred.

How do I handle overpaid 2290 taxes?

If you paid the HVUT last year and did not exceed the mileage use limit, you qualify for a refund. You can e-file Form 8849 to receive a refund, or apply your tax credit to the current year's Form 2290 to cover the tax amount if you think you will exceed the mileage limit this year.

How Will I Get My Refund?

You will receive your refund in the form of a check from the IRS that will come via postal mail.