Form 8849: Claiming a Refund of the 2290 Heavy Vehicle Use Tax
Use Form 8849 Schedule 6 to file for one of these types of credit from the IRS.
1. Credit for vehicles that were either sold, stolen, or destroyed
- For a vehicle that was sold, stolen, or destroyed, 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.
2. Credit for vehicles on which you have paid tax and the vehicle did not exceed the mileage use limit.
- 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 or a refund of tax paid can be claimed on Form 8849.
Make Sure You Get the Credit You Deserve
Form 8849 FAQs
What is Form 8849?
Form 8849 is used to claim a refund of excise taxes paid. Motor carriers looking to receive a refund would submit a completed Schedule 6 with Form 8849.
Who needs to file a form 8849?
Carriers may file a claim for the following reasons:
- An overpayment due to a mistake in tax liability
- A vehicle that is destroyed, stolen, or sold before June 1
- A vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the tax period
A refund claim can’t be requested until after the Form 2290 tax period ends on June 30 of each year. Claims must be filed within three years of the heavy vehicle use tax (HVUT) filing and must be submitted by the company that originally paid the tax.
What are the different 8849 schedules? Do they all apply to Form 2290?
A total of five schedules exist which relate to the Form 8849 filing; however, carriers need to submit only Schedule 6 with Form 8849 when requesting a refund based on their HVUT Form 2290 filing.
What information do you need when filing a form 8849?
Generally, the information provided on Form 8849 and Schedule 6 will be sufficient when requesting a refund. However, when making a claim for a vehicle that was sold, destroyed, or stolen, the following information must also be given:
- The vehicle identification number (VIN)
- The taxable gross weight category
- Whether the vehicle was sold, destroyed, or stolen
- The date of the sale, destruction, or theft
- Computation of the refund amount
- The name and address of the purchaser of the vehicle (if the vehicle was sold on or after July 1, 2015)
Note: Do not submit Form 8849 for a refund if you have or will claim a credit on Form 2290 for the overpaid tax.
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