IRS FORM 8849
CLAIMING A REFUND OF THE 2290 HEAVY VEHICLE USE TAX
Eligibility:
1. For vehicles sold, stolen, or destroyed after payment of taxes has been claimed on Form 2290 or Refund Claim Form 8849, claimants can submit claims to claim a credit for taxes paid or claim refund of taxes paid as soon as the next Form 2290 filing occurs.
2. For vehicles driven 5,000 or fewer miles during a period (or 7,500 for agricultural vehicles), tax payments may qualify for either a credit on Form 2290 filed for the next period or refund on Form 8849.
