Getting your Form 2290 tax back
You can claim a credit or refund of tax you already paid when the vehicle was sold, destroyed or stolen, or when it was used 5,000 miles or less (7,500 for farm vehicles).
Sold, destroyed or stolen
The vehicle must have been sold, destroyed (too damaged to rebuild economically) or stolen before June 1 and not used during the rest of the period. Your credit is the tax you paid minus the partial-period tax for the months you used it. The months of use run from the first day of the month of first use to the last day of the month it was sold, destroyed or stolen.
Claim it as a credit on line 5 of your next Form 2290, or as a refund on Form 8849 with Schedule 6. Include the VIN, weight category, the date, the worksheet, and for sales the buyer's name and address.
Used 5,000 miles or less
If the truck stayed at or under 5,000 miles (7,500 for agricultural vehicles) for the whole period, the person who paid can claim the tax back, but only after the tax period ends: as a credit on the first Form 2290 of the next period or as a refund on Form 8849.
What does not qualify
The IRS does not allow a credit or refund for an occasional light load, a decreased load, or a changed or discontinued use of the vehicle.
Work out your amount
Use the refund calculator: it applies the same IRS tables as the credit worksheet.
Related guides
- When is Form 2290 due?
- How much is the Form 2290 tax?
- How to choose a Form 2290 e-file provider
- What you need before you file Form 2290
Source: IRS Form 2290 instructions. This is general information, not tax advice. Confirm amounts and dates on irs.gov. IRS instructions