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Schedule 6 Refund Claims for Heavy Vehicles - Claim 2290 Taxes via the Form 8849

The Form 2290, Heavy Vehicle Use Tax (HVUT) permits tax payers to attach the excise tax refund claims on their vehicles while reporting their taxes. Certain excise tax claims are to be done by using Form 8849 separately, Claim for Refund of Excise Taxes and Schedules. A claim of 2290 is made in Schedule 6 return.

Form 2290 Claims for Refund is Made for the Following :

  • Overpayment Tax Credit by mistake.
  • Sold/Destroyed/Stolen vehicle credit.
  • Low Mileage Vehicle Limit(5,000 miles or less; 7,500 or less for agricultural vehicles on public highways)

Overpayment Tax Credit by Mistake

An overpayment tax credit in tax liabilities are reported on Form 2290. The tax payer who paid the tax to the government can make this claim. Along with the form, detailed information needs to be attached for the IRS as some supporting documents for fast processing of the refund claims. For instance, if the tax payer contains the proof for multiple transactions for the same period, then it is used as the proof to the IRS. This could trigger the process to begin sooner and it can help the IRS process the refund faster.

Sold / Destroyed / Stolen vehicle Credit / Transferred Vehicle Credit

Vehicles sold / destroyed / stolen before June 1 of any period between(July 1 - June 30) and which is not used during the period,can be claimed with the Form 2290. The person in whose name the vehicle(sold, destroyed or stolen) is registered can claim this tax refund. In order to make a claim for a vehicle, which is sold, destroyed or stolen, the following details need to be attached along with the Schedule 6.

  • Vehicle Identification Number (VIN).
  • Information whether the vehicle was stolen, destroyed or stolen.
  • The date of the accident, sale or theft.

Low Mileage Vehicle Limit

If the taxed vehicle, which paid the tax on Form 2290, but ended up within 5,000 miles or less on the public highways(7 ,500 miles or less for agricultural vehicles) during the period of July 1 to July 30 can use this claim. This mileage limit is the total mileage of the vehicle, which is driven during the specified period, regardless of the number of owners or drivers of the vehicle. Note that the claim cannot be done after June 30 of the tax period.

Limitations of the Form 2290 Refund Claims

  • A person can claim the credit for the tax paid on a vehicle, which is stolen, destroyed or used within 5,000 miles or less(7,500 miles for agricultural vehicles) during the particular period.
  • The Internal Revenue Code has a limit on the time in which a person can claim a refund for the overpayment of the tax. The claim has to be filed within 3 years from the date a person filed the original tax return.If a person does not make a claim, within two years of the date, then the person may acquire a penalty.

Claims under Form 8849, Schedule 6

  • A person can claim a refund of the tax paid for the stolen, destroyed or sold the vehicle on the Form 8849, Schedule 6 and Other Claims. The claim amount depends on when the taxed vehicle was destroyed, sold or stolen.
  • A person can claim a refund of the tax paid for the vehicle that was used within 5,000 miles for which the tax is already paid. The claimer must note that the credit or the claim for this refund might not be filed until the next tax period.
  • In order to apply for a refund, the concerned person must complete the Form 8849 with Schedule 6, following the instructions of the IRS.

Claim 2290 Taxes via Tax2efile

Tax2efile offers E-filing services for the Form 8849, Schedule 6 for the Forms 720, 730, 11-C and 2290. We are planning on expanding and giving you other schedules in the future . When tax credits exceed on your Form 11-C before the tax due, our system will automatically generate the Form 8849 with offset credits from the Form 11-C. After this form is filed and submitted to the IRS, IRS will send you a letter as proof of registration and payment.

If you need any support with tax preparation and reporting while filing a Claim of Excise Tax Form 8849, contact us. We are also offer bulk pricing so you can E-file multiple Form 8849 for one low price!

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