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

Form 2290, Heavy Vehicle Use Tax (HVUT) permits the taxpayer 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
  • Vehicle Low mileage 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 taxpayer 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 taxpayer 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 soon and it can help the IRS for faster processing of the refund.

Sold / Destroyed / Stolen vehicle Credit/ Transferred Vehicle Credit

Sold/destroyed/ stolen before June 1 of any period between (July 1 - June 30) and which is not used during the period is 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.

Vehicle Low Mileage Limit

If the taxed vehicle, which paid the tax on Form 2290 but used 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. The person who paid the tax to the government can make this claim.

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 might overpay the tax actually.
  • 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 Etax8849

    Etax8849 offers E-filing services for Form 8849 Schedule 6 Forms that are Form 2290, Form 730, and Form 11-C and Form 720. With Etax8849, you can able to E-file Form 8849 for claim refund of excise taxes reported on Form 2290. If you need any support with tax preparation and reporting while filing a claim of excise tax Form 8849, contact us. We can help you 24/7. It is a very easy and smart application, when the tax credits exceed on your Form 2290 before the tax due, it will automatically generate Form 8849 with offset credits from Form 2290. We are offering bunch pricing so you can E-File Form 8849 for one low price.