E-file Form 8849 Schedule 6 to claim a Refund of Excise Taxes

Sold / Destroyed / Stolen vehicle Credit / Transferred Vehicle Credit

Vehicles sold / destroyed / stolen before June 1st of any period between (July 1st – June 30th) and which is not used during the period, can be claimed with the Form 8849. 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.
• The taxable gross weight category.
• Computation of the refund amount (see the Instructions for Form 2290, line 5, for reference).
• If the vehicle was sold on or after July 1st of the tax period, you must include the name and address of the purchaser of the vehicle.

Low Mileage Vehicle Limit

If the taxed vehicle, which paid the tax on Form 2290, did not exceed 5,000 miles or less on the public highways (7 ,500 miles or less for agricultural vehicles) during the tax period of July 1st through June 30th are eligible for a claim. This mileage limit is the total mileage of the vehicle, which is driven during the tax period, regardless of the number of owners or drivers of the vehicle. All claims must be filed after the tax period has ended.

• Vehicle Identification Number (VIN)
• Month first used and Year
• The taxable gross weight category.

Limitations of the Form 8849 Refund Claims

• A person can claim 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 a 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 of the date the 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.

Important Notes About Form 2290 Claims

• The claimed credit should not exceed the tax amount that is reported on Form 2290. If it happens, the excess credit needs to be claimed using Form 8849, claim for refund of excise taxes and schedule 6, and other claims in order to claim the overpayment due to the error in previously reported Form 2290 tax liability.
• Credit, lower tax, refund, or exemption is not permitted for a decreased load or occasional light, discontinued, or changed use of the taxable vehicle.
• You cannot claim the credit until the end of the tax period for the vehicles for which the taxes are paid and used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
• Even when you know that you will not exceed the 5,000 mile mileage limit during the tax year, you cannot claim the credit until the end of the tax period, June 30th.

You need to place the claim within 3 years of filing the actual tax return to which the claim relates or 2 years from the tax reported and paid, whichever is later. To apply for credit, complete Form 2290, include the required information, and file your tax return. In order to apply for a refund, you need to complete Form 8849 along with Schedule 6(Form 8849) following the given instructions. You can call our customer support team for any guidance, and we can walk you through the filing process.