Sold, Destroyed, or Stolen Truck: Claiming Your HVUT Money Back

You paid a full year of Heavy Vehicle Use Tax in August; in November the truck is sold. Those unused months aren't lost — the IRS prorates the tax for vehicles sold, destroyed, or stolen during the period, and gives you two ways to recover the difference.

Route 1: Form 8849, Schedule 6

This is the direct refund claim. You report the vehicle, the event (sale, destruction, theft), and the date; the refundable amount is the tax for the full months remaining in the period after the event. The IRS processes the claim and sends the refund — no waiting for your next 2290.

Route 2: a credit on your next Form 2290

If you'll be filing another 2290 anyway — say, for a replacement truck — you can take the same amount as a credit against the new tax instead of filing a separate refund claim. Same math, less paperwork, but your money arrives as a discount rather than a check.

The low-mileage refund is different

A vehicle that stayed at or under 5,000 miles (7,500 agricultural) for the whole period also qualifies for a refund of the tax paid — but that claim can only be made after the tax period ends on June 30. Mid-year sale credits can be claimed right away; mileage refunds wait for the period to close.

Keep the paper trail

• Bill of sale with the buyer's name and the exact date of sale.
• Insurance or police reports for destroyed or stolen vehicles.
• Odometer records supporting any low-mileage claim.