HVUT Refund
IRS Form 8849 — Claim Your HVUT Refund
Sold, destroyed, or low-mileage truck? Recover your Heavy Vehicle Use Tax — pro-rated and paid back by the IRS.
6–8 wk
IRS refund timeline
100%
IRS-authorized e-file
Free
refund calculator
Quick Facts — Form 8849
- IRS Form8849 — Schedule 6
- Refund basisPro-rated by month remaining in the tax year
- Mileage limit for suspended vehicles5,000 miles (7,500 for ag vehicles)
- IRS refund timeline6–8 weeks after acceptance
- Filing methode-File (fastest) or paper mail
- Who can fileOwner of the vehicle at the time of the qualifying event
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What is it?
What Is IRS Form 8849?
IRS Form 8849 is the official form used to claim a refund of certain federal excise taxes. For truckers and motor carriers, Schedule 6 of Form 8849 is the one that matters — it covers refunds of the Heavy Vehicle Use Tax (HVUT) that was originally reported and paid on Form 2290.
If you paid HVUT at the start of the tax year and your truck was later sold, destroyed, stolen, or if it turned out to be a low-mileage vehicle (under 5,000 miles, or 7,500 for agricultural use), you are entitled to a pro-rated refund from the IRS for the months you no longer used the vehicle on public highways.
The refund is calculated on a monthly pro-rated basis. For example, if you paid HVUT for a full 12-month tax year and sold the truck in month 4, you can claim a refund for the remaining 8 months.
Important: Form 8849 Schedule 6 claims are for refunds of taxes already paid. If your truck had a VIN error on a previously filed 2290, that requires a VIN Correction on Form 2290, not Form 8849.
Eligibility
Who Qualifies for a Form 8849 Refund?
You can claim a Schedule 6 HVUT refund if your truck meets any of the following conditions during the tax year.
Vehicle Was Sold
You paid HVUT for the tax year but sold the truck before the year ended. Claim a pro-rated refund for the unused months.
Vehicle Was Destroyed, Stolen, or Totaled
If your truck was totaled in an accident, destroyed, or stolen during the tax year, you can claim back the unused portion of HVUT already paid.
Low-Mileage / Suspended Vehicle
A truck that was originally filed as taxable but never exceeded 5,000 miles (7,500 for agricultural vehicles) for that tax year qualifies for a full refund.
Exempt from Tax
Certain vehicles used exclusively for farming or non-highway purposes may qualify for a refund if tax was paid in error.
How it works
How to File Form 8849 — Step by Step
Filing through Consulics takes minutes. No paperwork, no mailing — 100% online.
Create or log in to your Consulics account
Sign up in minutes at app.consulics.com. Your business EIN and vehicle details are already saved if you've previously filed Form 2290 with us.
Select Form 8849 — Schedule 6
Choose the "Claim a Refund" option and select the qualifying reason: sold, destroyed, stolen, or low-mileage/suspended vehicle.
Enter your vehicle and refund details
Provide the VIN, first-use month from your original Form 2290, and the date of sale, destruction, or the event that triggers the refund.
Submit — IRS issues your refund
We e-file directly with the IRS. The IRS typically issues refunds within 6–8 weeks via check or direct deposit to the address on file.
Not sure of your refund amount first? Use our free Form 8849 refund calculator.
Frequently Asked Questions
What is the difference between Form 2290 and Form 8849?
Form 2290 is used to report and pay the Heavy Vehicle Use Tax (HVUT) for trucks operating on public highways. Form 8849 Schedule 6 is used to claim a refund of that tax when a qualifying event occurs — such as the truck being sold, destroyed, or driven under the mileage limit.
How is my Form 8849 refund calculated?
The refund is pro-rated by month. The IRS divides your annual HVUT by 12, then multiplies by the number of full months remaining in the tax year after the qualifying event. Use our free calculator to estimate your exact refund.
Can I file Form 8849 if the truck was sold mid-year?
Yes. If you paid HVUT for the full tax year and sold the truck partway through, you can claim a refund for the months remaining after the sale. You will need the buyer's name, address, and the date of sale.
What if my truck never exceeded 5,000 miles — can I get a refund?
Yes. Vehicles that originally filed as taxable on Form 2290 but stayed under 5,000 miles (7,500 for agricultural vehicles) for the entire tax year qualify for a full refund via Form 8849 Schedule 6.
How long does the IRS take to process a Form 8849 refund?
The IRS typically issues Form 8849 refunds within 6–8 weeks of accepting the return. Filing electronically through an IRS-authorized provider like Consulics is the fastest method.
Do I need to file a new Form 2290 for the replacement truck?
Yes. If you replace a sold or destroyed truck with a new vehicle, you must file a new Form 2290 for that replacement truck by the last day of the month following the first month it is used on public highways.
Form 8849 & HVUT Refund Resources
8849 Refund Calculator
Estimate your HVUT refund amount before you file.
Refund Eligibility Checker
Check in seconds whether your truck qualifies for a refund.
Form 8849 Schedule 6 Guide
Who files, how it works, and the deadlines that apply.
Destroyed or Stolen Truck
Claim a credit for the months a totaled or stolen truck is off the road.
Credit vs Refund
Which one applies when you overpay or take a truck off the road.
Export & Overpayment Refunds
Recover HVUT on an exported vehicle or tax that was paid twice.
Low-Mileage / Suspended
Report a truck under the mileage limit and reclaim tax paid in error.
File Form 2290
e-File your HVUT 2290 return and get your stamped Schedule 1 in minutes.
Ready to recover your money?
File Form 8849 — Get Your HVUT Refund
Create your free Consulics account and file Form 8849 in minutes. The IRS pays your refund directly.