Refunds & Credits

How to Claim a Credit for a Destroyed or Stolen Truck

Written by the Consulics HVUT Compliance Team · Reviewed against the IRS Instructions for Form 2290

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If a truck you already paid the Heavy Vehicle Use Tax on, reported on Form 2290, the Heavy Highway Vehicle Use Tax Return, is destroyed (for example, totaled in an accident) or stolen during the period, you can recover the tax for the months it was no longer in service.

Steps to claim

Record the VIN and the date the vehicle was destroyed or stolen.
Keep supporting documentation, such as an insurance settlement or a police report.
Start a Form 8849, Schedule 6 claim in Consulics, or apply the amount as a credit on your next Form 2290.
Submit the claim and retain your records.

What "destroyed" means

For this purpose, a vehicle is destroyed when it is damaged beyond repair or otherwise made useless. As with a sale, the recovery covers the months remaining in the period after the event, not the full year. These definitions come from the IRS Instructions for Form 2290 (irs.gov/instructions/i2290).

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Last reviewed for tax year accuracy: July 30, 2026Category: Refunds & Credits

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This page is general information, not tax, legal, or financial advice. Rules, rates, and procedures change over time and may not fit your situation, so confirm anything you rely on with the IRS or the relevant agency, or with a qualified professional. Consulics does not guarantee this information is complete or current.