How to Claim an HVUT Credit for a Sold Truck

When you sell a truck you have already paid the full year Heavy Vehicle Use Tax on, reported on Form 2290, the Heavy Highway Vehicle Use Tax Return, you can recover the tax for the months left in the period. You claim it on Form 8849, Schedule 6, or take it as a credit on your next Form 2290.

Steps to claim for a sold truck

1. Gather the sale details: the VIN, the date of sale, and the buyer's name and address.
2. Decide between a refund (Form 8849, Schedule 6) or a credit applied to your next Form 2290.
3. Start the claim in Consulics, entering the vehicle and sale information.
4. Submit the claim; a refund is paid by the IRS, while a credit reduces your next return's tax.

How much you get back

The amount reflects the months remaining in the tax period after the sale, not the whole year. Keep your sale paperwork with the claim in case the IRS asks for proof. The rules for credits and refunds on sold vehicles come from the IRS Instructions for Form 2290 (irs.gov/instructions/i2290).