Form 2290 Credit Vehicles
IRS Form 2290, Highway Heavy Vehicle
Use Tax claiming credit for the following scenarios:
1. You can take credit for the vehicles if it was stolen, destroyed or sold before June 1 and not used during the remainder of the period, or
2. Used during the prior period 5,000 miles or less (7,500 miles or less for agricultural vehicles).
A credit, lower tax, exemption, or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.
1. You can take credit for the vehicles if it was stolen, destroyed or sold before June 1 and not used during the remainder of the period, or
2. Used during the prior period 5,000 miles or less (7,500 miles or less for agricultural vehicles).
A credit, lower tax, exemption, or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.
