Form 2290 Credit Vehicles

IRS Form 2290, Highway Heavy Vehicle Use Tax claiming credit for the following scenarios:

• 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
• 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.