Form 8849 is the form used to claim a refund or credit after you've filed and paid your Heavy Vehicle Use Tax with Form 2290. It's used to for vehicles that were lost, stolen, destroyed, or for any vehicle that the HVUT tax was paid for on Form 2290 if it was used for 5,000 miles or less on public highways (7,500 for agricultural vehicles).
While filing your Form 2290 if we see that your credit amount exceeds the amount of HVUT you owe, we will Auto Generate Form 8849 for you, so you can instantly complete the form to get your money back from the IRS as soon as possible.
There's no need to do any complicated calculations yourself because we will accurately calculate the amount of HVUT you owe and your credit amount for you. To make things quick and easy, your information will be copied from your 2290 Form so you don't have to re-enter it on your 8849 form.