An exemption, lower tax, credit or refund is not applicable for infrequent light or decreased load or not continuous use or changed purpose of use of the vehicle. This can be explained as follows, when you filed Form 2290 at a certain gross weight category, but you operated lower than the mentioned weight category in that case that vehicle will not qualify for the credit. Additionally, when you have travelled more than the mileage limit 5,000 miles (7,500 miles for agricultural vehicles) then the vehicle will not qualify for the credit.
IRS Highway Heavy Vehicle Use Tax Form 2290 claiming credit under following scenarios
- You can use credit claim for the following taxable vehicles such as stolen, destroyed or sold vehicles before June 1st and the vehicle is not used during the rest of the tax period.
- When the taxable vehicle is used 5,000 miles or less during the tax period (7,500 miles or less for agricultural vehicles)
The credit for stolen, destroyed or sold vehicles during the tax year will be prorated based on the occurrence dates. When the vehicle is stolen, destroyed or sold you should include the Vehicle Identification Number, taxable gross weight of the vehicle, and the date of theft, accident or sale of the vehicle. The credit can be claimed through the next filing Form 2290 or Form 8849 can be filed to make the claim.
For the credit of low mileage vehicles, you either qualify for it and can get the full paid amount or in other case you will not qualify for the claim and also you will never get a part of the credit. This credit type is not prorated. In case of paid tax vehicles which were used within 5,000 miles or less ( 7,500 miles or less for agricultural vehicles) the credit amount cannot be claimed till the completion of the current tax period. Though if you foresee that the vehicle will never exceed the mileage use limit during the tax period, you cannot claim the credit till the completion of the tax period, June 30th.
Note that the claimed credit must not exceed the reported tax amount on the IRS Form 2290. If there is an excess in credit it must be made via Form 8849, Claim for Refund of Excise Taxes and Schedule 6, other claims.