! after you have filed your return, use the amounts on

CAUTION Form 2290, page 2, for the new category instead of

the Partial-Period Tax Tables.

6 Instructions for Form 2290 (Rev. 7-2025)

Line 5 Complete line 5 only if you are claiming a credit for tax paid on a vehicle that was:

• Sold before June 1 and not used during the remainder of the period,

• Destroyed (so damaged by accident or other casualty it isn’t economical to rebuild it) or stolen 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 isn’t allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.

The amount claimed on line 5 can’t exceed the tax reported on line 4. Any excess credit must be claimed as a refund using Form 8849, Claim for Refund of Excise Taxes, and Schedule 6 (Form 8849), Other Claims. Also use Schedule 6 (Form 8849) to make a claim for an overpayment due to a mistake in tax liability previously reported on Form 2290. See When to make a claim, later.

Information to be submitted. On a separate sheet of paper, provide an explanation detailing the facts for each credit.

For vehicles destroyed, stolen, or sold, include:

1. The VIN;

2. The taxable gross weight category;

3. The date of destruction, theft, or sale;

4. A copy of the worksheet under Figuring the credit below; and

5. If the vehicle was sold on or after July 1, 2015, the name and address of the purchaser of the vehicle.