! — Instruction 2290 — Instructions for Form

CAUTION

Your claim for credit may be disallowed if you don’t provide all of the required information.

Figuring the credit. Figure the number of months of use and find the taxable gross weight category of the vehicle before you complete the worksheet below. To figure the number of months of use, start counting from the first day of the month in the period in which the vehicle was first used to the last day of the month in which it was destroyed, stolen, or sold. Find the number of months of use in the Partial-Period Tax Tables, later (the number of months is shown in parentheses at the top of the table next to each month).

1. For the vehicle that was destroyed, stolen, or sold, enter the tax previously reported on Form 2290, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Partial-period tax. On the Partial-Period Tax Tables, later, find where the taxable gross weight category and months of use meet and enter the tax here . . $ 3. Credit. Subtract line 2 from line 1. Enter here and on Form 2290, line 5 . . . . . . . . . . . . . . . . . . . . . $

The credit for each vehicle must be calculated separately.

Vehicle used less than the mileage use limit. If the tax has been paid for a period on a vehicle that is used 5,000 miles or less (7,500 miles or less for agricultural vehicles), the person who paid the tax may make a claim for the credit.

When to make a claim. For a vehicle that was destroyed, stolen, or sold before June 1, a credit for tax paid can be

claimed on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849.

For a vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed on the first Form 2290 filed for the next period. Likewise, a refund for tax paid can’t be claimed on Form 8849 until the end of the Form 2290 tax period. For example, if the tax was paid for the period July 1, 2025, through June 30, 2026, for a vehicle used 5,000 miles or less during the period, a credit on Form 2290 (or refund on Form 8849) can’t be claimed until after June 30, 2026.