If you sold a truck before June 1 and it wasn’t used for the rest of the tax period, you can recover the tax for the remaining months — as a credit on your next Form 2290, or a refund on Form 8849 Schedule 6.
Two conditions decide whether the claim survives: the June 1 cutoff, and including the purchaser’s details. From the Instructions for Form 2290 (Rev. July 2026).
The June 1 cutoff
The vehicle must have been sold before June 1 and not used during the remainder of the period. Sell on May 28 and you have a claim. Sell on June 3 and you don’t — with only one month left in the period, the IRS doesn’t allow it.
The same cutoff applies to vehicles destroyed or stolen before June 1.
What you must submit
On a separate sheet, provide an explanation detailing the facts for each credit:
- The VIN
- The taxable gross weight category
- The date of sale
- A copy of the credit worksheet
- The name and address of the purchaser, for vehicles sold on or after July 1, 2015
The IRS warns plainly that your claim may be disallowed if you don’t provide all of the required information. Item 5 is the one people leave out — get the buyer’s details in writing at the time of sale, because tracking down a private buyer months later to complete a refund claim is its own project.
Calculating the credit
Count months of use from the first day of the month in which the vehicle was first used, to the last day of the month in which it was sold. Then:
- Enter the tax previously reported on line 4 for that vehicle
- Find the partial-period tax where the weight category and months of use intersect
- Subtract step 2 from step 1
Worked example. A category V vehicle first used in July, tax paid $550, sold in September. Months of use: July through September, so three. Partial-period tax for category V at three months is $137.50. Credit: $412.50.
Each vehicle is calculated separately.
Credit or refund?
A credit goes on line 5 of your next Form 2290 and reduces that return’s tax. The constraint: the amount claimed on line 5 can’t exceed the tax reported on line 4. Any excess must be claimed as a refund on Form 8849 with Schedule 6.
So if you sold your only truck and aren’t filing again, the refund route is the one available to you. If you’re replacing the truck and filing anyway, the credit is simpler. For sold, destroyed, or stolen vehicles, either can be claimed on the next Form 2290 filed or on Form 8849 — no waiting for the period to end.
If the vehicle was suspended when you sold it
Different situation — you paid no tax, so there’s nothing to recover. But you have an obligation to the buyer. Give them a statement showing your name, address and EIN, the VIN, the date of sale, the odometer reading at the beginning of the period, the odometer reading at sale, and their name, address and EIN.
If the vehicle later exceeds the mileage use limit — counting the miles you put on it — and you provided that statement, the new owner is liable. If you didn’t provide it, you’re liable too. That statement is worth writing.
What the buyer needs to know
If you paid the tax for the current period and the buyer’s first use is in the month of sale, their tax is prorated from the first day of the month after the sale. A copy of your stamped Schedule 1 is how they establish you paid. See buying a used truck.
Frequently asked questions
I sold in June. Anything I can do?
Not for a sale-based claim — the vehicle must be sold before June 1.
I traded it in at a dealer.
The dealer is the purchaser; get their name and address for the claim.
Can I e-file Form 8849?
Form 8849 is available for optional electronic filing through an IRS-approved 8849 Modernized e-File provider. Note that’s a separate approval list from 2290.
I have no more trucks at all.
File a final return — check the Final Return box, sign it, and send it in — and claim your refund on Form 8849.
How long do I keep the paperwork?
At least three years after the tax is due or paid. Records must show the date sold and the purchaser’s name and address anyway.
Related: Refunds and credits overview · Buying a used truck · Suspended vehicles
General information, not tax advice — we may make errors, and the IRS is the ultimate authority. Verified against the Instructions for Form 2290 (Rev. July 2026). See our disclaimer and editorial standards.
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