You can claim a refund electronically for a vehicle that was sold, destroyed or stolen during the tax period. You can claim a credit for the tax paid on the next Form 2290 you file in the same or subsequent tax period. Alternatively, a refund of the tax paid can be claimed on Form 8849, Schedule 6, Other Claims. The refund amount will depend on when the vehicle was sold, destroyed, or stolen.
If you already paid the tax on a vehicle you used for less then 5,000 miles, you can claim a credit on the first Form 2290 you file for the next tax period.
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