What if my truck is stolen mid-year — do I get the HVUT back?
Yes. A stolen heavy vehicle qualifies for a Form 8849 Schedule 6 refund of the unused portion of the HVUT paid on the original Form 2290. The refund is prorated by the months remaining in the tax period after the theft date. You'll need a police report and any insurance write-off documentation to support the claim.
The federal heavy-vehicle use tax under 26 USC §4481 is paid annually on a tax period running July 1 through June 30. When the vehicle is stolen, sold, destroyed, or otherwise removed from service before the end of the tax period, the carrier can claim a refund of the unused portion via Form 8849 Schedule 6 (https://www.irs.gov/forms-pubs/about-form-8849).
The refund calculation is straightforward — the annual HVUT divided by 12, multiplied by the number of full months remaining in the tax period after the loss event. A truck stolen on December 15 with a $550 HVUT for the full tax period would qualify for a refund of approximately $275 (six full months remaining: January through June). The IRS does not refund partial months, so the loss-event month itself does not count toward the refund.
Documentation is required. For a stolen vehicle, the IRS expects a police report or other law-enforcement documentation establishing the theft date. For a destroyed vehicle (collision, fire), insurance write-off documentation works. For a sold vehicle, the bill of sale plus the buyer's information so the IRS can confirm the buyer files a fresh 2290 for the remainder of the tax period. The supporting documents are filed alongside Form 8849 Schedule 6.
Refund processing time is typically 6-8 weeks from filing. The refund is issued by check to the address on the carrier's IRS file. For multi-vehicle fleets with multiple loss events in a tax period, a single Form 8849 Schedule 6 can claim refunds on all affected vehicles in one submission. The Form 8849 instructions cap the refund window at three years from the original Form 2290 filing date.