IRS Form 8849 Schedule 6 Tips

irs form 8849 schedule 6

Taxpayers can use Schedule 6 of IRS Tax Form 8849 for claims not reported on Schedules 1,2,3,5 and 8, including the refunds of the excise taxes reported on,

  • Form 720 – Quarterly Federal Excise Tax Return.
  • Form 2290 – Heavy Highway Vehicle Use Tax Return.
  • Form 730 – Monthly Tax Return for Wagers.
  • Form 11 C – Occupational Tax and Registration Return for Wagering.

A total of five schedules exist relating to Form 8849 filing. HVUT taxpayers should submit only Schedule 6 with Form 8849. Taxpayers should not use Schedule 6 to adjust the liability reported on Form 720 filed for prior quarters. Also, do not use Schedule 6 to claim amounts that were taken or will be taken as a credit on Form 2290, or Form 730. 

What is IRS Schedule 6 of Form 8849?

Schedule 6 of Form 8849 helps claim the tax refunds on the vehicles, that were stolen, sold, or destroyed. Taxpayers can use Schedule 6 to claim credits for low-mileage vehicles. Taxpayers should file Form 8849 within three years of filing the return, to which the claim relates. Or two years from when paying the taxes as per the return, whichever is later. 

Claiming credits through Form 8849:

Generally, taxpayers can file a claim within three years of filing the return. Taxpayers have to attach Schedule 6 with Form 8849 and claim a refund on the excise taxes. If you want to use additional sheets, write your name and taxpayer identification number on each sheet.

Why should you file IRS Form 8849 with Form 2290?

Truck owners who claim refunds on their annual taxes use Form 8849, Schedule 6. They can make tax refund claims on the following grounds.

  1. Overpayment of taxes, due to a mistake in tax liability on the previous 2290 Form.
  2. A pro-rata refund on tax paid on Form 2290 for vehicles sold, destroyed, or stolen before June 1, and thus were not in use during the tax period. To file claims on these grounds, the taxpayer should submit the following details to the IRS.
  • The vehicle identification number
  • The taxable gross weight category of the vehicle
  • Details if the vehicle was sold, stolen, or destroyed.
  • The actual date of sale, theft, or destruction
  • Computation of the refund amount.
  1. Any vehicle for which the tax was paid on Form 2290, and the vehicle has run less than 5,000 miles. This limit is 7,500 miles for agricultural vehicles. This tax claim for mileage refund cannot be filed until after June 30th of the tax year. 


Bottom Line:

There are two ways to file the IRS Schedule 6 and claim the HVUT tax credits. Taxpayers can either e-file Schedule 6 (Form 8849) through an IRS-approved e-filing service provider like Tax2efile. Or, they can mail Schedule 6 manually to the IRS. Filing Schedule 6 with Tax2efile is simple and hassle-free, and you will get a confirmation for filing taxes in your mail within minutes. Its customer support executives are available round the clock to help with the tax filing process.