Credit Vehicles

IRS Form 2290, Highway Heavy Vehicle Use Tax allows claiming credit for the following

1. You can take credit for the vehicles if it was stolen, destroyed or sold before June 1 and not used during the remainder of the period, or
2. Used during the prior period 5,000 miles or less (7,500 miles or less for agricultural vehicles).

A credit, lower tax, exemption, or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.