Eligibility:
1. For a vehicle that was sold, stolen, or destroyed, a credit for tax paid can be claimed on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849.
2. For a vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed on the first Form 2290 filed for the next period or a refund of tax paid can be claimed on Form 8849.