If you happen to overpay your heavy vehicle use tax, or HVUT, when you file Form 2290, the good news is that you can file a refund. It's a relatively simple process, but one that requires careful attention to ensure you get all the reimbursement due to you. Here's how you can do it.
First, find the overpayment amount. You filed an error with your Form 2290 and either under-calculated your tax liability or made a payment larger than you owe. Gather up your receipts of payment and copies of Form 2290 and check that overpayment clearly exists by matching up any overpayment from what you have recorded as the liability and the payment.
Fill IRS Form 8849 In the case of refunds, you're supposed to initiate the refund with IRS Form 8849 that is called, "Claim for Refund of Excise Taxes." You indicate the overpayment and also make sure to give it relevant information by mentioning vehicle detail, the kind of refund involved, and a copy of its original filing which is done as Form 2290. To do so ensure that you make a tick under "Schedule 6" in overpayment HVUT refund claims.
Submit Your Claim and Wait for Processing Once you complete Form 8849, you can mail it to the IRS or e-file it if it is accepted by the IRS. However, you may have to wait a little time for the IRS to process your claim. Most refunds take about a few weeks, but it will depend on how well organized you are, keeping track of where your refund is and following up when necessary so there is no hassle with getting it.
Note: For more information, visit IRS website