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