This is how you pay the IRS tax above — separate from Gideon's filing fee. Pick whichever is easiest for you.
Did you pay tax on a vehicle in a prior period expecting it to go over the mileage use limit, but it stayed under?
If a vehicle you reported as taxable in an earlier period was actually driven 5,000 miles or less (7,500 for agricultural), the tax was overpaid. We can apply it as a credit here (Line 5) as long as it does not exceed your total tax (Line 4); otherwise the refund must be claimed on Form 8849.