Form Dtf-406 - Claim For Highway Use Tax (Hut) Refund Instructions
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1DTF-406 (1/13) (back)
General information
Certification
Sign and date the refund claim form and enter your official title and
Use Form DTF-406 to request a refund of the highway use tax for:
telephone number. Only the taxpayer or an authorized agent may
– a credit overpayment shown on Form MT-927, Highway Use
sign the refund claim form.
Tax (HUT) Overpayment Adjustment Notice,
If anyone other than an employee, owner, partner, or officer of the
– a duplicate payment made for a certificate of registration, and
business is paid to prepare the claim, see Paid preparer below.
– an overpayment shown on your amended Form MT-903,
Highway Use Tax Return.
Paid preparer
Your claim for refund must be filed within four years from the due
If you pay someone to prepare Form DTF-406, the paid preparer
date of the return (Form MT-903) on which the credit was accrued,
must also sign it and fill in the other blanks in the paid preparer’s
or within four years of any erroneous payment. (Note: When the
area. If someone prepares Form DTF-406 for you and does not
due date falls on a Saturday, Sunday, or legal holiday, the claim for
charge you, that person should not sign it.
refund may be filed on the next business day.)
Note to paid preparers – When signing Form DTF-406, you
Examples: A claim for refund of a credit accrued in the monthly
must enter your New York tax preparer registration identification
period ending January 31, 2012 (due February 28, 2012), must be
number (NYTPRIN) if you are required to have one. (Information
filed on or before February 29, 2016. A claim for refund of a credit
on the New York State Tax Preparer Registration Program is
accrued in the quarterly period ending March 31, 2012 (due April 30,
available on our Web site.) You must enter your federal preparer tax
2012), must be filed on or before May 2, 2016. In the case of a
identification number (PTIN) if you have one; if not, you must enter
credit accrued in the yearly period ending December 31, 2012 (due
your social security number (SSN). (PTIN information is available
January 31, 2013), a claim for refund must be filed on or before
at ) You must also enter your firm’s employer identification
January 31, 2017. In the case of an erroneous payment made
number (EIN), if applicable.
on August 17, 2012, a claim for refund must be filed on or before
August 17, 2016.
Privacy notification
The Commissioner of Taxation and Finance may collect and
Instructions
maintain personal information pursuant to the New York State Tax
Mark an X in the appropriate box(es) to indicate the reason for the
Law, including but not limited to, sections 5-a, 171, 171-a, 287,
refund.
308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and
may require disclosure of social security numbers pursuant to
Box 1 – Form MT-927, Highway Use Tax (HUT) Overpayment
42 USC 405(c)(2)(C)(i).
Adjustment Notice, if you are claiming a refund of a credit shown on
Form MT-927 that will not be used on subsequent returns. Enter the
This information will be used to determine and administer tax
amount of refund on line 2 of the Refund summary. Enclose a copy
liabilities and, when authorized by law, for certain tax offset and
of Form MT-927.
exchange of tax information programs as well as for any other lawful
purpose.
Box 2 – Certificate of Registration (C of R) and decal fees, if you
paid for and received duplicate C of R(s) and decal(s) in error.
Information concerning quarterly wages paid to employees is
Explain how you received duplicate C of R(s) in the Explanation
provided to certain state agencies for purposes of fraud prevention,
area. Enter the information about the C of R(s) in the Refund
support enforcement, evaluation of the effectiveness of certain
summary.
employment and training programs and other purposes authorized
by law.
Box 3 – If you paid the highway use tax in error. Examples are
carrier exempt, vehicle excluded, or calculation error. Explain in the
Failure to provide the required information may subject you to civil or
Explanation area and complete the Refund summary.
criminal penalties, or both, under the Tax Law.
– If you are exempt from the highway use tax, explain why you are
This information is maintained by the Manager of Document
exempt.
Management, NYS Tax Department, W A Harriman Campus,
– If your vehicle is excluded from highway use tax, describe your
Albany NY 12227; telephone (518) 457-5181.
vehicle and indicate which type of excluded vehicle it is.
– If you made any calculation errors on your return, explain them.
Need help?
3a – If you filed your amended highway use tax return
Visit our Web site at
(Form MT-903) on paper, submit a copy of your amended return
• get information and manage your taxes online
with Form DTF-406.
• check for new online services and features
3b – If you filed your amended highway use tax return using Web
File, enter the confirmation number given to you at the time of filing.
Telephone assistance
Do not send a copy of your amended return.
Miscellaneous Tax Information Center:
(518) 457-5735
Note: If you are not using Web File, you can get Form MT-903 from
the Tax Department’s Web site or by phone. See Need help?.
To order forms and publications:
(518) 457-5431
Box 4 – Other, if you believe you should receive a refund for a
Text Telephone (TTY) Hotline (for persons with
reason not related to boxes 1 through 3. Explain the reason in the
hearing and speech disabilities using a TTY): (518) 485-5082
Explanation area, complete the Refund summary, and enclose
amended tax returns.
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our
lobbies, offices, meeting rooms, and other facilities are
accessible to persons with disabilities. If you have questions
about special accommodations for persons with disabilities, call
the information center.
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