Form 8849 Schedule 6 8849 Schedule 6 Other Claims

Schedule 6 (Form 8849), Other Claims (Rev. October 2006)
Purpose: This is the first circulated draft of Schedule 6 (Form 8849) for your review and
comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The January 2006 Schedule 6 (Form 8849) is available at:
http://www.irs.gov/pub/irs-pdf/f8849s6.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by August 18, 2006.
Michael Ecker
Tax Law Specialist
SE:W:CAR:MP:T:T:SB
NCFB C7-265 (Temporary Location)
Phone: 202-283-0196
VMS: 202-622-3144
Fax: 202-283-7008
Email: Michael.D.Ecker@irs.gov

Major Changes
These changes are based on the Energy Tax Incentives Act of 2005 and the
Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy
for Users or "SAFETEA-LU."
•
•

Claims for the nontaxable use of a diesel-water fuel emulsion are now made on
Schedule 1 (Form 8849).
Under Claims by State or Local Governments, we added that these claims are
applicable for gasoline (CRN 362) and aviation gasoline (CRN 324).

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 6 (FORM 8849), PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: NONE

Date

Action

Date

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Revised proofs
requested

3. The amount of the claim. If the claim is for more than one
quarter, list the claim amounts by quarter.

Schedule 6
(Form 8849)

Other Claims

Name as shown on Form 8849

OMB No. 1545-1420

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(Rev. October 2006)
Department of the Treasury
Internal Revenue Service

Attach to Form 8849.

EIN or SSN

Total refund (total of lines 1–5)

$

Enter the earliest and latest dates of the events included in this claim. Enter in MMDDYYYY format.
Earliest date

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Latest date

Tax
1
2
3
4
5

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Amount of refund

CRN

$

Use the space below for an explanation of each tax claimed.
For claims under section 6416(b)(2) relating to certain uses and resales of certain articles subject to manufacturers or retailers
taxes, claimant certifies that it sold the article at a tax-excluded price, repaid the amount of tax to the ultimate vendor, or has
obtained the written consent of the ultimate vendor to make the claim; and has the required supporting evidence.

Instructions

not use Schedule 6 to claim amounts that were taken or will be taken
as a credit on Form 2290 or Form 730.

What’s New

Claim requirements. Generally, a claim must be filed within 3 years
of the filing of the return to which the claim relates, or 2 years from
when the tax reported on that return was paid, whichever is later.

Claims for the nontaxable use of a diesel-water fuel emulsion are
now made on Schedule 1. Do not make these claims on Schedule 6.
Purpose of schedule. Use Schedule 6 for claims not reportable on
Schedules 1, 2, 3, 5, and 8, including refunds of excise taxes
reported on:
● Form 720, Quarterly Federal Excise Tax Return;
● Form 2290, Heavy Highway Vehicle Use Tax Return;
● Form 730, Monthly Tax Return for Wagers; and
● Form 11-C, Occupational Tax and Registration Return for
Wagering.
Caution: Do not use Schedule 6 to make adjustments to liability
reported on Forms 720 filed for prior quarters. Use Form 720X,
Amended Quarterly Federal Excise Tax Return. Also, do

How to file. Attach Schedule 6 to Form 8849. Mail it to the IRS at
the address under Where To File in the Form 8849 instructions. If
you attach additional sheets, write your name and taxpayer
identification number on each sheet.

Form 720
A claim relating to the taxes listed below may be made. See Pub.
510, Excise Taxes for 2006, for information on allowable claims
relating to these taxes. The following information must be attached
to the claim.
1. A detailed description of the claim.
2. Any additional information required by the regulations.

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.

Cat. No. 27454M

Schedule 6 (Form 8849) (Rev. 10-2006)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE 6 (FORM 8849), PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") x 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 6 (Form 8849) (Rev. 10-2006)

Page

4. How you figured the claim amount.
5. Any other information you believe will support the claim.
Tax
Ozone-depleting chemicals

398
xxx

Passenger vehicles (luxury tax)
Taxable tires, expires after December 31, 2005

392
366

383

Taxable tires other than biasply or super single tires

396

Taxable tires, biasply or super single tires

304

Gas guzzler automobiles
Vaccines
Sport fishing equipment
Fishing rods and fishing poles
Fishing tackle boxes

● Any vehicle on which the tax was paid on Form 2290 if the vehicle
was used 5,000 miles or less on public highways (7,500 or less for
agricultural vehicles) during the period (July 1–June 30). The mileage
limitation applies to the total mileage a vehicle is driven during a
period regardless of the number of owners of the vehicle. A claim for
this mileage refund cannot be filed until after June 30 of the period.
Claimant. The claim is made by the person that paid the tax to the
government.

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CRN

Oil spill liabilty
Truck, trailer, and semitrailer chassis and bodies,
and tractors

Taxable tires, super single tires designed for
steering

2

305
340
397
341
308
387

Electric outboard motors
Bows, quivers, broadheads, and points
Arrow components, expires after March 31, 2005

342
344
370

Arrow shafts

389

Diesel-water fuel emulsion blending (CRN 310). The claim rate for
undyed diesel fuel taxed at $.244 (CRN 310) and used to produce a
diesel-water fuel emulsion is $.046 per gallon of diesel fuel (blender
claims). The blender claimant must be registered by the IRS and
must enter their registration number on the statement described
below.
Claim requirements. The amount claimed must be at least $750.
This amount may be met by making a claim during any quarter of a
claimant’s income tax year or aggregating amounts from any
quarters of the claimant’s income tax year for which no other claim
has been made. The amount claimed for a diesel-water fuel emulsion
may be combined with any amounts claimed on Schedule 1 to meet
the $750 minimum. The claim must be filed during the first quarter
following the last quarter included in the claim. Only one claim may
be filed per quarter. Enter the earliest and latest date of the claim on
page 1. If the above requirements are not met, see Annual Claims in
the Form 8849 instructions.
In addition to items 1-5 above, claimant must attach a statement
certifying that: (a) the claimant produced a diesel-water fuel emulsion
containing at least 14% water, (b) the emulsion additive is registered
by a United States manufacturer under section 211 of the Clean Air
Act with the EPA, (c) the claimant used undyed diesel fuel taxed at
$.244 to produce the diesel-water fuel emulsion and (d) the claimant
sold or used the diesel-water fuel emulsion in its trade or business.
Claimant must be registered by the IRS and must enter their
registration number on the statement.

Form 2290, CRN 365
A claim for refund may be made for the following:
● An overpayment of tax due to a mistake in tax liability previously
reported on Form 2290.
Claimant. The claim is made by the person that paid the tax to the
government.
● A pro rata refund of the tax paid on Form 2290 for a vehicle that
was sold, destroyed, or stolen before June 1 of any period (July
1–June 30) and subsequently not used during the period. To make a
claim for avehicle that was sold, destroyed, or stolen, the following
information must be attached to Schedule 6:
1. The vehicle identification number (VIN).
2. Whether the vehicle was sold, destroyed, or stolen.
3. Date of the sale, accident, or theft.
4. Computation of the refund amount. See the line 5 instructions
for Form 2290.
Claimant. The claim is made by the person in whose name the
vehicle is registered at the time it was sold, destroyed, or stolen.

Form 730, CRN 368

A claim for refund may be made for the following:
● An overpayment of tax. The claim is not allowed unless a
statement of the facts is attached that includes the following
information.
1. An explanation of the reason for claiming a refund.
2. The date of payment and the amount of the tax.
3. Whether any previous claim covering the amount involved, or
any part, has been filed.
4. A statement that you:
a. Have not collected (whether as a separate charge or otherwise)
the amount of the tax from the person that placed the wager on
which the tax was imposed, or
b. Have repaid the amount of the tax to the person that placed the
wager, or
c. Have the written consent of the person that placed the wager to
the making of the refund (the consent must be attached to the
claim).
5. If the overpayment relates to a laid-off wager accepted by you,
one of the above three statements must be attached for both the
person that placed the laid-off wager and the person that placed the
original wager.
Claimant. The claim is made by the person that paid the tax to the
government.
● Credit for wagers laid off by you. If you accept a wager and lay off
all or part of the wager with a person who is liable for the tax and
have paid the tax, a claim may be allowed for the tax paid on the
laid off amount. No claim is allowed unless the following information
is attached to Schedule 6:
1. The certificate described in Regulations section 44.6419-2(d).
2. A statement that includes: (a) the reason for the refund, (b) the
month in which the tax was paid, (c) the date of payment, and (d)
whether any previous claim covering the amount involved, or any
part, has been filed.
Claimant. The claim is made by the person that paid the tax to the
government.

Form 11-C, CRN 367
A claim for refund may be made for overpayment of tax due to a
mistake in tax liability previously reported on Form 11-C.
Claimant. The claim is made by the person that paid the tax to the
government.

Claims by State or Local Governments (CRNs 360,
346, 369, 362, and 324)
Claims by the ultimate purchaser for diesel fuel, kerosene, or
kerosenefor use in aviation, gasoline, or aviation gasoline for the
exclusive use of a state or local government can be made on
Schedule 6. All of the following are required for the ultimate
purchaser to make the claim: (a) the tax must have been collected
by the credit card issuer; (b) the diesel fuel, kerosene, or kerosene
for use in aviation was purchased with a credit card issued to the
state or local government; and (c) the credit card issuer is not
allowed to make the claim. If the fuel is purchased by a state or local
government without the use of a credit card, only the registered
ultimate vendor may make the claim using Schedule 2. If making a
claim for diesel fuel, use CRN 360; for kerosene, use CRN 346; for
kerosene for use in aviation, use CRN 369; for gasoline, use CRN
362; for aviation gasoline, use CRN 324.
Claim requirements. See Claim requirements under diesel-water
fuel emulsion above.