Form 8849 Form 8849 Claim for Refund of Excise Taxes

Form 8849, Claim for Refund of Excise Taxes (Rev. June 2007)
Purpose: This is the first circulated draft of Form 8849 (Rev. June 2007) 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 October 2006 Form 8849 is available at:
http://www.irs.gov/pub/irs-pdf/f8849.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 July 13, 2007, to me and
email the form’s reviewer, Ron Gamble, at Ronald.W.Gamble@irs.gov.

Michael Ecker
Tax Law Specialist
SE:W:CAR:MP:T:B:P
NCFB C7-265
Phone: 202-283-0196
Fax: 202-283-7008
Email: Michael.D.Ecker@irs.gov

Major Changes
Page 2
• Under What’s New, we added information on excise e-file. The Excise Tax e-file
and Compliance (ETEC) initiative allows electronic filing of Form 8849 and its
schedules. We deleted the reference to June 25, 2007, because the software
developers won’t be ready to e-file until August 2007 (tentative). We will delay
the release of this form until e-file is ready.
Page 3
• Under Type of Use Table, we deleted 17—For use in the production of
alternative fuel. This change was made because section 6416(a)(4) changes who
the claimant is under section 6416(b)(2)(F). This change was coordinated with
CC:PSI:7.

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8849, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 884mm (34") 3 279mm (11"), FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

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

Form

8849
(Rev. June 2007)

Action

Date

Signature

O.K. to print
Revised proofs
requested

Department of the Treasury—Internal Revenue Service
OMB No. 1545-1420

Claim for Refund of Excise Taxes

Print clearly. Leave a blank box between words.

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Employer identification number (EIN)

Name of claimant

Address (number, street, room or suite no.)

Social security number (SSN)

City and state or province. If you have a foreign address, see page 2.

Foreign country, if applicable. Do not abbreviate.

Daytime telephone number (optional)

ZIP code

Month claimant’s income
tax year ends

Caution. Do not use Form 8849 to make adjustments to liability reported on Forms 720 for prior quarters or to claim any amounts
that were or will be claimed on Schedule C (Form 720), Claims, Form 4136, Credit for Federal Tax Paid on Fuels, Form 2290,
Heavy Highway Vehicle Use Tax Return, or Form 730, Monthly Tax Return for Wagers.

Schedules Attached
Check (u) the appropriate box(es) for the schedule(s) you attach to Form 8849. Only attach the schedules on which you are claiming
a refund. Schedules 2, 3, 5, and 8 cannot be filed with any other schedules on Form 8849. File each of these schedules with a
separate Form 8849.
Schedule 1

Nontaxable Use of Fuels

Schedule 2

Sales by Registered Ultimate Vendors

Schedule 3

Certain Fuel Mixtures

Schedule 5

Section 4081(e) Claims

Schedule 6

Other Claims

Schedule 8

Registered Credit Card Issuers
Under penalties of perjury, I declare (1) that I have examined this claim, including accompanying schedules and statements, and to the best
of my knowledge and belief, it is true, correct, and complete, and (2) that amounts claimed on this form have not been, and will not be, claimed
on any other form.

Sign
Here

Signature and title (if applicable)

Date

Type or print your name below signature.

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

Cat. No. 20027J

Form

8849

(Rev. 6-2007)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8849, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8849 (Rev. 6-2007)

General Instructions

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Section references are to the Internal Revenue Code.

What’s New

Electronically file
Beginning June 25, 2007, you can electronically
Form 8849, Claim for Refund of Excise Taxes, through
any electronic return originator (ERO), transmitter,
and/or intermediate service provider (ISP)
(SP) participating in
the IRS e-file program for excise taxes. For more
information on e-file, including the benefits of
electronically filing Form 8849, visit the IRS website at
www.irs.gov/efile.

Additional Information

2

● Pub. 510, Excise Taxes for 2007, has more
information on nontaxable uses, and the definitions of
terms such as ultimate vendor and blocked pump.
Pub. 510 also contains information on fuel tax credits
and refunds previously in Pub. 378.
● Pub. 225, Farmer’s Tax Guide, also includes
information on credits and refunds for the federal
excise tax on fuels applicable to farmers.
You may also call the business and specialty tax line
at 1-800-829-4933 with your excise tax questions.

Purpose of Form
Use Schedules 1, 2, 3, 5, and 8 to claim certain fuel
related refunds such as nontaxable uses (or sales) of
fuels. Form 8849 lists the schedules by number and
title.
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 730, Monthly Tax Return for Wagers;
● Form 11-C, Occupational Tax and Registration
Return for Wagering; or
● Form 2290, Heavy Highway Vehicle Use Tax Return.
Filers only need to complete and attach to Form 8849
the applicable schedules.
Do not use Form 8849:
● To make adjustments to liability reported on Forms
720 filed for prior quarters. Instead, use Form 720X.
● To claim amounts that you took or will take as a
credit on Schedule C (Form 720), Form 730, Form
2290, or Form 4136.
Caution. A refund claim for the communications excise
tax on nontaxable service billed after February 28,
2003, and before August 1, 2006, cannot be made on
Form 8849. See your income tax return for the
procedures to make this claim.

How To Fill In Form 8849
Name and Address
Print the information in the spaces provided. Begin
printing in the first box on the left. Leave a blank box
between each name and word. If there are not enough
boxes, print as many letters as there are boxes. Use
hyphens for compound names; use one box for each
hyphen.

P.O. box. If your post office does not deliver mail to
your street address and you have a P.O. box, show
your box number instead of your street address.
Foreign address. Enter the information in the following
order: city, state or province, and the name of the
country. Follow the country’s practice for entering the
postal code. Do not abbreviate the country’s name.
Taxpayer Identification Number (TIN)
Enter your employer identification number (EIN) in the
boxes provided. If you are not required to have an EIN,
enter your social security number (SSN). An incorrect
or missing number will delay processing your claim.
Month Income Tax Year Ends
Enter the month your income tax year ends. For
example, if your income tax year ends in December,
enter “12” in the boxes. If your year ends in March,
enter “03”.

Signature

Form 8849 must be signed by a person with authority
to sign this form for the claimant.

Where To File

● For Schedules 1 and 6, mail Form 8849 to:
Internal Revenue Service
Cincinnati, OH 45999-0002
● For Schedules 2, 3, 5, and 8, mail Form 8849 to:
Internal Revenue Service
P.O. Box 312
Covington, KY 41012-0312
Caution. Private delivery services designated by the
IRS cannot deliver items to P.O. boxes. You must use
the U.S. Postal Service to mail any item to an IRS P.O.
box address. For details on designated private delivery
services, see Pub. 509, Tax Calendars for 2007.

Including the Refund in Income
Include any refund of excise taxes in your gross income
if you claimed the amount of the tax as an expense
deduction that reduced your income tax liability.
Cash method. If you use the cash method and file a
claim for refund, include the refund amount in your gross
income for the tax year in which you receive the refund.
Accrual method. If you use an accrual method, include
the amount of refund in gross income for the tax year in
which you used the fuels (or sold the fuels if you are a
registered ultimate vendor or registered credit card issuer).

Information for Completing Schedules
Note. Your refund will be delayed or Form 8849 will be
returned to you if you do not follow the required
procedures or do not provide all the required
information. See the instructions for each schedule.
Complete each schedule and attach all information
requested for each claim you make. Be sure to enter
your name and TIN on each schedule you attach.
Generally, for each claim, you must enter the:

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8849, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8849 (Rev. 6-2007)

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● Period of the claim.
● Item number (when requested) from the Type of Use
Table below.
● Rate (as needed). See the separate schedule
instructions.
● Number of gallons.
● Amount of refund.
If you need more space for any line on a schedule (for
example, you have more than one type of use) prepare
a separate sheet with the same information. Include
your name and TIN on each sheet you attach.
Period of Claim
Enter the period of the claim for each type of claim
using the MMDDYYYY format. For example, the first
quarter of 2007 for a calendar-year taxpayer would be
01012007 to 03312007.
Type of Use Table
The following table lists the nontaxable uses of fuels.
You must enter the number from the table in the Type
of Use column as required on Schedules 1 and 2.
No.
1
2

3
4
5
6
7
8

9
10
11
12
13
14
15
16

Type of Use
On a farm for farming purposes
Off-highway business use (for business use other
than in a highway vehicle registered or required
to be registered for highway use) (other than use
in mobile machinery)
Export
In a boat engaged in commercial fishing
In certain intercity and local buses
In a qualified local bus
In a bus transporting students and employees of
schools (school buses)
For diesel fuel and kerosene (other than
kerosene used in aviation) used other than as a
fuel in the propulsion engine of a train or
diesel-powered highway vehicle (but not
off-highway business use)
In foreign trade
Certain helicopter and fixed-wing aircraft uses
Exclusive use by a qualified blood collector
organization
In a highway vehicle owned by the United
States that is not used on a highway
Exclusive use by a nonprofit educational
organization
Exclusive use by a state, political subdivision of
a state, or the District of Columbia
In an aircraft or vehicle owned by an aircraft
museum
In military aircraft

Type of Use 13 and 14. Generally, claims for sales of
diesel fuel, kerosene, kerosene for use in aviation,
gasoline, or aviation gasoline for the exclusive use of a
state or local government (and nonprofit educational
organization for gasoline or aviation gasoline) must be
made following the order below.

3

1. By the registered credit card issuer if the state or
local government (or nonprofit educational organization
if applicable) used a credit card and the credit card
issuer meets the requirements discussed in the
Schedule 8 (Form 8849) instructions.
2. By the registered ultimate vendor if the ultimate
purchaser did not use a credit card and the ultimate
vendor meets the requirements discussed in the
Schedule 2 (Form 8849) instructions.
3. By the ultimate purchaser if the ultimate purchaser
used a credit card and neither the registered credit
card issuer nor the registered ultimate vendor is
eligible to make the claim.
For additional requirements, see Pub. 510.

Additional Information for Schedules 1, 2,
and 3
Annual Claims
If a claim was not made for any gallons during the
income tax year on Form 8849, an annual claim may
be made. Generally, an annual claim is made on Form
4136 for the income tax year during which the fuel
was:
● Used by the ultimate purchaser;
● Sold by the registered ultimate vendor;
● Purchased with a credit card issued by a registered
credit card issuer (except for gasoline and aviation
gasoline);
● Used to produce alcohol fuel mixtures, biodiesel or
renewable diesel mixtures, and alternative fuel
mixtures; or
● Used in mobile machinery.
The following claimants must use Form 8849
(Schedule 1) for annual claims.
1. The United States.
2. A state, political subdivision of a state, or the
above).
District of Columbia (but see Type of Use 13 and 14 on
page 3).
3. Organizations exempt from income tax under
section 501(a) (provided that the organization is not
required to file Form 990-T, Exempt Organization
Business Income Tax Return, for that taxable year).
For claimants included in 1–3 above, the annual
Form 8849 for fuel used during the taxable year must
be filed within the 3 years following the close of the
taxable year. For these claimants, the taxable year is
based on the calendar year or fiscal year it regularly
uses to keep its books.
Although not an annual claim, the above claimants
should use Schedule 6 to claim the alternative fuel
credit.
Note. Gasoline used by the above claimants on a farm
for farming purposes (type of use 1) is an allowable
use on Line 1 of Schedule 1.

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8849, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8849 (Rev. 6-2007)

Page

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Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on the form and schedules
to carry out the Internal Revenue laws of the United
States. We need it to figure and collect the right
amount of tax. Subtitle F, Procedure and
Administration, of the Internal Revenue Code allows
refunds of taxes imposed under Subtitle D,
Miscellaneous Excise Taxes. The form and schedules
are used to determine the amount of the refund that is
due to you. Section 6109 requires you to provide your
taxpayer identification number (SSN or EIN). Routine
uses of tax information include giving it to the
Department of Justice for civil and criminal litigation,
and cities, states, and the District of Columbia for use
in administering their tax laws. We may also disclose
this information to other countries under a tax treaty,
to federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement agencies
and intelligence agencies to combat terrorism.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or
its instructions must be retained as long as their
contents may become material in the administration of
any Internal Revenue law. Generally, tax returns and
return information are confidential, as required by
section 6103.

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The time needed to complete and file the form and
schedules will vary depending on individual
circumstances. The estimated average times are:
Recordkeeping

Learning
about the law
or the form

Form 8849

3 hr., 21 min.

Schedule 1

12 hr., 54 min.

Schedule
Schedule
Schedule
Schedule
Schedule

13 hr., 23 min.

6 min.

3 hr., 6 min.

6 min.

9 min.

4 hr., 18 min.

6 min.

10 min.

2 hr., 9 min.

12 min.

14 min.

2
3
5
6
8

5 hr., 15 min.

28 min.

Preparing, copying,
assembling, and
sending the form
to the IRS
24 min.
12 min.
19 min.

5 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making the
form and schedules simpler, we would be happy to
hear from you. You can write to the Internal Revenue
Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
IR-6406, Washington, DC 20224. Do not send Form
8849 to this address. Instead, see Where To File on
page 2.

Printed on Recycled Paper