Form Schedule 6 (Form 8 Schedule 6 (Form 8 Other Claims

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I.R.S. SPECIFICATIONS

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SCHEDULE 6 (FORM 8849), PAGE 1 of 2
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FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
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Schedule 6
(Form 8849)

Other Claims
©

(Rev. March 2008)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-1420

Attach to Form 8849.

Name as shown on 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

©

Latest date

©

Tax

Amount of refund

1

CRN

$

2
3
4
5
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.

What’s New
● You can no longer claim the alternative fuel credit on this
schedule. You can now claim the credit on Schedule 3
(Form 8849).

General Instructions
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.
Replace colon with a period.
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 not use Schedule 6 to claim amounts that were
taken or will be taken as a credit on Form 2290 or Form 730.
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.
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.

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

Cat. No. 27454M

Schedule 6 (Form 8849) (Rev. 3-2008)

1
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
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 6 (Form 8849) (Rev. 3-2008)

Page

Form 720
A claim relating to the taxes listed below may be made. See
Pub. 510, Excise Taxes for 2008, 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.
3. The amount of the claim. If the claim is for more than
one quarter, list the claim amounts by quarter.
4. How you figured the claim amount.
5. Any other information you believe will support the claim.
Tax
Ozone-depleting chemicals
Truck, trailer, and semitrailer chassis and bodies,
and tractors
Passenger vehicles (luxury tax)
Taxable tires, expires after December 31, 2005
Taxable tires other than biasply or super single
tires
Taxable tires, biasply or super single tires
Taxable tires, super single tires designed for
steering
Gas guzzler automobiles
Vaccines
Sport fishing equipment
Fishing rods and fishing poles
Fishing tackle boxes
Electric outboard motors
Bows, quivers, broadheads, and points
Arrow shafts

CRN
398
383
392
366
396
304
305
340
397
341
308
387
342
344
389

2

● 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 a vehicle 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.
● 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.

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
Deleted
information.
Alternative
1. An explanation of the reason for claiming a refund.
fuel credit.
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
Diesel-water fuel emulsion blending (CRN 310). The claim
otherwise) the amount of the tax from the person that placed
rate for undyed diesel fuel taxed at $.244 (CRN 310) and
the wager on which the tax was imposed,
used to produce a diesel-water fuel emulsion is $.046 per
b. Have repaid the amount of the tax to the person that
gallon of diesel fuel (blender claims).
placed the wager, or
Claim requirements. The amount claimed must be at least
c. Have the written consent of the person that placed the
$750. This amount may be met by making a claim during any
wager to the making of the refund (the consent must be
quarter of a claimant’s income tax year or aggregating
attached to the claim).
amounts from any quarters of the claimant’s income tax year
5. If the overpayment relates to a laid-off wager accepted
for which no other claim has been made. The amount
by you, one of the above three statements must be attached
claimed for a diesel-water fuel emulsion may be combined
for both the person that placed the laid-off wager and the
with any amounts claimed on Schedule 1 to meet the $750 Deleted
person that placed the original wager.
minimum. The claim must be filed during the first quarter bullet.
Claimant. The claim is made by the person that paid the tax
following the last quarter included in the claim. Only one
Replace
to the government.
claim may be filed per quarter. Enter the earliest and latest
hyphen
Credit for wagers laid off by you. If you accept a wager
date of the claim on page 1. If the above requirements are
with ndash
and lay off all or part of the wager with a person who is liable
not met, see Annual Claims in the Form 8849 instructions.
for the tax and have paid the tax, a claim may be allowed for
In addition to items 1-5 above, claimant must attach a
the tax paid on the laid off amount. No claim is allowed
statement certifying that: (a) the claimant produced a
unless the following information is attached to Schedule 6.
diesel-water fuel emulsion containing at least 14% water, (b)
the emulsion additive is registered by a United States
1. The certificate described in Regulations section
Delete
manufacturer
with
the
Environmental
Protection
Agency
44.6419-2(d).
colon.
(EPA) under section 211 of the Clean Air Act, (c) the claimant
2. A statement that includes (a) the reason for the refund,
used undyed diesel fuel taxed at $.244 to produce the
(b) the month in which the tax was paid, (c) the date of
diesel-water fuel emulsion and (d) the claimant sold or used
payment, and (d) whether any previous claim covering the
the diesel-water fuel emulsion in its trade or business.
amount involved, or any part, has been filed.
Claimant must be registered by the IRS and must enter
Claimant. The claim is made by the person that paid the tax
their registration number on the statement.
to the government.

Form 2290, CRN 365

Form 11-C, CRN 367

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 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.

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