Form 8849 Claim for Refund of Excise Taxes

8849

Claim for Refund of Excise Taxes

Form
(Rev. August 2014)
Department of the Treasury
Internal Revenue Service

▶ Information

OMB No. 1545-1420

about Form 8849 and its instructions is at www.irs.gov/form8849.

Print clearly. Leave a blank box between words.
Name of claimant

Employer identification number (EIN)

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

Social security number (SSN)

City or town, and state or province. If you have a foreign address, see instructions.

ZIP or foreign postal code

Foreign country, if applicable. Do not abbreviate.

Month claimant’s income tax year ends

Daytime telephone number (optional)

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 Form 720, Schedule C; 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 (✓) 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

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Schedule 2

Sales by Registered Ultimate Vendors .

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Schedule 3

Certain Fuel Mixtures and the Alternative Fuel Credit

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Schedule 5

Section 4081(e) Claims .

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Schedule 6

Other Claims

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Schedule 8

Registered Credit Card Issuers

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Sign
Here

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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. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Date

Signature and title (if applicable)
Type or print your name below signature.

Paid
Preparer
Use Only

Print/Type preparer’s name
Firm’s name

Preparer’s signature

Date

▶

PTIN

Firm’s EIN ▶
Phone no.

Firm’s address ▶

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

Check
if
self-employed

Cat. No. 20027J

Form

8849

(Rev. 8-2014)

Page

Form 8849 (Rev. 8-2014)

Section references are to the Internal Revenue Code.

Future Developments
For the latest information about developments related to
Form 8849 and its instructions or separate schedules,
such as legislation enacted after they were published, go
to www.irs.gov/form8849.

What’s New
Changes are discussed under What’s New in the
instructions for each schedule.

Reminders
• You can electronically file Form 8849 through any
electronic return originator (ERO), transmitter, and/or
intermediate service provider (ISP) participating in the
IRS e-file program for excise taxes. For more information
on e-file and its availability, visit the IRS website at
www.irs.gov/efile.
• Qualified subchapter S subsidiaries (QSubs) and
eligible single-owner disregarded entities are treated as
separate entities for certain excise tax and reporting
purposes. QSubs and eligible single-owner disregarded
entities must pay and report certain excise taxes (other
than IRS Nos. 31, 51, and 117), register for certain excise
tax activities, and claim certain refunds, credits, and
payments under the entity’s employer identification
number (EIN). These actions cannot take place under the
owner’s taxpayer identification number (TIN). Some
QSubs and disregarded entities may already have an
EIN. However, if you are unsure, call the IRS business
and specialty tax line at 1-800-829-4933.
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities
for other federal tax purposes (other than employment
taxes). Thus, taxpayers filing Form 4136, Credit for
Federal Tax Paid on Fuels, with Form 1040, Individual
Income Tax Return, can use the owner’s TIN. For specific
information, see Treasury Decision (T.D.) 9356. You can
find T.D. 9356 on page 675 of Internal Revenue Bulletin
2007-39 at www.irs.gov/pub/irs-irbs/irb07-39.pdf.

General Instructions
Purpose of Form
Use Form 8849 to claim a refund of excise taxes. Attach
Schedules 1, 2, 3, 5, and 8 to claim certain fuel related
refunds such as nontaxable uses (or sales) of fuels.
Attach 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;

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• Form 730, Monthly Tax Return for Wagers;
• Form 11-C, Occupational Tax and Registration Return
for Wagering; and
• 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,
Amended Quarterly Federal Excise Tax Return.
• To claim amounts that you took or will take as a credit
on Form 720, Schedule C; Form 730; Form 2290; or Form
4136.

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

Where To File
• For Schedules 1 and 6, send Form 8849 to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0002
• For Schedules 2, 3, 5, and 8, send 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.

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.

Page

Form 8849 (Rev. 8-2014)

Specific Instructions
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. Follow the country’s practice for
entering the postal code.

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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

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)

3
4
5
6
7

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)

8

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.”

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)

9
10
11

In foreign trade
Certain helicopter and fixed-wing aircraft uses
Exclusive use by a qualified blood collector
organization

Signature

12

In a highway vehicle owned by the United States that
is not used on a highway

13

Exclusive use by a nonprofit educational
organization

14

Exclusive use by a state, political subdivision of a
state, or the District of Columbia

15

In an aircraft or vehicle owned by an aircraft
museum

16

In military aircraft

EIN and SSN
Enter your EIN in the boxes provided. If you are not
required to have an EIN, enter your SSN. An incorrect or
missing number will delay processing your claim.

Form 8849 must be signed by a person with authority to
sign this form for the claimant.
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, generally including
the following:
• EIN (or SSN) on each attached schedule,
• 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, and
• 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 EIN (or SSN) on each sheet you attach.

Types 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.
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.

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Form 8849 (Rev. 8-2014)

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 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 District
of Columbia (but see Types of Use 13 and 14, earlier).
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 3 (Form 8849) 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 Schedule 1 (Form 8849), line 1.

Paid Preparer Use Only
A paid preparer must sign Form 8849 and provide the
information in the Paid Preparer Use Only section at the
end of the form if the preparer was paid to prepare the
form and is not an employee of the filing entity. The
preparer must give you a copy of the form in addition to
the copy to be filed with the IRS.
If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
Include your complete address. If you work for a firm, you
also must enter the firm's name and the EIN of the firm.
However, you cannot use the PTIN of the tax preparation
firm in place of your PTIN.
You can apply for a PTIN online or by filing Form W-12,
IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal. For more information about
applying for a PTIN online, visit the IRS website at
www.irs.gov/ptin.

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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 claim a refund; however, if you
do so you must provide the information requested on this
form. If you fail to provide all requested information in a
timely manner, we may be unable to process this claim. If
you provide false or fraudulent information, you may be
liable for penalties.
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.
The time needed to complete and file the form and
schedules will vary depending on individual
circumstances. The estimated average times are:
Recordkeeping

Form 8849
Schedule 1
Schedule 2
Schedule 3
Schedule 5
Schedule 6
Schedule 8

3 hr., 21 min.
20 hr., 19 min.
11 hr., 43 min.
7 hr., 10 min.
3 hr., 35 min.
2 hr., 9 min.
5 hr., 15 min.

Learning
Preparing, copying,
about the law assembling, and
or the form
sending the form
to the IRS
24 min.
6 min.
6 min.
6 min.
24 min.

28 min.
25 min.
11 min.
13 min.
9 min.
27 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 send your comments from
www.irs.gov/formspubs. Click on “More Information” and
then on “Give us feedback.” You can also write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 8849 to this address. Instead, see
Where To File, earlier.