Form 8849 (Sch. 6)(Instructions)

Instructions for Schedule 6
(Form 8849)

Department of the Treasury
Internal Revenue Service

(Rev. July 2015)

For use with Schedule 6 (Form 8849) (Rev. August 2013)
Other Claims
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

6. For CRNs 396, 304, and 305, include the number of
taxable tires for each CRN included in the claim.
Tax

CRN

Ozone-depleting chemicals

398

Truck, trailer, and semitrailer chassis and bodies, and tractors

383

Passenger vehicles (luxury tax)

392

Taxable tires other than biasply or super single tires

396

Taxable tires, biasply or super single tires

304

Taxable tires, super single tires designed for steering

305

Gas guzzler automobiles

340

Vaccines

397

General Instructions

Taxable medical devices

438

Sport fishing equipment

341

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.

Fishing rods and fishing poles

308

Fishing tackle boxes

387

Electric outboard motors

342

Bows, quivers, broadheads, and points

344

Arrow shafts

389

For the latest information about developments related to
Schedule 6 (Form 8849) and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/form8849.

What's New
For dispositions of vehicles on or after July 1, 2015, Treasury
Decision 9698 changed the information to be submitted for credit
or refund claims for vehicles sold. See Form 2290, CRN 365,
later.

Do not use Schedule 6 to make adjustments to liability
reported on Forms 720 filed for prior quarters. Instead,
CAUTION
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, Claim for Refund
of Excise Taxes. If you attach additional sheets, write your name
and taxpayer identification number on each sheet.

Specific Instructions
Form 720

A claim relating to the taxes listed in the Tax and CRN chart
below may be made. See Pub. 510, Excise Taxes, 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.
May 11, 2015

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 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.
Claimant must be registered by the IRS and must enter their
registration number on the statement.
In addition to items 1–5 above, claimant must attach a
statement certifying that:
Claimant produced a diesel-water fuel emulsion containing at
least 14% water;
The emulsion additive is registered by a U.S. manufacturer
with the Environmental Protection Agency under Clean Air Act,
section 211;
Claimant used undyed diesel fuel taxed at $.244 to produce
the diesel-water fuel emulsion; and
Claimant sold or used the diesel-water fuel emulsion in its
trade or business.

Cat. No. 64015P

Form 2290, CRN 365

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,
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.

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. 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.
The claim is made by the person in whose name the vehicle is
registered at the time it was sold, destroyed, or stolen. 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. The taxable gross weight category.
3. Whether the vehicle was sold, destroyed, or stolen.
4. The date of the sale, destruction, or theft.
5. Computation of the refund amount (see the Instructions
for Form 2290, line 5, for reference).
6. If the vehicle was sold on or after July 1, 2015, the name
and address of the purchaser of the vehicle.

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. The claim is made by the person
that paid the tax to the government. 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.

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. The claim is made by the person that
paid the tax to the government.

Form 730, CRN 368

Form 11-C, CRN 367

A claim for refund may be made for an overpayment of tax. 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. The
claim is made by the person that paid the tax to the government.

The claim is not allowed unless a statement of the facts is
attached that includes the following information.

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Instructions for Schedule 6 (Form 8849)