Federal Free Printable Form 8849 (Schedule 5) (Rev. January 2006) for 2017 Federal Section 4081(e) Claims

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Section 4081(e) Claims
Form 8849 (Schedule 5) (Rev. January 2006)

Schedule 5 (Form 8849) Section 4081(e) Claims (Rev. January 2006) 䊳 OMB No. 1545-1420 Attach to Form 8849. Do not file with any other schedule. Department of the Treasury Internal Revenue Service Name as shown on Form 8849 EIN Total refund (see instructions) $ Claimant’s registration number 䊳 Part I Claim for Refund of Second Tax. Caution. Claims are made on Schedule 5 by the person that has filed Form 720 reporting and paying the tax claimed. Type of fuel (a) (b) Amount of refund $ Gasoline Aviation gasoline Diesel fuel Kerosene Diesel-water fuel emulsion Dyed diesel fuel, dyed kerosene, and other exempt removals Kerosene for use in aviation Kerosene for use in commercial aviation (other than foreign trade) Part II Supporting Information Required. See instructions. If more space is needed, attach separate sheets. 1 2 3 4 5 6 7 8 CRN 362 324 360 346 309 303 369 355 Claimant certifies that the amount of the second tax has not been included in the price of the fuel, and has not been collected from the purchaser. Claimant has attached a copy of the First Taxpayer’s Report, and if applicable, a copy of the Statement of Subsequent Seller. (c) Type of fuel Enter line number from Part I. (d) Date second tax liability incurred Use MMDDYYYY format. (e) Gallons of fuel claimed (f) Amount of second tax paid $ For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27453B Schedule 5 (Form 8849) (Rev. 1-2006) Schedule 5 (Form 8849) (Rev. 1-2006) Page Instructions Claim Requirement Section references are to the Internal Revenue Code. Generally, the claim must be filed within 3 years from the time the return for the second tax was filed or 2 years from the time the second tax was paid to the government, whichever is later. What’s New ● Line 5 is used for section 4081(e) claims for a diesel-water fuel emulsion, effective after December 31, 2005. ● Line 6 is used for section 4081(e) claims for dyed diesel fuel, dyed kerosene, and other exempt removals, effective after September 30, 2005. See Line 6 below for the fuels applicable on line 6. ● Claims relating to kerosene for use in aviation are completely revised, effective after September 30, 2005. Aviation-grade kerosene has been deleted from line 5. Lines 7 and 8 have been added for kerosene for use in aviation. For section 4081(e) claims related to aviation-grade kerosene before October 1, 2005, use the February 2005 revision of Schedule 5 (Form 8849). Purpose of Schedule A person who has paid and reported a section 4081 tax to the government on taxable fuel uses Schedule 5 to claim a refund of that tax if a prior section 4081 tax on that fuel has also been paid and reported to the government. Section 4081(e) Claims Section 4081(e) applies to the fuels listed in Part I. If two taxes were paid on the fuel for which the claim is filed, then a claim for refund of the second tax may be made. Example. Janet is a taxable fuel registrant that owns 10,000 gallons of gasoline that is being transported on a vessel in the United States. On June 1, 2006, Janet sells the gasoline to Hazel, a person that is not a taxable fuel registrant. Janet is liable for tax on this sale. Janet prepares a First Taxpayer’s Report related to this sale and gives a copy of the report to Hazel. On June 4, 2006, Hazel sells the same gallons of gasoline to Caroline, a taxable fuel registrant. Hazel also gives Caroline a copy of Janet’s First Taxpayer’s Report and a Statement of Subsequent Seller. On June 9, 2006, the gasoline is removed from a terminal at the rack. Caroline is the position holder of the gasoline at the time of the removal and thus is liable for tax on the removal. Caroline pays this tax to the government. After Caroline has filed a return of this second tax, Caroline files Form 8849 and Schedule 5 for a refund for the second tax and includes a copy of the First Taxpayer’s Report and Statement of Subsequent Seller. In Part I of Schedule 5, Caroline enters “1,840.00” in column 1(a). In Part II, Caroline enters “1” in column (c); “06092006” in column (d); “10,000.00” in column (e); and “1,840.00” in column (f). Claimant The person who reported on Form 720 and paid the second tax to the government on the same fuel is the only person eligible to make this claim. 2 Total Refund Add all amounts in column (a) and enter the result in the total refund box at the top of the Schedule. Part I For each type of fuel, enter the total of all amounts from column (f), Part II. Line 6. Section 4081(e) claims can be made on line 6 for the tax on the following fuels: dyed diesel fuel, dyed kerosene, and other exempt removals (gasoline blendstocks, kerosene used for a feedstock, and diesel fuel or kerosene used in Alaska). The person that has reported a section 4081 tax on Form 720 and paid that tax to the government, if a prior section 4081 tax on the fuel has also been paid and reported to the government, makes the claim. Line 7. Section 4081(e) claims can be made for kerosene for use in aviation by a person that has reported a section 4081 tax on Form 720 (IRS No. 69) and paid that tax to the government if a prior section 4081 tax on the kerosene has also been paid and reported to the government. Line 8. Section 4081(e) claims can be made for kerosene for use in commercial aviation (other than foreign trade) by a person that has reported a section 4081 tax on Form 720 (IRS No. 77) and paid that tax to the government if a prior section 4081 tax on the kerosene has also been paid and reported to the government. Part II For each payment of a second tax, complete all the information required. Information to be Attached 1. A copy of the First Taxpayer’s Report that relates to the fuel covered by each claim and 2. If the fuel covered by the claim was bought from someone other than the first taxpayer, a copy of the Statement of Subsequent Seller that the claimant received with respect to that fuel. The First Taxpayer’s Report and Statement of Subsequent Seller must contain all the information as shown in Model Certificates A and B in Appendix B of Pub. 510. How To File Attach Schedule 5 to Form 8849. On the envelope write “Section 4081(e) Claim” and mail to the IRS at the address under Where To File in the Form 8849 instructions.
Extracted from PDF file 2016-federal-8849-schedule-5.pdf, last modified December 2008

More about the Federal 8849 (Schedule 5) Corporate Income Tax TY 2016

We last updated the Section 4081(e) Claims in May 2017, so this is the latest version of 8849 (Schedule 5), fully updated for tax year 2016. You can download or print current or past-year PDFs of 8849 (Schedule 5) directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 8849 (Schedule 5) from the Internal Revenue Service in May 2017.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 8849 (Schedule 5)

We have a total of four past-year versions of 8849 (Schedule 5) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 8849 (Schedule 5)

Form 8849 (Schedule 5) (Rev. January 2006)

Section 4081(e) Claims 2015 8849 (Schedule 5)

Form 8849 (Schedule 5) (Rev. January 2006)

Section 4081(e) Claims 2012 8849 (Schedule 5)

Form 8849 (Schedule 5) (Rev. January 2006)

Section 4081(e) Claims 2011 8849 (Schedule 5)

Form 8849 (Schedule 5) (Rev. January 2006)


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