Federal Claim for Refund of Excise Taxes
Extracted from PDF file 2019-federal-form-8849.pdf, last modified August 2014
Claim for Refund of Excise Taxes8849 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 . . . . . . . . . . . . . . . . . . . . . . . Schedule 2 Sales by Registered Ultimate Vendors . . . . . . . . . . . . . . . . . . . . . . . Schedule 3 Certain Fuel Mixtures and the Alternative Fuel Credit . . . . . . . . . . . . . . . . . . Schedule 5 Section 4081(e) Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule 6 Other Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule 8 Registered Credit Card Issuers . . . . . . . . . . . . . . . . . . . . . . . . . Sign Here . . . . . . . . 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; 2 • 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. 3 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. Page 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. 4 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.
Form 8849 (Rev. August 2014)
More about the Federal Form 8849 Other
We last updated the Claim for Refund of Excise Taxes in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Related Federal Other Forms:
|Form Code||Form Name|
|8849 (Schedule 2)||Sales by Registered Ultimate Vendors|
|8849 (Schedule 1)||Nontaxable Use of Fuels|
|8849 (Schedule 5)||Section 4081(e) Claims|
|8849 (Schedule 6)||Other Claims|
|8849 (Schedule 3)||Certain Fuel Mixtures and the Alternative Fuel Credit|
|8849 (Schedule 8)||Registered Credit Card Issuers|
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 Form 8849 from the Internal Revenue Service in February 2020.
Historical Past-Year Versions of Federal Form 8849
We have a total of eight past-year versions of Form 8849 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8849 (Rev. August 2014)
Form 8849 (Rev. August 2014)
Form 8849 (Rev. August 2014)
Form 8849 (Rev. August 2014)
Form 8849 (Rev. August 2014)
Form 8849 (Rev. August 2014)
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