Form 8849 Form 8849 Claim for Refund of Excise Taxes

Form 8849, Claim for Refund of Excise Taxes (Rev. October 2006)
Purpose: This is the second circulated draft of Form 8849 (Rev. October 2006) for your
review and comments. See below for a discussion of the major changes since the first
circulation.
Note. The first circulation indicated a revision date of March 2006.
TPCC Meeting: None, but one may be arranged if requested.
Prior Circulation: The first circulation of Form 8849, dated March 9, 2006, is available
at: http://taxforms.web.irs.gov/Products/Drafts/2006/06f8849_d1.pdf
Prior Version: The February 2005 Form 8849 is available at:
http://www.irs.gov/pub/irs-pdf/f8849.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by August 11, 2006.
Michael Ecker
Tax Law Specialist
SE:W:CAR:MP:T:T:SB
NCFB C7-265 (Temporary Location)
Phone: 202-283-0196
VMS: 202-622-3144
Fax: 202-283-7008
Email: [email protected]

Major Changes
These changes are based on the Energy Tax Incentives Act of 2005 and the
Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy
for Users or "SAFETEA-LU."
•
•
•
•

Schedule 3 is re-titled Certain Fuel Mixtures and the Alternative Fuel Credit
to reflect the addition of the alternative fuel mixture credit and alternative fuel
credit as provided by IRC 6426(d) & 6426(e).
Under What’s New, we added information about the changes made to each
schedule.
Under Additional Information, we updated the explanation of Pub. 510 and
added a reference to Pub. 225.
Under Type of Use Table, we added specific information for Type of Use 13
and 14.

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8849, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 884mm (34") 3 279mm (11"), FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8849
(Rev. October 2006)

Action

Date

Signature

O.K. to print
Revised proofs
requested

Department of the Treasury—Internal Revenue Service
OMB No. 1545-1420

Claim for Refund of Excise Taxes

Print clearly. Leave a blank box between words.

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Employer identification number (EIN)

Name of claimant

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

Social security number (SSN)

City and state or province. If you have a foreign address, see page 2.

Foreign country, if applicable. Do not abbreviate.

Daytime telephone number (optional)

ZIP code

Month claimant’s income
tax year ends

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 Schedule C (Form 720), Claims, 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 (u) 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
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.

Sign
Here

Signature and title (if applicable)

Date

Type or print your name below signature.

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

Cat. No. 20027J

Form

8849

(Rev. 10-2006)

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8849, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8849 (Rev. 10-2006)

General Instructions

Page

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. Enter the information in the following order:
city, state or province, and the name of the country. Follow
the country’s practice for entering the postal code. Do not
abbreviate the country’s name.

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Section references are to the Internal Revenue Code.

What’s New

2

● Schedules 1, 2, 3, 5, and 6 have all been revised based on
the Safe, Accountable, Flexible, & Efficient Transportation
Equity Act of 2005 (SAFETA) and the Energy Policy Act of
2005.
● Schedule 1 has been revised to include claims for the
nontaxable use of a diesel-water fuel emulsion and alternative
fuels.
● Schedule 3 is re-titled Certain Fuel Mixtures and the
Alternative Fuel Credit to reflect the new claims for refund
related to renewable diesel mixtures, alternative fuel mixtures,
and the alternative fuel credit.
● Schedule 6 has been revised to remove claims for the
nontaxable use of a diesel-water fuel emulsion. These claims
are now made on Schedule 1.
New
Schedule
8, 8,
Registered
Credit
Card
Issuers,
is used
by
●
New
Schedule
Registered
Credit
Card
Issuers,
has been
developed.
Schedule
8 is used
registered
card
registered credit
card issuers
to by
claim
refundscredit
for sales
of
issuers
to claim
refunds
for sales
of certain
taxable fuel
certain tax
able fuel
to states
and local
governments
andto
states
and
nonprofit educational
organizations
fuel sold
nonprofit
educational
organizations
for fuel sold for
or used
afteror
used
after December
December
31, 2005. 31, 2005.

Taxpayer Identification Number (TIN)

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

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”.

Signature

Form 8849 must be signed by a person with authority to sign
this form for the claimant.

Where To File

● Pub. 510, Excise Taxes for 2006, has more information on
nontaxable uses, and the definitions of terms such as
ultimate vendor and blocked pump. Pub. 510 also contains
information on fuel tax credits and refunds previously in
Pub. 378.
● Pub. 225, Farmer’s Tax Guide, also includes information on
credits and refunds for the federal excise tax on fuels
applicable to farmers.
You may also call the business and specialty tax line at
1-800-829-4933 with your excise tax questions.

● For Schedules 1 and 6, mail Form 8849 to:
Internal Revenue Service
Cincinnati, OH 45999-0002
● For Schedules 2, 3, 5, and 8, mail 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 for 2006.

Purpose of Form

Including the Refund in Income

Use Schedules 1, 2, 3, 5, and 8 to claim certain fuel related
refunds such as nontaxable uses (or sales) of fuels. Form
8849 lists the schedules by number and title.
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 730, Monthly Tax Return for Wagers;
● Form 11-C, Occupational Tax and Registration Return for
Wagering; or
● 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.
● To claim amounts that you took or will take as a credit
on Schedule C (Form 720), Form 730, Form 2290, or
Form 4136, Credit for Federal Tax Paid on Fuels.

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).

Additional Information

Information for Completing Schedules 1, 2,
3, 5, and 8

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. Be sure to enter your
name and TIN on each schedule you attach. Generally, for
How To Fill In Form 8849
each claim, you must enter the:
● Period of the claim.
Name and Address
● Item number (when requested) from the Type of Use Table
Print the information in the spaces provided. Begin printing in
on page 3.
the first box on the left. Leave a blank box between each
● Rate (as needed). See the separate schedule instructions.
name and word. If there are not enough boxes, print as many
letters as there are boxes. Use hyphens for compound
● Number of gallons.
names; use one box for each hyphen.
● Amount of refund.
Caution. A refund claim for the communications excise tax on nontaxable service
cannot be made on Form 8849. See Pub. 510 for the procedures to make this claim.

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8849, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8849 (Rev. 10-2006)

Page

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 TIN on each sheet you attach.

Period of Claim

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

3
4
5
6
7
8

9
10
11
12
13
14
15
16
17

Type of Use

Types
Use
and
Generally,
claims
sales
of diesel
Type
ofof
Use
1313
and
14.14.
Generally,
claims
for for
sales
of diesel
fuel,
fuel, kerosene,
kerosene
in aviation,
gasoline,
or gasoline
kerosene,
kerosene
for usefor
in use
aviation,
gasoline,
or aviation
aviation
gasolineuse
forofthe
exclusive
usegovernment
of a state or
local
for
the exclusive
a state
or local
(and
nonprofit
governmentorganization
(and nonprofit
educational
organization
for must be
educational
for gasoline
or aviation
gasoline)
gasoline
or aviation
gasoline)
made
following
the order
below.must be made in the following
order:
1. By the registered credit card issuer if the state or local government
The registered
credit
card issuerif applicable)
if the state used
or local
(or 1.
nonprofit
educational
organization
a credit card
government
nonprofit
educational
if discussed in
and
the credit(or
card
issuer meets
the fourorganization
requirements
applicable)
a credit
card
and the credit card issuer
the
Scheduleused
8 (Form
8849)
instructions.
meets the requirements discussed in the Schedule 8 (Form
2. By the registered ultimate vendor if the ultimate purchaser did not
8849) instructions.
use a credit card and waives his or her right to make the claim and
The registered
ultimate
vendor
if make
the ultimate
purchaser
the2.
registered
credit card
issuer
cannot
the claim.
did
not
use
a
credit
card
and
waives
his
or
her
right
to make
3. By the ultimate purchaser if neither the registered credit
card
the claim.
issuer nor the registered ultimate vendor is eligible to make the claim.
3. The ultimate purchaser if neither the registered credit
card
issuer
nor the registered
ultimate
is eligible
Additional
requirements
that must
be metvendor
are discussed
in to
Pub. 510.
make the claim.
For additional requirements, see Pub. 510.

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Enter the period of the claim for each type of claim using the
MMDDYYYY format. For example, the first quarter of 2007
for a calendar-year taxpayer would be 01012007 to
03312007.

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)
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)
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)
In foreign trade
Certain helicopter and fixed-wing aircraft uses
Not applicable

In a highway vehicle owned by the United States that
is not used on a highway
Exclusive use by a nonprofit educational organization
Exclusive use by a state, political subdivision of a
state, or the District of Columbia
In an aircraft or vehicle owned by an aircraft museum
In military aircraft
For use in the production of special fuels and
alternative fuels

3

Additional Information for Schedules 1, 2,
and 3

(except for gasoline and aviation gasoline)

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.
● Sold by the registered credit card issuer.
● Used to produce alcohol fuel mixtures, biodiesel or
renewable diesel mixtures, and alternative fuel mixtures.
● 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 Type of Use 13 and 14 above), and
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.
Note. Gasoline used by the above claimants on a farm for
farming purposes (type of use 1) is an allowable use on
Line 1 of Schedule 1.

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8849, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

10
Form 8849 (Rev. 3-2006)

Page

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 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.

4

The time needed to complete and file the form and
schedules will vary depending on individual circumstances.
The estimated average times are:

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Recordkeeping

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

3
12
13
3

hr.,
hr.,
hr.,
hr.,

21 min.
54 min.
23 min.
6 min.

4 hr., 18 min.
2 hr., 9 min.
x hr., x min.

6 min.
6 min.

Preparing, copying,
assembling, and sending
the form to the IRS
24 min.
12 min.
19 min.
9 min.

6 min.
12 min.
x min.

10 min.
14 min.
x min.

Learning about
the law or the
form
28 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 write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406, Washington, DC 20224. Do
not send Form 8849 to this address. Instead, see Where To
File on page 2.