Form 8849 Form 8849 Claim for Refund of Excise Taxes

8849

Claim for Refund of Excise Taxes

Form
(Rev. January 2009)

OMB No. 1545-1420

Department of the Treasury
Internal Revenue Service
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 and state or province. If you have a foreign address, see page 2.

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

Sign
Here

Signature and title (if applicable)

Date

Type or print your name below signature.

Paid
Preparer’s
Use Only

©

Preparer’s
signature
Firm’s name (or
yours if self-employed),
address, and ZIP code

Date

©

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

Check
if selfemployed

Preparer’s SSN or PTIN

EIN
Phone no. (
Cat. No. 20027J

Form

)

8849

(Rev. 1-2009)

Form 8849 (Rev. 1-2009)

Section references are to the Internal Revenue Code.

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 excise tax and reporting purposes.
QSubs and eligible single-owner disregarded entities
must pay and report excise taxes (other than IRS Nos.
31, 51, and 117), register for excise tax activities, and
claim any 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, please 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 more information on these new
regulations, 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 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;

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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 Schedule C (Form 720), Form 730, Form
2290, or Form 4136.

Additional Information
● Pub. 510, Excise Taxes, 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.
● 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.

How To Fill In Form 8849
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. 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.
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.

Form 8849 (Rev. 1-2009)

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.

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3

Period of Claim
Enter the period of the claim for each type of claim
using the MMDDYYYY format. For example, the first
quarter of 2009 for a calendar-year taxpayer would be
01012009 to 03312009.
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.

Where To File
● For Schedules 1 and 6, mail Form 8849 to:
Department of the Treasury
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.

No.
1
2

3
4
5
6
7
8

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.

Specific Instructions
Information for Completing Schedules
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 each claim, you must enter the following
information:
● 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.
● 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 TIN on each sheet you attach.

9
10
11
12
13
14
15
16

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)
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
Exclusive use by a qualified blood collector
organization
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

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.

Form 8849 (Rev. 1-2009)

For additional requirements, see Pub. 510.

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 alcohol fuel mixtures, 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
on page 3).
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 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 Line 1 of Schedule 1.
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,

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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

Learning
about the law
or the form

Form 8849

3 hr., 21 min.

24 min.

Schedule 1

20 hr., 19 min.

6 min.

Schedule
Schedule
Schedule
Schedule
Schedule

11 hr., 43 min.

2
3
5
6
8

Preparing, copying,
assembling, and
sending the form
to the IRS
28 min.
25 min.
11 min.

7 hr., 10 min.

6 min.

3 hr., 35 min.

6 min.

9 min.

2 hr., 9 min.

24 min.

27 min.

5 hr., 15 min.

13 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 write to the Internal Revenue
Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send Form
8849 to this address. Instead, see Where To File on
page 3.