Form 8849 is used to claim a refund of excise taxes for certain fuel-related sales and other excise tax payments. You will need to attach specific schedules, depending on the type of refund being claimed.
Form 8849 allows taxpayers to claim refunds of excise taxes paid on specific goods and services. You need to attach the appropriate schedule(s) to claim refunds for different types of excise taxes. For instance, Schedules 1, 2, 3, 5, and 8 are used for fuel-related refunds like non-taxable uses or sales of fuels.
Schedule 6 is for refunds not covered in the aforementioned schedules, including excise taxes reported on:
To submit a claim using Form 8849, complete each schedule fully and provide the required details, including:
Schedule 1: For claims on the non-taxable use or export of fuels, including gasoline, diesel, kerosene, and alternative fuels.
Schedule 2: For claims made by registered ultimate vendors on the sale of undyed fuels such as diesel, kerosene, gasoline, and aviation gasoline.
Schedule 3: For claims related to biodiesel, renewable diesel, or sustainable aviation fuel (SAF) mixture credits.
Schedule 5: For claims on the refund of the second tax on fuel.
Schedule 6: For all other claims, such as refunds on excise taxes reported on Forms 2290, 720, 730, and 11-C.
Schedule 8: For registered credit card issuers to claim refunds on sales of taxable fuels to state or local governments or nonprofit educational organizations.
Any taxpayer eligible for a refund of federal excise taxes paid can file Form 8849 with the appropriate schedule. The form can be submitted electronically for quicker processing.
You are only allowed to file one claim per quarter, so make sure you choose the correct schedule and verify your claim before submitting it.
You are only allowed to file one claim per quarter, so make sure you choose the correct schedule and verify your claim before submitting it.