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 Non-Taxable 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;
• Form 730, Monthly Tax Return for Wagers;
• Form 11-C, Occupational Tax and Registration Return for Wagering;
• Form 2290, Heavy Highway Vehicle Use Tax Return;
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
• Rate
• Number of gallons
• Amount of refund
1. Form 8849 Schedule 1 is used for claims on Non-taxable use of Gasoline, Non-taxable use of Aviation Gasoline, Non-taxable use of undyed Diesel fuel, Non-taxable use of undyed Kerosene, Kerosene used in aviation, Non-taxable use of Alternative Fuel, Non-taxable use of a Diesel-water fuel emission, and Exported dyed fuels and Gasoline blend-stocks.
2. Form 8849 Schedule 2 is used for claims on Sales by Registered Ultimate Vendors of Undyed Diesel Fuel ,Undyed Kerosene, Kerosene for Use in Aviation, Gasoline , Aviation Gasoline.
3. Form 8849 Schedule 3 is used for claims on Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel (SAF) Mixture Credit, Alternative Fuel Credit.
4. Form 8849 Schedule 5 is used on claims for Refund of Second Tax.
5. Form 8849 Schedule 6 is used for all other claims reported in Form 2290, Form 720, Form 730, and Form 11-C.
6. Form 8849 Schedule 8 is for Registered Credit Card Issuers to claim refunds on Sales of certain Taxable fuels such as Diesel , Kerosene , Gasoline, Aviation Gasoline to state/local government or to non-profitable educational organizations.
Any taxpayer who owe a refund for the federal excise taxes paid can claim a refund by reporting IRS Form 8849 by attaching a right Schedule. Form 8849 can be submitted electronically and get IRS approved.
User is not allowed to file a claim more than once in a quarter. Select the correct Schedule and check before you submit your claims.
Refunds for an electronically filed Form 8849, with Schedule 2, 3 or 8, will be processed within 20 days of acceptance by the IRS. All other Form 8849 schedules like 1, 5 or 6, will be processed within 45 days of acceptance.