Form 8849 Instructions Page

Form 8849 is used to claim a refund of federal excise taxes paid, such as those on fuel or specific goods - trucks, credit cards, or over payment of excise taxes on fuels. Taxpayers must complete the appropriate schedules for the type of excise tax refund being requested. It allows taxpayers to request refunds for overpaid excise taxes under certain conditions.

Form 8849 is essential for ensuring the proper and timely processing of excise tax refund claims. By carefully following the guidelines, taxpayers can avoid costly mistakes and minimize the risk of delays or rejections. The IRS emphasizes the need for accuracy in completing the form to ensure a smooth refund process and compliance with tax regulations.

Form 8849 is used to claim a refund of federal excise taxes that were paid on certain goods and services under specific conditions. Below is a breakdown of the purpose of each schedule:

Schedule 1

Nontaxable Use of Fuels: This schedule allows taxpayers to claim a refund for federal excise taxes paid on fuel used for nontaxable purposes, such as in farming, off-road vehicles, or non-commercial use.

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Schedule 2

Sales by Registered Ultimate Vendors: This schedule is for registered ultimate vendors who are claiming refunds or credits for excise taxes paid on taxable fuel sold to customers for exempt purposes.

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Schedule 3

Certain Fuel Mixtures and the Alternative Fuel Credit: Used to claim refunds or credits for alternative fuels or fuel mixtures, including biodiesel and renewable diesel, that are eligible for a tax credit.

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Schedule 5

Section 4081(e) Claims: This schedule is used for claiming a refund on taxes paid on fuel that was subject to a second excise tax under IRC §4081 after an initial tax was paid.

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Schedule 6

Other Claims: This schedule is for refund claims that do not fit into other categories, such as excise taxes paid under Forms 720, 2290, or 730, or for specific types of credit.

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Schedule 8

Registered Credit Card Issuers: This schedule is for registered credit card issuers claiming refunds for excise tax paid on fuel sales to eligible state or local government organizations and educational institutions.

Form 8849 allows individuals and businesses to claim refunds for overpaid federal excise taxes on certain goods and services. The eligibility to claim each schedule depends on the taxpayer's specific situation:

Schedule 1

Nontaxable Use of Fuels: Eligible taxpayers include those who use fuel for exempt purposes, such as farming, off-road vehicles, or non-commercial use. Individuals or businesses that use fuel for these purposes and have paid federal excise tax on it are eligible to claim a refund.

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Schedule 2

Sales by Registered Ultimate Vendors: Registered ultimate vendors can claim a refund if they have sold taxable fuel for exempt purposes (e.g., for off-road use or to government entities) and paid excise tax on the fuel. Only vendors registered with the IRS can claim this refund.

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Schedule 3

Certain Fuel Mixtures and the Alternative Fuel Credit: Businesses or individuals who blend alternative fuels (such as biodiesel) or use certain fuel mixtures in their operations are eligible to claim a refund for excise tax credits. This applies to those who produce or use eligible fuel mixtures.

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Schedule 5

Section 4081(e) Claims: Taxpayers who have paid a second excise tax on fuel that was already taxed under IRC §4081 are eligible to claim a refund for the second tax. This applies primarily to those involved in the wholesale distribution of fuel.

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Schedule 6

Other Claims: Any taxpayer who has paid federal excise taxes under forms like 720, 2290, or 730, and who is entitled to a refund for reasons not covered by other schedules, can claim a refund using this schedule. This is a general category for other refund claims.

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Schedule 8

Registered Credit Card Issuers: Credit card issuers who are registered with the IRS can claim a refund for excise taxes paid on fuel sales made to state or local governments, or qualified nonprofit organizations and educational institutions.

Form 8849 can be filed using two methods: Manual Filing and Online Filing.

Example: If you are filing Form 8849 Schedule 2, download the latest Schedule 2 form. Complete both forms carefully and mail them to the correct IRS mailing address mentioned in the official instructions for Form 8849.

Select an IRS-authorized 8849 e-filing portal like QuickFile720 for your Form 8849 claims. Create your account, choose the required schedule, enter your claim details, and complete the filing process by paying the processing fee. Your Form 8849 and selected schedule will be electronically submitted to the IRS with built-in validation for better accuracy.

The PCORI fee is filed using IRS Form 720. For many employers, this is the only reason they file this form during the year.

For Schedule 1

The claim must be filed during the first quarter following the last quarter included in the claim. Only one claim may be filed for a quarter.

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For Schedule 2

The claim must be filed by the last day of the first quarter following the earliest quarter of the claimant's income tax year included in the claim.

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For Schedule 3

The claim must be filed by the last day of the first calendar quarter following the earliest quarter of the claimant's income tax year included in the claim.

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For Schedule 5

The claim must be filed within 3 years from the time the return for the second tax was filed or 2 years from the time the second tax was paid to the government, whichever is later.

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For Schedule 6

A claim must be filed within 3 years after the filing of the return to which the claim relates, or 2 years after the tax reported on that return was paid, whichever is later.

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For Schedule 8

The claim must be filed by the last day of the first calendar quarter following the earliest quarter of the claimant’s income tax year included in the claim.

In short, Schedules 1, 2, 3, and 8 claims must be filed by the end of the first calendar quarter following the applicable claim period and Schedules 5 and 6 claims must be filed within 3 years of the return filing date or 2 years from the tax payment date, whichever is later.

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