Claim for Refund of Excise Taxes

  • Get instant acceptance from IRS using our E-File Services
  • Support along the way
FAQ
Quick Search:
Search by Keyword(s) :
Search by Glossary :
A B C D E F G H I J ...
General FAQ
  • Can I file my return without registering with the site?
For filing your return you need to register with us
  • How long does it take to file my return?
Spend just a few minutes and share information with us to file your return.
  • Can I save my tax return and come back after a while to file my return?
Yes,you can come back and file your return.
  • Can I keep multiple businesses with single user registration?
Yes,you can have multiple businesses with single registration.
  • How do I get my forgotten User ID / Password?
Click on the ‘Forgot User ID / Password’ link. We will send the details to your email ID.
  • Do I need to print before filing electronically?
You can print if you choose Paper filing of your Tax. Also, you can print for your recordkeeping before or after you e-file.
  • Can I assign a third party designee to do my business?
Yes, you can authorize a third party designee to exchange information with the IRS.
  • What should I do if do not have an EIN?
Generally, a business needs an EIN (Employer Identification Number). If you do not have an EIN, you can apply for one online.
  • Which delivery services need to be used?
To meet timely mail filing/paying, you can use DHL Express, Federal Express or United Parcel Service
  • What is EIN?
An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. Employer Identification Number is a 9 digit number assigned by IRS to the filers
  • What is meant by E-File?
E-Filing is transmitting Business Tax Returns to the IRS through the internet. Electronic filing is the safest, most secure and private way to send your tax return to the IRS. Once you E-file your return, you will receive an electronic acknowledgement that the IRS has accepted your return for processing.
  • What is meant by EFTPS?
Electronic Federal Tax Payment System – This is a free service provided by the U.S. Department of the Treasury, EFTPS allows all federal tax payments to be made electronically. Electronic payment method is convenient, safe and secure for paying taxes or user fees. Taxpayers can authorize an electronic fund withdrawal, use a credit card or enroll in the U.S. Treasury’s Electronic Federal Tax Payment System (EFTPS).
  • What is meant by an Electronic Return Originator (ERO)?
ERO is an authorized IRS e-file Provider that originates the electronic submission of a tax return to the IRS. EROs may include Certified Public Accountants (CPAs), tax attorneys, IRS-enrolled agents, and tax preparation businesses. Only EROs can prepare tax returns and then transmit them electronically.
  • How to file the Tax?
There are two ways by which you can file your return: E- Filing is transmitting Business Tax Returns to the IRS through the Internet. Paper Filing is sending the Business Tax Returns to the IRS through the mail.
Form 8849
  • What is Form 8849 for?
Form 8849 is for the claim for refund of excise taxes.
  • Can Form 8849 be used to make adjustments to liability or to claim any amounts that were or will be claimed on other forms?
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.
  • What is the purpose of the form 8849?
Schedules 1,2,3,5 and 8 are used to claim certain fuel related refunds such as nontaxable use or sales of fuels. Schedule 6 is used to make claims on taxes reported on Form 720- Quarterly Federal Excise Tax Return, Form 730- Monthly Tax Return for Wagers, Form 2290- Heavy Highway vehicle Use tax return and Form 11-C- occupational Tax and registration return for Wagering
  • Can a refund claim for the communications excise tax be made on Form 8849?
A refund claim for the communications excise tax on nontaxable service billed after February 28, 2003, and before August 1, 2006, cannot be made on Form 8849.
  • What is Taxpayer Identification Number (TIN)?
Taxpayer Identification Number (TIN) can be either your employer Identification Number (EIN) or Social Security Number (SSN).
  • Where to file schedule 1 and 6?
For Schedules 1 and 6, mail Form 8849 to: Internal Revenue Service Cincinnati, OH 45999-0002.
  • Where to file schedule 2, 3, 5 and 8?
For Schedules 2, 3, 5, and 8, mail Form 8849 to:Internal Revenue ServiceP.O. Box 312Covington, KY 41012-0312
  • What are the information required to complete the schedules?
Enter your name and TIN on each schedule you attach. Generally, for each claim, you must enter the:
  • Period of the claim.
  • Item number
  • Rate
  • Number of gallons
  • Amount of refund
  • What is an annual claim?
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.
  • What are the requirements for an annual claim?
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.
Form 8849 - Schedule 1
  • What is the Purpose of filling Form8849_Schedule1?
Schedule 1 is used to claim a refund on the use nontaxable Fuels.
  • What will be the Minimum claim amount to use Schedule 1?
The Amount claim on schedule1 must be at least$750.
  • Can we make multiple claim?
No, only one claim may be filed per quarter.
  • What if the minimum amount does not add up to $750 per quarter?
You can aggreate amounts from any quarter in the same income tax year for which no other claim has been made.
  • What is the requirement to make a claim on Form 8849_schedule1?
A claim must be filed during the first quarter following last quarter included in the claim. For example a claim for the quarters consisting of july through September and October through December must field between January 1 and March 31.
  • Where to file Form 8849 schedule1?
For schedule 1 mail completed Forms 8849 Schedule 1 to: Internal Revenue Service Cincinnati, OH 45999-0002.
Form 8849 - Schedule 2
  • Who can use Form 8849-Schedule 2?
A registered ultimate vendor of Undyed diesel fuel, Undyed kerosene, Kerosene sold for use in aviation, gasoline or aviation gasoline uses schedule2 to make a claim for refund.
  • I don't have registration number. Shall I use Form 8849 sch2?
if you don't have registration number you can't make this claim.
  • What should I do if I don't have registration number ?
Use Form 637, Application for registration to apply for one.
  • Where to file schedule 2?
For Schedules 2, mail Form 8849 to: Internal Revenue ServiceP.O. Box 312Covington, KY 41012-0312
  • Can I have some details on Registration number?
UV:Ultimate vendor that sells
  • Undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use, (or)
  • Gasoline (including aviation gasoline) to a state or local government for its exclusive use or to a nonprofit educational organization for its exclusive use.

  • UB: Ultimate vendor that sells undyed diesel or undyed kerosene for use in certain intercity and local buses.
    UP: Ultimate vendor that sells kerosene from a blocked pump.
    UA: Ultimate Vendor that Sells Kerosene for use in Aviation.
    • What is the minimum claim amount for schedule 2?
    The amount of the claim must be at least $ 200.
    • How often can I file Form 8849 Schedule 2?
    You can file this schedule more than once a quarter, as long as the period of claim is over a week and the claim amount is over $200.
    • What is the requirement to make a claim on Form 8849-schedule2?
    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 year.
    Form 8849 - Schedule 3
    • Can multiple credits be taken with respect to any gallon of fuel?
    Only one credit may be taken with respect to any gallon of alcohol, biodiesel or alternative fuel.
    • How to file schedule 3 of form 8849?
    Attach Schedule 3 to Form 8849. On the envelope write “Fuel Mixture Claim” and mail to the IRS.
    • What are the different credits that can be taken on schedule 3 of form 8849?
    The credits that can be taken on schedule 3 of form 8849 include the following:
    • Alcohol Fuel Mixture Credit
    • Biodiesel or Renewable Diesel Mixture Credit
    • Alternative Fuel Mixture Credit
    Form 8849 - Schedule 5
    • What are Schedule 5 Section 4081(e) Claims?
    Schedule 5 allows you to file a claim for a refund of Second Tax paid for the following types of fuels Gasoline Aviation gasoline Diesel fuel, Kerosene Diesel-water fuel emulsion Dyed diesel fuel kerosene and other exempt removals
    • What are other exempt removals?
    Gasoline blendstock Kerosene used for a feedstock and diesel fuel or kerosene used in Alaska Kerosene for use in aviation Kerosene for use in commercial aviation (other than foreign trade)
    • When can a claim be made?
    If two taxes were paid on the fuel for which the claim is filed, then a claim for refund on the second tax can be made.
    • Who can file a claim?
    The person who reported and paid the second tax on Form 720 on the same fuel is the “only” person eligible to make this claim.
    • What are the claim requirements?
    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. The government will take the latest of the two dates.
    • What do you need to attach to the return?
    You must enclose a copy of the “First Taxpayer’s Report” that relates to the fuel covered for each claim And If the fuel was bought from someone other than the first taxpayer, a copy of the “Statement of Subsequent Seller” that the claimant received with respect to that fuel must be attached.
    • How do I file Form 8849 Schedule 5?
    You can e-file both Form 8849 and Schedule 5 electronically to the IRS. This is the easiest and fastest way to get your refund. This also allows you to know if the information you submitted to the IRS is incorrect. If this happens we will guide you in making the corrections needed. You can also mail in your return if you would like.
    Form 8849 - Schedule 6
    • What is the purpose of the form 8849 – schedule 6?
    Schedule 6 is used to make claims on taxes reported on Form 720- Quarterly Federal Excise Tax Return, Form 730- Monthly Tax Return for Wagers, Form 2290- Heavy Highway vehicle Use tax return and Form 11-C- occupational Tax and registration return for Wagering.
    • What is the requirement to make a claim on form 8849 – schedule6?
    A claim must be filed within 3 years of the filing of the return to which the claim relates, or 2 years from when the tax reported on that return was paid, whichever is later.
    • What are the information that must be attached to complete the claim on schedules 6 for the tax reported on Form 720?
    The following information must be attached to the claim:
    • A detailed description of the claim.
    • Any additional information required by the regulations.
    • The amount of the claim. If the claim is for more than one quarter, list the claim amounts by quarter.
    • How you figured the claim amount.
    • Any other information you believe will support the claim.
    • What is the claim rate for the alternative fuel?
    The alternative fuel credit of $.50 per gallon or gasoline gallon equivalent (GGE) may be claimed on the alternative fuel.
    • What is the claim rate for the undyed diesel fuel?
    The claim rate for undyed diesel fuel taxed at $.244 and used to produce a diesel-water fuel emulsion is $.046 per gallon of diesel fuel.
    • What are the statements that must be attached for the claim on diesel-water fuel emulsion blending?
    Claimant must attach a statement certifying that:
    • The claimant produced a diesel-water fuel emulsion containing at least 14% water,
    • The emulsion additive is registered by a United States manufacturer under section 211 of the Clean Air Act with the EPA,
    • The claimant used undyed diesel fuel taxed at $.244 to produce the diesel-water fuel emulsion and
    • The claimant sold or used the diesel-water fuel emulsion in its trade or business.
    • What are the types of refund that can be claimed on schedule 6 for the tax paid on Form 2290?
    The types of refund include the following:
    • An overpayment of tax due to a mistake in tax liability previously reported on Form 2290.
    • A refund of the tax paid on Form 2290 for a vehicle that was sold, destroyed, or stolen before June 1 of any period (July 1–June 30) and subsequently not used during the period.
    • Any vehicle on which the tax was paid on Form 2290 if the vehicle was used 5,000 miles or less on public highways (7,500 or less for agricultural vehicles) during the period (July 1–June 30).
    • What are the information that must be attached to schedule 6 to make a claim for a vehicle that was sold, destroyed or stolen?
    To make a claim for a vehicle that was sold, destroyed, or stolen, the following information must be attached to Schedule 6.
    • The vehicle identification number (VIN).
    • Whether the vehicle was sold, destroyed, or stolen.
    • Date of the sale, accident, or theft.
    • Computation of the refund amount.
    • Who can make a claim for a vehicle that was sold, destroyed or stolen?
    The claim is made by the person in whose name the vehicle is registered at the time it was sold, destroyed, or stolen.
    • What are the types of refund that can be claimed on schedule 6 for the tax paid on Form 730?
    The types of refund include the following:
    • An overpayment of tax due to a mistake in tax liability previously reported on Form 730.
    • Credit for wagers laid off by you.
    • What are the information that must be attached to claim a credit for laid off wagers?
    A statement that includes:
    • The reason for the refund,
    • The month in which the tax was paid,
    • The date of payment, and
    • Whether any previous claim covering the amount involved, or any part, has been filed.
    • What credit can be claimed on schedule 6 for the tax reported on Form 11-C?
    A claim for refund may be made for an overpayment of tax due to a mistake in tax liability previously reported on Form 11-C.
    Form 8849 - Schedule 8
    • What is the Purpose of Form8849-Schedule8?
    Registered credit card issuers can make a claim for refund or payment of tax paid on certain sales of taxable fuel (Diesel fuel, Kerosene, and Gasoline) to state and local governments and certain sales of gasoline to nonprofit educational organizations.
    • What is the minimum claim amount for schedule 8?
    The amount of the claim must be at least $ 200.
    • What is the requirement to make a claim on Form 8849 schedule 8?
    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 year.
    • How to File?
    On the envelope write “Registered credit card issuer claim” and mail the completed forms to the IRS at: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312.

    Full Featured Excise Form 720 Tax Filing
    We support comprehensive forms and schedules for Tax Form 720.Go

    Support Center

    Toll free Toll Free

    1-866-245-3918


    Support by Email Support by Email support@taxexcise.com

    Tax form 2290, Get Schedule 1 stamped in Minutes
    Get Schedule 1 stamped in Minutes.Go