IRS Form 8849 refund claims

tax 8849

Schedule 5 Claims - Section 4081(e) Claims :

Tax Form 8849 Schedule 3 is used to make claim for Refund of Second Tax. A person who has paid and reported a section 4081 tax to the government on taxable fuel uses Schedule 5 to claim a refund of that tax if a prior section 4081 tax on that fuel has also been paid and reported to the government.

Section 4081(e) Claims:

Section 4081(e) applies to the fuels listed in Part I.
If two taxes were paid on the fuel for which the claim is filed, then a claim for refund of the second tax may be made. Example. Janet is a taxable fuel registrant that owns 10,000 gallons of gasoline that is being transported on a vessel in the United States. On June 1, 2006, Janet sells the gasoline to Hazel, a person that is not a taxable fuel registrant. Janet is liable for tax on this sale. Janet prepares a First Taxpayer’s Report related to this sale and gives a copy of the report to Hazel.

On June 4, 2006, Hazel sells the same gallons of gasoline to Caroline, a taxable fuel registrant. Hazel also gives Caroline a copy of Janet’s First Taxpayer’s Report and a Statement of Subsequent Seller. On June 9, 2006, the gasoline is removed from a terminal at the rack. Caroline is the position holder of the gasoline at the time of the removal and thus is liable for tax on the removal. Caroline pays this tax to the government.

After Caroline has filed a return of this second tax, Caroline files Form 8849 and Schedule 5 for a refund for the second tax and includes a copy of the First Taxpayer’s Report and Statement of Subsequent Seller. In Part I of Schedule 5, Caroline enters “1,840.00” in column 1(a). In Part II, Caroline enters “1” in column (c); “06092006” in column (d); “10,000.00” in column (e); and “1,840.00” in column (f).

Claim Requirement

When you use Schedule 5 certain Claim Requirements must be met. Generally, 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.
Information to be Attached:

  • A copy of the First Taxpayer’s Report that relates to the fuel covered by each claim and
  • If the fuel covered by the claim 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.

The First Taxpayer’s Report and Statement of Subsequent Seller must contain all the information as shown in Model Certificates A and B in Appendix B of Pub. 510.


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