IRS Form 8849 refund claims

tax 8849

Schedule 6 Claims - Other Claims :

IRS Tax Form 8849 Schedule 6 can be used for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of excise taxes reported on:

  • Form 720, Quarterly Fede
  • Form 11-C, Occupational Tax and Registration Return for Wagering; and
  • Form 2290, Heavy Highway Vehicle Use Tax Return
  • Form 730, Monthly Tax Return for Wagers;

Do not use Schedule 6 to make adjustments to liability reported on Forms 720 filed for prior quarters. Instead, use Form 720X, Amended Quarterly Federal Excise Tax Return. Also, do not use Schedule 6 to claim amounts that were taken or will be taken as a credit on Form 2290 or Form 730.

When you use Schedule 5 certain Claim Requirements must be met. Generally, 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.

Form 2290 Claims:

The taxes reported using Form 2290 can be claimed using Form 8849 Schedule 6, and they are;

  • An overpayment of tax due to a mistake in tax liability previously reported on Form 2290.
  • A pro rata 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. 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.
  • 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). The mileage limitation applies to the total mileage a vehicle is driven during a period regardless of the number of owners of the vehicle. A claim for this mileage refund cannot be filed until after June 30 of the period.
Form 720 Claims:

The tax listed below reported using Form 720 can be claimed in Form 8849 Schedule 6.

  • Truck, trailer, and semitrailer chassis and bodies, and tractors
  • Passenger vehicles (luxury tax)
  • Taxable tires other than biasply or super single tires
  • Taxable tires, biasply or super single tires
  • Taxable tires, super single tires designed for steering
  • Gas guzzler automobiles
  • Vaccines
  • Sport fishing equipment
  • Fishing rods and fishing poles
  • Fishing tackle boxes
  • Electric outboard motors
  • Bows, quivers, broadheads, and points
  • Arrow shafts

The amount claimed must be at least $750. This amount may be met by making a claim during any quarter of a claimant’s income tax year or aggregating amounts from any quarters of the claimant’s income tax year for which no other claim has been made. The amount claimed for a diesel-water fuel emulsion may be combined with any amounts claimed on Schedule 1 to meet the $750 minimum. The claim must be filed during the first quarter following the last quarter included in the claim.

Only one claim may be filed per quarter. Enter the earliest and latest date of the claim on page 1. If the above requirements are not met, see Annual Claims in the Form 8849 instructions.

Form 730 Claims:

A claim for refund may be made for overpayment of tax due to a mistake in tax liability previously reported on Form 11-C.
A claim for refund may be made for an overpayment of tax.
The claim is not allowed unless a statement of the facts is attached that includes the following information.

  • An explanation of the reason for claiming a refund.
  • The date of payment and the amount of the tax.
  • Whether any previous claim covering the amount involved, or any part, has been filed.
  • A statement that you: a. Have not collected (whether as a separate charge or otherwise) the amount of the tax from the person that placed the wager on which the tax was imposed, b. Have repaid the amount of the tax to the person that placed the wager, or c. Have the written consent of the person that placed the wager to the making of the refund (the consent must be attached to the claim).
  • If the overpayment relates to a laid-off wager accepted by you, one of the above three statements must be attached for both the person that placed the laid-off wager and the person that placed the original wager.
Form 11-C, Claims:

A claim for refund may be made for overpayment of tax due to a mistake in tax liability previously reported on Form 11-C.

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