IRS Form 8849 refund claims

tax 8849

Schedule 8 Claims - Registered Credit card Issuers :

IRs Tax Form 8849 Schedule 8 can be used by registered credit card issuers to 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. The taxable fuel must have been purchased with a credit card issued to the state or local government or nonprofit educational organization by the credit card issuer making the claim. These rules apply to taxable fuel sold after December 31, 2005.

Claims may be made for the fuels and uses as listed below.

  • Sales of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
  • Sales of Kerosene for Use in Aviation
  • Sales of Gasoline
  • Sales of Aviation Gasoline

For lines 1 through 5, claimant (a) has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim, (b) has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has made arrangements that directly or indirectly provide the ultimate vendor with repayment of the tax, and (c) has obtained the required certificate from the ultimate purchaser and has no reason to believe any of the information in the certificate is false.

To make a claim, the credit card issuer must:

1. Be registered by the IRS, and
2. Meet the conditions described in the note above line 1.
If 1 and 2 above are not met, or if the taxable fuel is purchased without the use of a credit card issued by the credit card issuer to a state or local government or nonprofit educational organization, the credit card issuer cannot make the claim.

Registration Number

A registration number is must to do a Schedule 8 claim. Registration Number will be sent to you by the IRS. Registration Number has to be active and not been revoked or suspended. Without a registration number it is not possible to make a Schedule 8 claim. Use Form 637, Application for Registration (For Certain Excise Tax Activities), to apply for one.

Schedule 8 Claim has requirements that need and must be met.
  • The claim must be for taxable fuel sold during a period that is at least 1 week.
  • The amount of the claim must be at least $200. To meet this minimum, amounts from lines 1 through 5 may be combined.
  • he 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. For example, a calendar-year claimant’s claim for diesel fuel sold during September and October must be filed by December 31.

Note. If the requirements above are not met for lines 1 through 3, see Annual Claims in the Form 8849 instructions.


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