Instructions For Form 8849 - Claim For Refund Of Excise Taxes (Page 3 of 4) in pdf

procedures or do not provide all the

4. Use in a bus while the bus is

met. AB Construction cannot file a

required information.

engaged in the transportation of

claim for the 4th quarter of its

students and employees of schools

income tax year regardless of the

Time for filing claims on line 6.—

(as defined in the last sentence of

amount of the claim. The $1,220

Claims must be filed by the last day

section 4221(d)(7)(C));

must be claimed as a credit on

of the quarter following the earliest

Form 4136.

quarter included in the claim. For

5. Use in a qualified local bus

example, claims for the period

(described in section 6427(b)(2)(D))

Line 8, Train and Intercity Bus

January 1, 1994, to January 7, 1994,

while the bus is engaged in

Use of Undyed Diesel Fuel

must be filed by June 30, 1994.

furnishing (for compensation)

To claim this refund, you must have

intracity passenger land

Line 7, Nontaxable Use of

used the undyed diesel fuel for train

transportation that is available to the

Undyed Diesel Fuel

or bus use. Each claim on this line

general public and is scheduled and

must include the following

along regular routes;

The nontaxable uses are listed

information:

below. To claim this refund, you

6. Use in a highway vehicle that is

must have used the undyed diesel

1. The name, address, telephone

not registered (and is not required to

fuel for a nontaxable use. You may

number, and TIN of the person(s)

be registered) for highway use under

file a refund claim for each of the

that sold diesel fuel to the claimant

the laws of any state or foreign

first 3 quarters of your income tax

and the dates of purchase; and

country;

year if the aggregate amount of

2. The seller’s statement that the

7. The exclusive use of a nonprofit

refund claimed for these 3 quarters

diesel fuel did not contain visible

educational organization, as defined

is at least $750. For the 4th quarter

evidence of dye.

in Regulations section 48.4221-6(b);

of your income tax year, you must

Train use.—You may file a refund

8. Use in a vehicle owned by the

claim the credit on Form 4136. If the

claim for each of the first 3 quarters

United States that is not used on a

amount of refund for any of the first

of your income tax year if the

highway;

3 quarters of your income tax year is

aggregate amount of refund claimed

9. Use in a vessel of war of the

not at least $750, carry over that

for these 3 quarters is at least $750.

United States or any foreign nation,

amount to the next quarter to

For the 4th quarter of your income

as described in Regulations section

determine the $750 minimum.

tax year, you must claim a credit on

48.4221-4(b)(5);

Each claim on this line must

Form 4136. If the amount of refund

10. Diesel fuel that is exported;

include the following information:

for any of the first 3 quarters of your

and

1. The name, address, telephone

income tax year is not at least $750,

11. Use other than as a fuel in the

number, and TIN of the person(s)

carry over that amount to the next

propulsion engine of a

that sold diesel fuel to the claimant

quarter to determine the $750

diesel-powered highway vehicle,

and the dates of purchase;

minimum. See the example under

diesel-powered train, or

the line 7 instructions.

2. The nontaxable use of the

diesel-powered boat, including use

diesel fuel. If the fuel was exported,

Bus use.—You may file a refund

as home heating oil.

proof of exportation must be

claim for any of the first 3 quarters

Time for filing claims on line 7.—

attached; and

of your income tax year if the

Claims must be filed by the last day

amount of refund claimed for the

3. The seller’s statement that the

of the quarter following the last

quarter is at least $1,000. For the

diesel fuel did not contain visible

quarter for which the claim is filed.

4th quarter of your income tax year,

evidence of dye.

Example. AB Construction

you must claim a credit on Form

The nontaxable uses of diesel fuel

corporation, a calendar-year

4136. If the amount of refund for

are:

taxpayer, uses undyed diesel fuel for

any of the first 3 quarters of your

1. Use described in section

a business use other than in a

income tax year is not at least

4041(h) (relating to use in an aircraft

vehicle registered (or required to be

$1,000, you cannot file a refund for

or vehicle owned by an aircraft

registered) for highway use. During

that quarter. Any amounts that are

museum);

1994, AB Construction used undyed

not claimed in a quarter because of

2. The exclusive use by the

diesel fuel as follows:

the $1,000 rule must be claimed as

American Red Cross;

a credit on Form 4136. Those

Number

Tax

amounts are not eligible for refund in

3. Use in a boat employed in—

Quarter

of Gallons

Rate

Tax

1st

4,000

.244

$976

subsequent quarters. See the

a. The business of commercial

2nd

2,000

.244

488

example under the line 5

3rd

1,200

.244

293

fishing;

4th

5,000

.244

1,220

instructions.

b. The business of transporting

AB Construction may file a refund

A bus operator may file a claim for

persons or property for

claim of $976 for the 1st quarter of

the difference between the full rate

compensation or hire; or

its income tax year. AB Construction

of tax and the bus rate of tax if the

c. Any other trade or business,

cannot file a claim for the 2nd

bus is used to furnish, for

unless the boat is used in any

quarter because the amount of

compensation, passenger land

activity of a type generally

refund is not at least $750. However,

transportation available to the

considered to constitute

AB Construction can file a claim for

general public and either such

entertainment, amusement, or

the 3rd quarter of $781. The 2nd

transportation is scheduled and

recreation (within the meaning of

quarter amount of $488 is combined

along regular routes or the seating

section 274(a)(1)(A) and the

with the 3rd quarter amount of $293

capacity of the bus is at least 20

regulations under that section);

to determine if the $750 minimum is

adults (not including the driver). A

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Instructions For Form 8849 - Claim For Refund Of Excise Taxes Page 3

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