Fillable Schedule 6 (Form 8849) - Other Claims (Page 2 of 2) in pdf

Schedule 6 (Form 8849) (Rev. 1-2001)

Page

Instructions

Form 2290, Heavy Highway Vehicle Use Tax

Return

Section references are to the Inter nal Revenue Code.

A claim for refund may be made for the following:

Purpose of Schedule

1. A pro rata refund of the tax paid on Form 2290 for a

Use Schedule 6 for other claims, including refunds of excise

vehicle that was destroyed or stolen before June 1 of any

taxes reported on:

period (July 1–June 30) and subsequently not used during

● Form 720, Quarterly Federal Excise Tax Return, including

the period. To make a claim for a vehicle that is destroyed or

section 4091(d) claims;

stolen, the following information must be attached to

● Form 730, Monthly Tax on Wagering;

Schedule 6:

● Form 11-C, Occupational Tax and Registration Return for

a. The vehicle identification number (VIN),

Wagering; or

b. Whether the vehicle was destroyed or stolen,

● Form 2290, Heavy Highway Vehicle Use Tax Return.

c. Date of the accident or theft, and

d. Computation of the refund amount. See the line 4

Claim Requirements

instructions for Form 2290.

Generally, a claim must be filed within 3 years of the filing of

2. Any vehicle on which the tax was paid on Form 2290 if

the return to which the claim relates, or 2 years from when

the vehicle was used 5,000 miles or less on public highways

the tax reported on that return was paid, whichever is later.

(7,500 or less for agricultural vehicles) during the period (July

Claims require the following information:

1–June 30). The mileage limitation applies to the total

1. A statement why the refund is allowable.

mileage a vehicle is driven during a period regardless of the

number of owners of the vehicle. A claim for this mileage

2. A statement that the claimant has any required

refund cannot be filed until after June 30 of the period.

supporting evidence.

3. The dollar amount of the claim.

How To File

4. The form number of the tax return to which the claim

Attach Schedule 6 to Form 8849. Mail to the IRS at the

relates.

address under Where To File in the Form 8849 instructions.

5. Any additional information as required by regulations.

Form 730, Monthly Tax on Wagering

Total Refund

A claim for refund may be made for the following:

Add the amounts on lines 1 through 9 and enter the result in

1. An overpayment of tax. The following information must

the total refund box at the top of the schedule.

be attached to the claim.

Section 4091(d) Claims

● The facts involving the overpayment.

● The reason for claiming a refund.

Caution: This claim cannot be filed with any other claim. See

● The date of payment and the amount of the tax.

Schedules Attached on For m 8849.

● Whether any previous claim covering the amount involved,

If a registered aviation fuel producer bought aviation fuel

on which tax was paid to the government, then a claim for

or any part, has been filed.

refund of the tax may be made.

● A statement that you:

a. Have not collected (whether as a separate charge or

Claimant

otherwise) the amount of the tax from the person that placed

The registered producer that bought taxed aviation fuel is the

the wager on which the tax was imposed, or

only person eligible to make this claim.

b. Have repaid the amount of the tax to the person that

Claim Requirement

placed the wager, or

Attach all of the following information to Schedule 6:

c. Have the written consent of the person that placed the

wager to the making of the refund (the consent must be

1. Volume and type of aviation fuel.

attached to the claim).

2. Date on which the second producer acquired the

● If the overpayment relates to a laid-off wager accepted by

aviation fuel included in the claim.

you, one of the above three statements must be attached for

3. Amount of tax that the first producer paid to the

both the person that placed the laid-off wager and the

government.

person that placed the original wager.

4. If the fuel was sold, a statement certifying that the

2. Credit for wagers laid off by you. The following

amount of the prior tax has not been included in the price of

information must be attached to the claim.

the fuel and has not been collected from the purchaser by

● The certificate described in Regulations section

the claimant.

44.6419-2(d).

5. The name, address, and EIN of the person who paid the

● A statement that includes:

prior tax to the government.

a. The reason for the refund,

6. A copy of the First Producer’s Report that relates to the

aviation fuel covered by the claim.

b. The month in which the tax was paid,

7. A copy of any Statement of Subsequent Seller that the

c. The date of payment, and

second producer received with respect to that aviation fuel.

d. Whether any previous claim covering the amount

involved, or any part, has been filed.

How To File

Attach Schedule 6 to Form 8849. Write “Section 4091(d)” at

How To File

the top of Form 8849 and on the envelope and mail to the

Attach Schedule 6 to Form 8849. Mail to the IRS at the

address under Where To File in the Form 8849 instructions.

Schedule 6 (Form 8849) (Rev. 1-2001)

Schedule 6 (Form 8849) - Other Claims Page 2

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