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

Form 8849 (Rev. 1-2009)

Page

For additional requirements, see Pub. 510.

Miscellaneous Excise Taxes. The form and schedules

are used to determine the amount of the refund that is

Additional Information for Schedules 1, 2,

due to you. Section 6109 requires you to provide your

and 3

taxpayer identification number (SSN or EIN). Routine

uses of tax information include giving it to the

Annual Claims

Department of Justice for civil and criminal litigation,

If a claim was not made for any gallons during the

and cities, states, and the District of Columbia for use

income tax year on Form 8849, an annual claim may

in administering their tax laws. We may also disclose

be made. Generally, an annual claim is made on Form

this information to other countries under a tax treaty,

4136 for the income tax year during which the fuel

to federal and state agencies to enforce federal nontax

was:

criminal laws, or to federal law enforcement agencies

Used by the ultimate purchaser;

and intelligence agencies to combat terrorism.

Sold by the registered ultimate vendor;

You are not required to claim a refund; however, if

Purchased with a credit card issued by a registered

you do so you must provide the information requested

credit card issuer (except for gasoline and aviation

on this form. If you fail to provide all requested

gasoline);

information in a timely manner, we may be unable to

Used to produce alcohol fuel mixtures, biodiesel or

process this claim. If you provide false or fraudulent

renewable diesel mixtures, and alternative fuel

information, you may be liable for penalties.

mixtures; or

You are not required to provide the information

Used in mobile machinery.

requested on a form that is subject to the Paperwork

The following claimants must use Form 8849

Reduction Act unless the form displays a valid OMB

(Schedule 1) for annual claims.

control number. Books or records relating to a form or

its instructions must be retained as long as their

1. The United States.

contents may become material in the administration of

2. A state, political subdivision of a state, or the

any Internal Revenue law. Generally, tax returns and

District of Columbia (but see Types of Use 13 and 14

return information are confidential, as required by

on page 3).

section 6103.

3. Organizations exempt from income tax under

The time needed to complete and file the form and

section 501(a) (provided that the organization is not

schedules will vary depending on individual

required to file Form 990-T, Exempt Organization

circumstances. The estimated average times are:

Business Income Tax Return, for that taxable year).

Record-

Learning

Preparing, copying,

For claimants included in 1–3 above, the annual

keeping

about the law

assembling, and

Form 8849 for fuel used during the taxable year must

or the form

sending the form

be filed within the 3 years following the close of the

to the IRS

taxable year. For these claimants, the taxable year is

Form 8849

3 hr., 21 min.

24 min.

28 min.

based on the calendar year or fiscal year it regularly

Schedule 1

20 hr., 19 min.

6 min.

25 min.

uses to keep its books.

Schedule 2

11 hr., 43 min.

11 min.

Although not an annual claim, the above claimants

Schedule 3

7 hr., 10 min.

6 min.

13 min.

should use Schedule 3 to claim the alternative fuel

Schedule 5

3 hr., 35 min.

6 min.

9 min.

credit.

Schedule 6

2 hr., 9 min.

24 min.

27 min.

Note. Gasoline used by the above claimants on a farm

Schedule 8

5 hr., 15 min.

5 min.

for farming purposes (type of use 1) is an allowable

If you have comments concerning the accuracy of

use on Line 1 of Schedule 1.

these time estimates or suggestions for making the

Privacy Act and Paperwork Reduction Act Notice.

form and schedules simpler, we would be happy to

We ask for the information on the form and schedules

hear from you. You can write to the Internal Revenue

to carry out the Internal Revenue laws of the United

Service, Tax Products Coordinating Committee,

States. We need it to figure and collect the right

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

amount of tax. Subtitle F, Procedure and

IR-6526, Washington, DC 20224. Do not send Form

Administration, of the Internal Revenue Code allows

8849 to this address. Instead, see Where To File on

refunds of taxes imposed under Subtitle D,

page 3.

Form 8849 - Claim For Refund Of Excise Taxes Page 4

Related Articles

Related forms

Related Categories