Fillable Form 8849 - Claim For Refund Of Excise Taxes (Page 2 of 4) in pdf

Page

Form 8849 (Rev. 8-2014)

Section references are to the Internal Revenue Code.

• Form 730, Monthly Tax Return for Wagers;

• Form 11-C, Occupational Tax and Registration Return

Future Developments

for Wagering; and

For the latest information about developments related to

• Form 2290, Heavy Highway Vehicle Use Tax Return.

Form 8849 and its instructions or separate schedules,

Filers only need to complete and attach to Form 8849 the

such as legislation enacted after they were published, go

applicable schedules.

Do not use Form 8849:

What’s New

• To make adjustments to liability reported on Forms

Changes are discussed under What’s New in the

720 filed for prior quarters; instead, use Form 720X,

instructions for each schedule.

Amended Quarterly Federal Excise Tax Return.

Reminders

• To claim amounts that you took or will take as a credit

on Form 720, Schedule C; Form 730; Form 2290; or Form

• You can electronically file Form 8849 through any

4136.

electronic return originator (ERO), transmitter, and/or

intermediate service provider (ISP) participating in the

Additional Information

IRS e-file program for excise taxes. For more information

on e-file and its availability, visit the IRS website at

Pub. 510, Excise Taxes, has information on fuel tax

credits, refunds, nontaxable uses, and the definitions of

terms such as ultimate vendor.

• Qualified subchapter S subsidiaries (QSubs) and

Pub. 225, Farmer’s Tax Guide, has information on

eligible single-owner disregarded entities are treated as

separate entities for certain excise tax and reporting

credits and refunds for the federal excise tax on fuels

applicable to farmers.

purposes. QSubs and eligible single-owner disregarded

entities must pay and report certain excise taxes (other

You may also call the IRS business and specialty tax

than IRS Nos. 31, 51, and 117), register for certain excise

line at 1-800-829-4933 with your excise tax questions.

tax activities, and claim certain refunds, credits, and

Where To File

payments under the entity’s employer identification

number (EIN). These actions cannot take place under the

• For Schedules 1 and 6, send Form 8849 to:

owner’s taxpayer identification number (TIN). Some

Department of the Treasury

QSubs and disregarded entities may already have an

Internal Revenue Service

EIN. However, if you are unsure, call the IRS business

Cincinnati, OH 45999-0002

and specialty tax line at 1-800-829-4933.

• For Schedules 2, 3, 5, and 8, send Form 8849 to:

Generally, QSubs and eligible single-owner disregarded

entities will continue to be treated as disregarded entities

Internal Revenue Service

for other federal tax purposes (other than employment

P.O. Box 312

taxes). Thus, taxpayers filing Form 4136, Credit for

Covington, KY 41012-0312

Federal Tax Paid on Fuels, with Form 1040, Individual

Caution. Private delivery services designated by the IRS

Income Tax Return, can use the owner’s TIN. For specific

cannot deliver items to P.O. boxes. You must use the

information, see Treasury Decision (T.D.) 9356. You can

U.S. Postal Service to mail any item to an IRS P.O. box

find T.D. 9356 on page 675 of Internal Revenue Bulletin

address. For details on designated private delivery

2007-39 at

services, see Pub. 509, Tax Calendars.

General Instructions

Including the Refund in Income

Purpose of Form

Include any refund of excise taxes in your gross income if

you claimed the amount of the tax as an expense

Use Form 8849 to claim a refund of excise taxes. Attach

deduction that reduced your income tax liability.

Schedules 1, 2, 3, 5, and 8 to claim certain fuel related

Cash method. If you use the cash method and file a

refunds such as nontaxable uses (or sales) of fuels.

claim for refund, include the refund amount in your gross

Attach Schedule 6 for claims not reportable on

income for the tax year in which you receive the refund.

Schedules 1, 2, 3, 5, and 8, including refunds of excise

Accrual method. If you use an accrual method, include

taxes reported on:

the amount of refund in gross income for the tax year in

• Form 720, Quarterly Federal Excise Tax Return;

which you used the fuels or sold the fuels if you are a

registered ultimate vendor or registered credit card issuer.

Form 8849 - Claim For Refund Of Excise Taxes Page 2

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