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

Page

Form 8849 (Rev. 8-2014)

Additional Information for Schedules 1, 2,

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on the form and schedules to carry

and 3

out the Internal Revenue laws of the United States. We need

Annual Claims

it to figure and collect the right amount of tax. Subtitle F,

Procedure and Administration, of the Internal Revenue Code

If a claim was not made for any gallons during the

allows refunds of taxes imposed under Subtitle D,

income tax year on Form 8849, an annual claim may be

Miscellaneous Excise Taxes. The form and schedules are

made. Generally, an annual claim is made on Form 4136

used to determine the amount of the refund that is due to

for the income tax year during which the fuel was:

you. Section 6109 requires you to provide your taxpayer

• Used by the ultimate purchaser;

identification number (SSN or EIN). Routine uses of tax

• Sold by the registered ultimate vendor;

information include giving it to the Department of Justice for

civil and criminal litigation, and cities, states, and the District

• Purchased with a credit card issued by a registered

of Columbia for use in administering their tax laws. We may

credit card issuer (except for gasoline and aviation

also disclose this information to other countries under a tax

gasoline);

treaty, to federal and state agencies to enforce federal

• Used to produce biodiesel or renewable diesel

nontax criminal laws, or to federal law enforcement

mixtures, and alternative fuel mixtures; or

agencies and intelligence agencies to combat terrorism.

• Used in mobile machinery.

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

do so you must provide the information requested on this

The following claimants must use Form 8849 (Schedule

form. If you fail to provide all requested information in a

1) for annual claims.

timely manner, we may be unable to process this claim. If

1. The United States.

you provide false or fraudulent information, you may be

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

liable for penalties.

of Columbia (but see Types of Use 13 and 14, earlier).

You are not required to provide the information

3. Organizations exempt from income tax under section

requested on a form that is subject to the Paperwork

501(a) (provided that the organization is not required to

Reduction Act unless the form displays a valid OMB

file Form 990-T, Exempt Organization Business Income

control number. Books or records relating to a form or its

Tax Return, for that taxable year).

instructions must be retained as long as their contents

may become material in the administration of any Internal

For claimants included in 1–3 above, the annual Form

Revenue law. Generally, tax returns and return

8849 for fuel used during the taxable year must be filed

information are confidential, as required by section 6103.

within the 3 years following the close of the taxable year.

For these claimants, the taxable year is based on the

The time needed to complete and file the form and

calendar year or fiscal year it regularly uses to keep its

schedules will vary depending on individual

books.

circumstances. The estimated average times are:

Although not an annual claim, the above claimants

Record-

Learning

Preparing, copying,

should use Schedule 3 (Form 8849) to claim the

keeping

about the law

assembling, and

or the form

sending the form

alternative fuel credit.

to the IRS

Note. Gasoline used by the above claimants on a farm

Form 8849

3 hr., 21 min.

24 min.

28 min.

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

Schedule 1

20 hr., 19 min.

6 min.

25 min.

on Schedule 1 (Form 8849), line 1.

Schedule 2

11 hr., 43 min.

11 min.

Paid Preparer Use Only

Schedule 3

7 hr., 10 min.

6 min.

13 min.

A paid preparer must sign Form 8849 and provide the

Schedule 5

3 hr., 35 min.

6 min.

9 min.

information in the Paid Preparer Use Only section at the

Schedule 6

2 hr., 9 min.

24 min.

27 min.

end of the form if the preparer was paid to prepare the

Schedule 8

5 hr., 15 min.

5 min.

form and is not an employee of the filing entity. The

If you have comments concerning the accuracy of

preparer must give you a copy of the form in addition to

these time estimates or suggestions for making the form

the copy to be filed with the IRS.

and schedules simpler, we would be happy to hear from

you. You can send your comments from

If you are a paid preparer, enter your Preparer Tax

Click on “More Information” and

Identification Number (PTIN) in the space provided.

then on “Give us feedback.” You can also write to:

Include your complete address. If you work for a firm, you

also must enter the firm's name and the EIN of the firm.

Internal Revenue Service

However, you cannot use the PTIN of the tax preparation

Tax Forms and Publications

firm in place of your PTIN.

1111 Constitution Ave. NW, IR-6526

You can apply for a PTIN online or by filing Form W-12,

Washington, DC 20224

IRS Paid Preparer Tax Identification Number (PTIN)

Do not send Form 8849 to this address. Instead, see

Application and Renewal. For more information about

Where To File, earlier.

applying for a PTIN online, visit the IRS website at

Form 8849 - Claim For Refund Of Excise Taxes Page 4

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