Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury

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2
Form 8849 (Rev. 10-2006)
Page
General Instructions
Purpose of Form
Use Schedules 1, 2, 3, 5, and 8 to claim certain fuel
Section references are to the Internal Revenue Code.
related refunds such as nontaxable uses (or sales) of
What’s New
fuels. Form 8849 lists the schedules by number and
title.
Schedules 1, 2, 3, and 6 have all been revised based
on the Safe, Accountable, Flexible, & Efficient
Use Schedule 6 for claims not reportable on
Transportation Equity Act of 2005 (SAFETEA); the
Schedules 1, 2, 3, 5, and 8, including refunds of excise
Energy Policy Act of 2005; and the Pension Protection
taxes reported on:
Act of 2006.
Form 720, Quarterly Federal Excise Tax Return;
Schedule 1 has been revised to include claims for the
Form 730, Monthly Tax Return for Wagers;
nontaxable use of a diesel-water fuel emulsion and
Form 11-C, Occupational Tax and Registration
alternative fuel.
Return for Wagering; or
Schedule 2 has been revised to include type of use
Form 2290, Heavy Highway Vehicle Use Tax Return.
11, Exclusive use by a qualified blood collector
Filers only need to complete and attach to Form 8849
organization, as an allowable sale of kerosene for use in
the applicable schedules.
aviation claimed on lines 3d and 3e.
Do not use Form 8849:
Schedule 3 is re-titled Certain Fuel Mixtures to reflect
the new claims for refund related to renewable diesel
To make adjustments to liability reported on Forms
mixtures and alternative fuel mixtures.
720 filed for prior quarters. Instead, use Form 720X.
Schedule 6 has been revised to remove claims for the
To claim amounts that you took or will take as a
nontaxable use of a diesel-water fuel emulsion. These
credit on Schedule C (Form 720), Form 730, Form
claims are now made on Schedule 1.
2290, or Form 4136.
Caution. A refund claim for the communications excise
Schedule 6 has been revised to include claims for the
tax on nontaxable service billed after February 28,
alternative fuel credit under Form 720 for certain exempt
2003, and before August 1, 2006, cannot be made on
entities.
Form 8849. See your income tax return for the
New Schedule 8, Registered Credit Card Issuers, is
procedures to make this claim.
used by registered credit card issuers to make a claim
for a refund or payment of the tax paid on certain sales
How To Fill In Form 8849
of taxable fuel to states and local governments and
Name and Address
certain sales of gasoline to nonprofit educational
organizations after December 31, 2005.
Print the information in the spaces provided. Begin
printing in the first box on the left. Leave a blank box
After December 31, 2006, qualified blood collector
between each name and word. If there are not enough
organizations are exempt users of fuel taxed under
boxes, print as many letters as there are boxes. Use
section 4081. Type of use 11, Exclusive use by a
hyphens for compound names; use one box for each
qualified blood collector organization, has been added
hyphen.
to the Type of Use Table on page 3. Two conditions
must be met to apply for the credit.
P.O. box. If your post office does not deliver mail to
your street address and you have a P.O. box, show
1. The fuel is used for the organization’s exclusive
your box number instead of your street address.
use in the collection, storage, or transportation of
blood.
Foreign address. Enter the information in the following
order: city, state or province, and the name of the
2. The organization is registered by the IRS. To
country. Follow the country’s practice for entering the
apply for registration, see Form 637, Application for
postal code. Do not abbreviate the country’s name.
Registration (For Certain Excise Tax Activities).
Taxpayer Identification Number (TIN)
Additional Information
Enter your employer identification number (EIN) in the
Pub. 510, Excise Taxes for 2006, has more
boxes provided. If you are not required to have an EIN,
information on nontaxable uses, and the definitions of
enter your social security number (SSN). An incorrect
terms such as ultimate vendor and blocked pump.
or missing number will delay processing your claim.
Pub. 510 also contains information on fuel tax credits
Month Income Tax Year Ends
and refunds previously in Pub. 378.
Enter the month your income tax year ends. For
Pub. 225, Farmer’s Tax Guide, also includes
example, if your income tax year ends in December,
information on credits and refunds for the federal
enter “12” in the boxes. If your year ends in March,
excise tax on fuels applicable to farmers.
enter “03”.
You may also call the business and specialty tax line
at 1-800-829-4933 with your excise tax questions.

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