Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury (Page 10 of 11) in pdf

Schedule 6 (Form 8849) (Rev. 10-2006)

Page

Form 720

Claimant must be registered by the IRS and must enter their

registration number on the statement.

A claim relating to the taxes listed below may be made. See Pub.

510, Excise Taxes for 2006, for information on allowable claims

Form 2290, CRN 365

relating to these taxes. The following information must be attached

A claim for refund may be made for the following:

to the claim.

An overpayment of tax due to a mistake in tax liability previously

1. A detailed description of the claim.

reported on Form 2290.

2. Any additional information required by the regulations.

Claimant. The claim is made by the person that paid the tax to the

3. The amount of the claim. If the claim is for more than one

government.

quarter, list the claim amounts by quarter.

A pro rata refund of the tax paid on Form 2290 for a vehicle that

4. How you figured the claim amount.

was sold, destroyed, or stolen before June 1 of any period (July

1–June 30) and subsequently not used during the period. To make a

5. Any other information you believe will support the claim.

claim for a vehicle that was sold, destroyed, or stolen, the following

information must be attached to Schedule 6.

Tax

CRN

1. The vehicle identification number (VIN).

Ozone-depleting chemicals

398

2. Whether the vehicle was sold, destroyed, or stolen.

Truck, trailer, and semitrailer chassis and bodies, and

3. Date of the sale, accident, or theft.

tractors

383

4. Computation of the refund amount. See the line 5 instructions

Passenger vehicles (luxury tax)

392

for Form 2290.

Taxable tires, expires after December 31, 2005

366

Claimant. The claim is made by the person in whose name the

vehicle is registered at the time it was sold, destroyed, or stolen.

Taxable tires other than biasply or super single tires

396

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

Taxable tires, biasply or super single tires

304

was used 5,000 miles or less on public highways (7,500 or less for

Taxable tires, super single tires designed for steering

305

agricultural vehicles) during the period (July 1–June 30). The mileage

limitation applies to the total mileage a vehicle is driven during a

Gas guzzler automobiles

340

period regardless of the number of owners of the vehicle. A claim for

Vaccines

397

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

Sport fishing equipment

341

Claimant. The claim is made by the person that paid the tax to the

Fishing rods and fishing poles

308

government.

Fishing tackle boxes

387

Form 730, CRN 368

Electric outboard motors

342

A claim for refund may be made for the following:

Bows, quivers, broadheads, and points

344

An overpayment of tax. The claim is not allowed unless a

statement of the facts is attached that includes the following

Arrow shafts

389

information.

Alternative fuel credit. The alternative fuel credit of $.50 per gallon

1. An explanation of the reason for claiming a refund.

or gasoline gallon equivalent (GGE) may be claimed for LPG (CRN

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

426), P series fuels (CRN 427), CNG (GGE=121 cu. ft.)(CRN 428),

3. Whether any previous claim covering the amount involved, or

liquefied hydrogen (CRN 429), any liquid fuel derived from coal

any part, has been filed.

(including peat) through the Fischer-Tropsch process (CRN 430),

4. A statement that you:

liquid hydrocarbons derived from biomass (CRN 431), and LNG

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

(CRN 432) sold for use or used in a motor vehicle or motorboat in

the amount of the tax from the person that placed the wager on

the claimant’s trade or business. The claimant must be registered by

which the tax was imposed, or

the IRS. The claimant must be:

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

1. The United States;

wager, or

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

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

Columbia; or

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

3. An organization exempt from income tax under section 501(a)

claim).

(provided that the organization is not required to file Form 990-T,

5. If the overpayment relates to a laid-off wager accepted by you,

Exempt Organization Business Income Tax Return, for that taxable

one of the above three statements must be attached for both the

year).

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

Diesel-water fuel emulsion blending (CRN 310). The claim rate for

original wager.

undyed diesel fuel taxed at $.244 (CRN 310) and used to produce a

Claimant. The claim is made by the person that paid the tax to the

diesel-water fuel emulsion is $.046 per gallon of diesel fuel (blender

government.

claims).

Credit for wagers laid off by you. If you accept a wager and lay off

Claim requirements. The amount claimed must be at least $750.

all or part of the wager with a person who is liable for the tax and

This amount may be met by making a claim during any quarter of a

have paid the tax, a claim may be allowed for the tax paid on the

claimant’s income tax year or aggregating amounts from any

laid off amount. No claim is allowed unless the following information

quarters of the claimant’s income tax year for which no other claim

is attached to Schedule 6.

has been made. The amount claimed for a diesel-water fuel emulsion

may be combined with any amounts claimed on Schedule 1 to meet

1. The certificate described in Regulations section 44.6419-2(d).

the $750 minimum. The claim must be filed during the first quarter

2. A statement that includes: (a) the reason for the refund, (b) the

following the last quarter included in the claim. Only one claim may

month in which the tax was paid, (c) the date of payment, and (d)

be filed per quarter. Enter the earliest and latest date of the claim on

whether any previous claim covering the amount involved, or any

page 1. If the above requirements are not met, see Annual Claims in

part, has been filed.

the Form 8849 instructions.

Claimant. The claim is made by the person that paid the tax to the

In addition to items 1-5 above, claimant must attach a statement

government.

certifying that: (a) the claimant produced a diesel-water fuel emulsion

Form 11-C, CRN 367

containing at least 14% water, (b) the emulsion additive is registered

by a United States manufacturer under section 211 of the Clean Air

A claim for refund may be made for overpayment of tax due to a

Act with the EPA, (c) the claimant used undyed diesel fuel taxed at

mistake in tax liability previously reported on Form 11-C.

$.244 to produce the diesel-water fuel emulsion and (d) the claimant

Claimant. The claim is made by the person that paid the tax to the

sold or used the diesel-water fuel emulsion in its trade or business.

government.

Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 10

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