Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 11
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Schedule 8 (Form 8849) (10-2006)
Page
Instructions
Required Certificate
See Model Certificate R in Pub. 510, Excise Taxes for 2006.
Purpose of Schedule
How To File
New Schedule 8, Registered Credit Card Issuers, is used by
Attach Schedule 8 to Form 8849. On the envelope write
registered credit card issuers to make a claim for refund or
“Registered Credit Card Issuer Claim” and mail to the IRS at
payment of tax paid on certain sales of taxable fuel (diesel
the address under Where To File in the Form 8849
fuel, kerosene, and gasoline) to state and local governments
instructions.
and certain sales of gasoline to nonprofit educational
organizations. The taxable fuel must have been purchased
Lines 1 Through 5
with a credit card issued to the state or local government or
nonprofit educational organization by the credit card issuer
Claim requirements. The following requirements must be
making the claim. These rules apply to taxable fuel sold after
met.
December 31, 2005.
1. The claim must be for taxable fuel sold during a period
Claims may be made for the fuels and uses as listed on
that is at least 1 week.
lines 1 through 5. To make a claim, the credit card issuer
must:
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1 through 5 may be
1. Be registered by the IRS, and
combined.
2. Meet the conditions described in the note above line 1.
3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
If 1 and 2 above are not met, or if the taxable fuel is
tax year included in the claim. For example, a calendar-year
purchased without the use of a credit card issued by the
credit card issuer to a state or local government or nonprofit
claimant’s claim for diesel fuel sold during September and
October must be filed by December 31.
educational organization, the credit card issuer cannot make
the claim.
Note. If the requirements above are not met for lines 1
through 3, see Annual Claims in the Form 8849 instructions.
Registration Number
Total Refund
You must enter your registration number. You are registered
if you received a letter of registration with a registration
Add all amounts in column (c) and enter the result in the
number from the IRS that has not been revoked or
total refund box at the top of the schedule.
suspended. If you do not have a registration number, you
cannot make this claim. Use Form 637, Application for
Registration (For Certain Excise Tax Activities), to apply for
one.
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