Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury (Page 2 of 11) in pdf

Form 8849 (Rev. 10-2006)

Page

Signature

Type of Use

No.

Form 8849 must be signed by a person with authority

On a farm for farming purposes

to sign this form for the claimant.

Off-highway business use (for business use other

than in a highway vehicle registered or required

Where To File

to be registered for highway use) (other than use

For Schedules 1 and 6, mail Form 8849 to:

in mobile machinery)

Export

Internal Revenue Service

In a boat engaged in commercial fishing

Cincinnati, OH 45999-0002

In certain intercity and local buses

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

In a qualified local bus

Internal Revenue Service

In a bus transporting students and employees of

P.O. Box 312

schools (school buses)

Covington, KY 41012-0312

For diesel fuel and kerosene (other than

Caution. Private delivery services designated by the

kerosene used in aviation) used other than as a

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

fuel in the propulsion engine of a train or

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

diesel-powered highway vehicle (but not

box address. For details on designated private delivery

off-highway business use)

services, see Pub. 509, Tax Calendars for 2006.

In foreign trade

Certain helicopter and fixed-wing aircraft uses

Including the Refund in Income

Exclusive use by a qualified blood collector

Include any refund of excise taxes in your gross income

organization (beginning after December 31, 2006)

if you claimed the amount of the tax as an expense

In a highway vehicle owned by the United

deduction that reduced your income tax liability.

States that is not used on a highway

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

Exclusive use by a nonprofit educational

claim for refund, include the refund amount in your gross

organization

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

Exclusive use by a state, political subdivision of

a state, or the District of Columbia

Accrual method. If you use an accrual method, include

In an aircraft or vehicle owned by an aircraft

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

museum

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

In military aircraft

registered ultimate vendor or registered credit card issuer).

For use in the production of alternative fuel

Information for Completing Schedules

Type of Use 13 and 14. Generally, claims for sales of

Note. Your refund will be delayed or Form 8849 will be

diesel fuel, kerosene, kerosene for use in aviation,

returned to you if you do not follow the required

gasoline, or aviation gasoline for the exclusive use of a

procedures or do not provide all the required

state or local government (and nonprofit educational

information. See the instructions for each schedule.

organization for gasoline or aviation gasoline) must be

Complete each schedule and attach all information

made following the order below.

requested for each claim you make. Be sure to enter

1. By the registered credit card issuer if the state or

your name and TIN on each schedule you attach.

local government (or nonprofit educational organization

Generally, for each claim, you must enter the:

if applicable) used a credit card and the credit card

Period of the claim.

issuer meets the requirements discussed in the

Schedule 8 (Form 8849) instructions.

Item number (when requested) from the Type of Use

Table below.

2. By the registered ultimate vendor if the ultimate

purchaser did not use a credit card and the ultimate

Rate (as needed). See the separate schedule

vendor meets the requirements discussed in the

instructions.

Schedule 2 (Form 8849) instructions.

Number of gallons.

3. By the ultimate purchaser if the ultimate purchaser

Amount of refund.

used a credit card and neither the registered credit

If you need more space for any line on a schedule (for

card issuer nor the registered ultimate vendor is

example, you have more than one type of use) prepare

eligible to make the claim.

a separate sheet with the same information. Include

For additional requirements, see Pub. 510.

your name and TIN on each sheet you attach.

Additional Information for Schedules 1, 2,

Period of Claim

and 3

Enter the period of the claim for each type of claim

using the MMDDYYYY format. For example, the first

Annual Claims

quarter of 2007 for a calendar-year taxpayer would be

If a claim was not made for any gallons during the

01012007 to 03312007.

income tax year on Form 8849, an annual claim may

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

Type of Use Table

4136 for the income tax year during which the fuel

The following table lists the nontaxable uses of fuels.

was:

You must enter the number from the table in the Type

Used by the ultimate purchaser;

of Use column as required on Schedules 1 and 2.

Sold by the registered ultimate vendor;

Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 2

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