Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury (Page 3 of 11) in pdf

Form 8849 (Rev. 10-2006)

Page

Purchased with a credit card issued by a registered

taxpayer identification number (SSN or EIN). Routine

credit card issuer (except for gasoline and aviation

uses of tax information include giving it to the

gasoline);

Department of Justice for civil and criminal litigation,

and cities, states, and the District of Columbia for use

Used to produce alcohol fuel mixtures, biodiesel or

in administering their tax laws. We may also disclose

renewable diesel mixtures, and alternative fuel

this information to other countries under a tax treaty,

mixtures; or

to federal and state agencies to enforce federal nontax

Used in mobile machinery.

criminal laws, or to federal law enforcement agencies

The following claimants must use Form 8849

and intelligence agencies to combat terrorism.

(Schedule 1) for annual claims.

You are not required to provide the information

1. The United States.

requested on a form that is subject to the Paperwork

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

Reduction Act unless the form displays a valid OMB

District of Columbia (but see Type of Use 13 and 14 on

control number. Books or records relating to a form or

page 3).

its instructions must be retained as long as their

contents may become material in the administration of

3. Organizations exempt from income tax under

any Internal Revenue law. Generally, tax returns and

section 501(a) (provided that the organization is not

return information are confidential, as required by

required to file Form 990-T, Exempt Organization

section 6103.

Business Income Tax Return, for that taxable year).

The time needed to complete and file the form and

For claimants included in 1–3 above, the annual

schedules will vary depending on individual

Form 8849 for fuel used during the taxable year must

circumstances. The estimated average times are:

be filed within the 3 years following the close of the

taxable year. For these claimants, the taxable year is

Record-

Learning

Preparing, copying,

based on the calendar year or fiscal year it regularly

keeping

about the law

assembling, and

or the form

sending the form

uses to keep its books.

to the IRS

Although not an annual claim, the above claimants

Form 8849

3 hr., 21 min.

28 min.

24 min.

should use Schedule 6 to claim the alternative fuel

Schedule 1

12 hr., 54 min.

12 min.

credit.

Schedule 2

13 hr., 23 min.

6 min.

19 min.

Note. Gasoline used by the above claimants on a farm

Schedule 3

3 hr., 6 min.

6 min.

9 min.

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

Schedule 5

4 hr., 18 min.

6 min.

10 min.

use on Line 1 of Schedule 1.

Schedule 6

2 hr., 9 min.

12 min.

14 min.

Schedule 8

5 hr., 15 min.

5 min.

Privacy Act and Paperwork Reduction Act Notice.

If you have comments concerning the accuracy of

We ask for the information on the form and schedules

these time estimates or suggestions for making the

to carry out the Internal Revenue laws of the United

form and schedules simpler, we would be happy to

States. We need it to figure and collect the right

hear from you. You can write to the Internal Revenue

amount of tax. Subtitle F, Procedure and

Service, Tax Products Coordinating Committee,

Administration, of the Internal Revenue Code allows

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

refunds of taxes imposed under Subtitle D,

IR-6406, Washington, DC 20224. Do not send Form

Miscellaneous Excise Taxes. The form and schedules

8849 to this address. Instead, see Where To File on

are used to determine the amount of the refund that is

page 3.

due to you. Section 6109 requires you to provide your

Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 3

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