Instructions For Schedule 6 - Form 8849 (Rev. July 2015)
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1
2Instructions for Schedule 6
Department of the Treasury
Internal Revenue Service
(Form 8849)
(Rev. July 2015)
For use with Schedule 6 (Form 8849) (Rev. August 2013)
Other Claims
6. For CRNs 396, 304, and 305, include the number of
Section references are to the Internal Revenue Code unless
taxable tires for each CRN included in the claim.
otherwise noted.
Future Developments
Tax
CRN
For the latest information about developments related to
Ozone-depleting chemicals
398
Schedule 6 (Form 8849) and its instructions, such as legislation
Truck, trailer, and semitrailer chassis and bodies, and tractors
383
enacted after they were published, go to
Passenger vehicles (luxury tax)
392
What's New
Taxable tires other than biasply or super single tires
396
Taxable tires, biasply or super single tires
304
For dispositions of vehicles on or after July 1, 2015, Treasury
Taxable tires, super single tires designed for steering
305
Decision 9698 changed the information to be submitted for credit
or refund claims for vehicles sold. See Form 2290, CRN 365,
Gas guzzler automobiles
340
later.
Vaccines
397
Taxable medical devices
438
General Instructions
Sport fishing equipment
341
Purpose of schedule. Use Schedule 6 for claims not
Fishing rods and fishing poles
308
reportable on Schedules 1, 2, 3, 5, and 8, including refunds of
Fishing tackle boxes
387
excise taxes reported on:
Form 720, Quarterly Federal Excise Tax Return;
Electric outboard motors
342
Form 2290, Heavy Highway Vehicle Use Tax Return;
Bows, quivers, broadheads, and points
344
Form 730, Monthly Tax Return for Wagers; and
Arrow shafts
389
Form 11-C, Occupational Tax and Registration Return for
Wagering.
Diesel-water fuel emulsion blending (CRN 310). The claim
Do not use Schedule 6 to make adjustments to liability
rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to
reported on Forms 720 filed for prior quarters. Instead,
!
produce a diesel-water fuel emulsion is $.046 per gallon of
use Form 720X, Amended Quarterly Federal Excise
CAUTION
diesel fuel (blender claims).
Tax Return. Also, do not use Schedule 6 to claim amounts that
were taken or will be taken as a credit on Form 2290 or Form
The amount claimed must be at least $750. This amount may
730.
be met by making a claim during any quarter of a claimant’s
income tax year or aggregating amounts from any quarters of
Claim requirements. Generally, a claim must be filed within 3
the claimant’s income tax year for which no other claim has been
years of the filing of the return to which the claim relates, or 2
made. The amount claimed for a diesel-water fuel emulsion may
years from when the tax reported on that return was paid,
be combined with any amounts claimed on Schedule 1 to meet
whichever is later.
the $750 minimum. The claim must be filed during the first
quarter following the last quarter included in the claim. Only one
How to file. Attach Schedule 6 to Form 8849, Claim for Refund
claim may be filed per quarter. Enter the earliest and latest date
of Excise Taxes. If you attach additional sheets, write your name
of the claim on page 1. If the above requirements are not met,
and taxpayer identification number on each sheet.
see Annual Claims in the Form 8849 instructions.
Specific Instructions
Claimant must be registered by the IRS and must enter their
registration number on the statement.
Form 720
In addition to items 1–5 above, claimant must attach a
A claim relating to the taxes listed in the Tax and CRN chart
statement certifying that:
below may be made. See Pub. 510, Excise Taxes, for
Claimant produced a diesel-water fuel emulsion containing at
information on allowable claims relating to these taxes. The
least 14% water;
following information must be attached to the claim.
The emulsion additive is registered by a U.S. manufacturer
with the Environmental Protection Agency under Clean Air Act,
1. A detailed description of the claim.
section 211;
2. Any additional information required by the regulations.
Claimant used undyed diesel fuel taxed at $.244 to produce
3. The amount of the claim. If the claim is for more than one
the diesel-water fuel emulsion; and
quarter, list the claim amounts by quarter.
Claimant sold or used the diesel-water fuel emulsion in its
4. How you figured the claim amount.
trade or business.
5. Any other information you believe will support the claim.
May 11, 2015
Cat. No. 64015P
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