About Form 8849

Purpose

Form 8849 is used by taxpayers to claim refunds of excise taxes paid on specific goods, services, and certain fuel-related sales. To claim a refund, you must attach the appropriate schedule(s) based on the type of excise tax refund you are requesting.

What is Form 8849?

Form 8849 allows taxpayers to claim refunds of excise taxes paid on specific products and services. Attach relevant schedules to the form based on the type of refund being claimed. Examples include Schedules 1, 2, 3, 5, and 8, which are used to claim fuel-related refunds for non-taxable uses or sales of fuels.

Schedule 6 is used for refunds not covered by the other schedules and for excise taxes reported on:

• Form 720 (Quarterly Federal Excise Tax Return)
• Form 730 (Monthly Tax Return for Wagers)
• Form 11-C (Occupational Tax and Registration Return for Wagering)
• Form 2290 (Heavy Highway Vehicle Use Tax Return)

General Instructions for Form 8849

To claim a refund using Form 8849, complete each schedule and include the following information:

• EIN (Employer Identification Number) or SSN (Social Security Number) on each attached schedule
• Period of the claim
• Item number
• Rate
• Number of gallons
• Amount of refund

Form 8849 Schedules and Their Uses

Schedule 1: For claims on the non-taxable use or export of fuels, such as gasoline, diesel, kerosene, and alternative fuels.

Schedule 2: For claims made by registered ultimate vendors on sales of undyed fuels, including diesel, kerosene, gasoline, and aviation gasoline.

Schedule 3: For claims related to biodiesel, renewable diesel, or sustainable aviation fuel (SAF) mixture credits.

Schedule 5: For claims related to the refund of second taxes on fuel.

Schedule 6: For all other claims, including refunds on excise taxes reported on Forms 2290, 720, 730, and 11-C.

Schedule 8: For claims by registered credit card issuers for refunds on the sale of taxable fuels such as diesel, kerosene, gasoline, and aviation gasoline to state or local governments or nonprofit educational organizations.

Who must file Form 8849?

Any taxpayer eligible for a refund of federal excise taxes paid can file Form 8849 by attaching the appropriate schedule. You may submit the form electronically for faster processing.

Multiple Claims for Refunds

You are allowed to file only one claim per quarter. Ensure that you select the correct schedule for your claim and verify all information before submission.

Processing Time for Refunds

Schedules 2, 3, or 8: Refunds are processed within 20 days after IRS acceptance.

Schedules 1, 5, or 6: Refunds are processed within 45 days after IRS acceptance.