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Form 8849: Claim for Refund of Excise Taxes
The Internal Revenue Service Form 8849 is used to claim a refund of excise taxes for claimants, such as organizations exempt from income tax under section 501(a). For these specific claimants, the annual form must be filed within 3 years following the close of the taxable year.
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IRS Form 8849 - Claim for Refund of Excise Taxes
The Internal Revenue Service Form 8849 is used to claim a refund of excise taxes for claimants, such as organizations exempt from income tax under section 501(a). For these specific claimants, the annual form must be filed within 3 years following the close of the taxable year.
Risk Radar
Scan points- 1Do not use Form 8849 to adjust prior quarter liability; instead, use Form 720X.
- 2Filing without attaching all required schedules (Schedules 1, 2, 3, 5, and 8) [Form p.2].
- 3Using Form 8849 to adjust prior quarter liability instead of Form 720X [Form p.2].
- 4Omitting the claimant's EIN (or SSN) on every attached schedule [Form p.3].
- 5Failing to include required data points like Rate, Number of gallons, or Amount of refund [Form p.3].
Plain English
This form allows people or organizations to claim back money they paid in federal excise taxes on fuels. If you used certain types of fuel for tax-exempt purposes, this is how you submit that evidence to the IRS. It helps ensure that proper refunds are issued after filing your tax return.
Submission Date
- Filing date: 2014-08-21 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming a refund of excise taxes.
- Do not use it when making adjustments to liability reported on Form 720 filed for prior quarters; instead, use Form 720X.
- Check Form 4136 instead when claiming amounts that were or will be taken as a credit on Form 720, Schedule C; Form 730; Form 2290; or Form 4136.
Form selector
Use this form or another form?
Claiming refunds of nontaxable uses (or sales) of fuels
Attach this schedule for certain fuel related refunds.
✓ Check the appropriate box for the attached schedule.
Making annual claims generally requires Form 4136, but specific claimants must use Form 8849 (Schedule 1).
Use Form 4136 if the claim was not made for any gallons during the income tax year on Form 8849.
✓ Review the annual claim criteria listed in Pub. 510.
Claiming refunds of excise taxes reported on a Heavy Highway Vehicle Use Tax Return
Attach this schedule if claiming refunds reported on Form 2290, Heavy Highway Vehicle Use Tax Return.
✓ Ensure the correct form number is listed for the attached schedule.
Deadline or filing window
For organizations exempt from income tax under section 501(a), the annual Form 8849 must be filed within the 3 years following the close of the taxable year [Form p.4]. No specific dates or extensions are mentioned for general filing.
Checklist
What you need before filling it out
Claim for Refund of Excise Taxes
The IRS Form 8849 · General Instructions
Required Claimant Info
Name, EIN, Address, SSN, ZIP or foreign postal code · Information about Form 8849 and its instructions is at www.irs.gov/form8849.
Schedules for Filing
Schedules 1, 2, 3, 5, and 8 (for one mailing location) or Schedule 6 (for other claims). · General Instructions
Mailing Address for Schedules 1 and 6
Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0002 · Where To File
Mailing Address for Schedules 2, 3, 5, and 8
Internal Revenue Service P.O. Box 312 Covington, KY 41012-0312 · Where To File
Before you submit
- 1The Form 8849 must be signed by a person who has authority to sign for the claimant.
- 2If filing Schedules 2, 3, 5, and 8, each schedule must be filed with a separate Form 8849.
- 3For all attached schedules, include the EIN or SSN of the claimant.
- 4When completing any schedule, ensure it includes the Period of the claim, Item number (when requested), Rate (as needed), Number of gallons, and Amount of refund.
- 5If claiming refunds for Schedules 1 and 6, send Form 8849 to Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0002.
- 6If claiming refunds for Schedules 2, 3, 5, and 8, send Form 8849 to Internal Revenue Service P.O. Box 312 Covington, KY 41012-0312.
- 7Do not use Form 8849 to make adjustments to liability reported on Forms 720 for prior quarters; instead, use Form 720X.
How to file this form
- 1Complete all required claimant information on Form 8849, including the name, EIN/SSN, and full address.
- 2Check the appropriate box(es) for every schedule being attached to Form 8849. Remember that Schedules 2, 3, 5, and 8 must be filed with a separate Form 8849 if multiple are included.
- 3Include the claimant's name and EIN (or SSN) on each sheet you attach, and ensure only applicable schedules are attached.
- 4Mail the completed Form 8849 to the correct location: send forms with Schedules 1 or 6 to Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0002; send forms with Schedules 2, 3, 5, and 8 to Internal Revenue Service P.O. Box 312 Covington, KY 41012-0312.
- 5Keep a copy of the entire filed package for your records.
Known limitations
- 1Do not use Form 8849 to make adjustments to liability reported on Forms 720 for prior quarters.
- 2Do not use Form 8849 to claim any amounts that were or will be claimed on Form 720, Schedule C; Form 4136, Credit for Federal Tax Paid on Fuels;
- 3Do not use Form 8849 to make adjustments to liability reported on Forms 720 filed for prior quarters; instead, use Form 720X, Amended Quarterly Federal Excise Tax Return.
- 4Do not use Form 8849 to claim amounts that you took or will take as a credit on Form 720, Schedule C; Form 730; Form 2290; or Form 4136.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition of IRS Form 8849 is Rev. August 2014. For the latest information about developments related to this form and its instructions or separate schedules, users must visit www.irs.gov/form8849.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2014.
- Filing purpose — verify that the claim is specifically for a refund of excise taxes.
- Mailing address — confirm two separate mailing addresses based on which schedules are attached (Schedules 1 and 6 go to Cincinnati, OH; Schedules 2, 3, 5, and 8 go to Covington, KY).
- Signature — include the claimant's name and Employer Identification Number (EIN) or Social Security Number (SSN) on each sheet attached.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 8849 and all attached schedules.
- 2If required procedures or information are not followed, the refund may be delayed or Form 8849 may be returned to the claimant.
- 3For detailed information on fuel tax credits and refunds, consult Pub. 510, Excise Taxes, or Pub. 225, Farmer’s Tax Guide.
- 4If seeking guidance regarding excise taxes, call the IRS business and specialty tax line at 1-800-829-4933.
Sources
- SRCForm p.1 — The official title is Claim for Refund of Excise Taxes.
- SRCForm p.1 — The claimant must provide their Name, EIN, Address, SSN, City or town, state/province, ZIP/foreign postal code, and foreign country if applicable.
- SRCForm p.2 — Form 8849 can be used to claim a refund of excise taxes.
- SRCForm p.2 — Schedules 1, 2, 3, 5, and 8 must be attached to Form 8849; Schedules 2, 3, 5, and 8 cannot be filed with any other schedules on Form 8849.
- SRCForm p.2 — To claim certain fuel related refunds (nontaxable uses/sales), attach Schedules 1, 2, 3, 5, and 8; for claims not reportable on those schedules, attach Schedule 6.
- SRCForm p.2 — Form 8849 cannot be used to make adjustments to liability reported on Forms 720 filed for prior quarters; instead, use Form 720X.
- SRCForm p.2 — For Schedules 1 and 6, send Form 8849 to: Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0002.
- SRCForm p.2 — For Schedules 2, 3, 5, and 8, send Form 8849 to: Internal Revenue Service P.O. Box 312 Covington, KY 41012-0312.
Common confusion points
Do I need to file multiple forms?
If claiming refunds for different types of schedules, each schedule must be filed with a separate Form 8849.
What tax returns can I use Form 8849 for?
Use Form 8849 to claim certain fuel related refunds such as nontaxable uses (or sales) of fuels, or for claims reported on Forms 720, Form 730, Form 11-C, and Form 2290.
Which schedules go with which filing?
Schedules 2, 3, 5, and 8 must be filed with a separate Form 8849 from the other schedules (Schedules 1, 6).
What if I have multiple claims on one schedule?
If more space is needed for any line on a schedule, prepare a separate sheet containing the same information.
Where should I send my refund claim?
Send Form 8849 to different addresses depending on which schedules are attached: Schedules 1 and 6 go to Cincinnati, OH; Schedules 2, 3, 5, and 8 go to Covington, KY.
What is the required filing information?
The claimant must generally include the EIN (or SSN) on each attached schedule, the period of the claim, item number, rate, number of gallons, and amount of refund.
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Questions about IRS Form 8849
What is IRS Form 8849 used for?
This form allows people or organizations to claim back money they paid in federal excise taxes on fuels. If you used certain types of fuel for tax-exempt purposes, this is how you submit that evidence to the IRS. It helps ensure that proper refunds are issued after filing your tax return.
Who must file IRS Form 8849?
Claimants generally use Form 8849; specifically, organizations exempt from income tax under section 501(a) must file the annual form for fuel used during the taxable year [Form p.4].
What information does IRS Form 8849 require?
The form collects claimant identification information like name and EIN, as well as detailed claim data including the Period of the claim, Item number, Rate, Number of gallons, and Amount of refund on attached schedules [Form p.3].
When is IRS Form 8849 due?
For organizations exempt from income tax under section 501(a), the annual Form 8849 must be filed within the 3 years following the close of the taxable year [Form p.4].
Where do I file IRS Form 8849?
The form must be sent to different service centers depending on which schedules are included: Schedules 1 and 6 go to Cincinnati, OH 45999-0002; Schedules 2, 3, 5, and 8 go to P.O. Box 312 Covington, KY 41012-0312 [Form p.2].
How do I complete IRS Form 8849?
The form must be signed by a person with authority to sign for the claimant. Claimants must complete and attach all requested information on each schedule, including the Period of the claim, Item number, Rate, Number of gallons, and Amount of refund [Form p.3].
What happens if IRS Form 8849 is filed incorrectly?
If the required procedures are not followed or if incomplete information is provided, the refund will be delayed or Form 8849 will be returned to you [Form p.3].
Do I need to file multiple forms?
If claiming refunds for different types of schedules, each schedule must be filed with a separate Form 8849.
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