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Form 8849S5: 8849 (Schedule 5)
IRS Form 8849 (Schedule 5) is used to claim a refund of the second tax paid on fuel for those who filed Form 720. The form covers claims related to Section 4081(e) and must be claimed within 3 years from the return filing.
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IRS Form 8849S5 - 8849 (Schedule 5)
IRS Form 8849 (Schedule 5) is used to claim a refund of the second tax paid on fuel for those who filed Form 720. The form covers claims related to Section 4081(e) and must be claimed within 3 years from the return filing.
Risk Radar
Scan points- 1Only the person who reported on Form 720 and paid the second tax can file this claim.
- 2Failing to attach a copy of the First Taxpayer’s Report with the filing.
- 3Omitting the Statement of Subsequent Seller when the fuel was bought from someone other than the first taxpayer.
- 4Entering an incorrect line number in Part II column (c) for the Type of fuel.
- 5Not calculating and entering the total refund amount at the top of Schedule 5.
Plain English
This form allows a taxpayer to get money back when two different taxes have been applied to the same amount of fuel. It is used by someone who paid the second tax on the fuel to claim that refund with the IRS. The claims cover various types of fuels, such as gasoline and kerosene.
Submission Date
- Filing date: 2012-07-17 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 the second tax paid on fuel for which you have filed Form 720 reporting and paying the tax claimed.
- Do not use it when only one tax was paid on the fuel, as Section 4081(e) claims apply if two taxes were paid.
- Check Form 720 instead when you are making the initial report and payment of the tax that allows this claim to be filed.
Form selector
Use this form or another form?
Fuel purchased from a different seller than the first taxpayer
This document must be attached if the fuel was bought from someone other than the original first taxpayer.
✓ Check Part II requirements.
Claiming tax on dyed kerosene or gasoline blendstocks
These specific fuels are covered under line 6 for Section 4081(e) claims.
✓ Verify the fuel type matches the list provided in Line 6.
Claiming tax on aviation-grade kerosene
Since September 30, 2005, lines 7 and 8 cover kerosene for use in aviation; prior claims used line 5.
✓ Confirm the date of the second tax liability incurred to select the correct line.
Deadline or filing window
A claim generally must be filed within 3 years from the time the return for the second tax was filed. Alternatively, the claim must be filed within 2 years from the time the second tax was paid to the government; whichever date is later governs.
Checklist
What you need before filling it out
Claimant Certification
Claimant must certify the amount of the second tax has not been included in the price of the fuel, and has not been collected from the purchaser. · Form 8849 (Schedule 5)
First Taxpayer’s Report
A copy of the First Taxpayer’s Report that relates to the fuel covered by each claim. · Part II, Requirement 1
Date second tax liability incurred (d)
Use MMDDYYYY format (e.g., 06092006). · Part I
Diesel-water fuel emulsion
Line 5, Part I · This line is used for claims related to diesel-water fuel emulsions (effective after December 31, 2005).
Total refund box
Sum of all amounts in column (a) from Part I. · Top of Schedule 5 (Form 8849)
Claimant's registration number
Must be entered on the form. · Form 8849 (Schedule 5)
Before you submit
- 1Ensure the claimant certifies that the second tax amount was not included in the price of the fuel and has not been collected from the purchaser.
- 2Verify that a copy of the First Taxpayer’s Report is attached for every claim listed on Part I.
- 3If applicable, confirm a copy of the Statement of Subsequent Seller is attached to support the claim.
- 4Check that all claims are made by the person who reported on Form 720 and paid the second tax.
- 5Confirm the filing date falls within 3 years from the return for the second tax being filed (or 2 years from payment, whichever is later).
- 6Verify that each line in Part I has a corresponding entry in Part II detailing the fuel type, dates, amounts, and gallons claimed.
- 7Ensure the total refund box reflects the sum of all amounts entered in column (a) on Part I.
How to file this form
- 1Complete Part I by entering the Type of fuel, Amount of refund (column a), CRN, Date second tax liability incurred (d), Amount of second tax paid (f), and Gallons of fuel claimed (e).
- 2Fill out Part II by entering the specific line number from Part I into column (c) and ensuring all supporting information is documented for each claim.
- 3Attach a copy of the First Taxpayer’s Report, and if necessary, attach a copy of the Statement of Subsequent Seller to support every claim listed on Schedule 5 (Form 8849).
- 4Calculate the Total refund by adding up all amounts in column (a) and enter this sum in the total refund box at the top of Schedule 5.
- 5Attach completed Schedule 5 (Form 8849) to your main Form 8849 submission, writing 'Section 4081(e) Claim' on the envelope.
Known limitations
- 1The claim applies to fuels listed in Part I of Schedule 5 (Form 8849).
- 2If two taxes were paid on the fuel for which the claim is filed, a claim for refund of the second tax may be made.
- 3Line 6 specifically covers claims for dyed diesel fuel, dyed kerosene, and other exempt removals (gasoline blendstocks, kerosene used for a feedstock, and diesel fuel or kerosene used in Alaska).
- 4Line 7 specifically allows Section 4081(e) claims for kerosene for use in aviation.
- 5The claim must be filed within 3 years from the time the return for the second tax was filed or 2 years from the time the second tax was paid to the government, whichever is later.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 1-2006, effective January 2006. The source does not point to a separate 'latest information' page but details revisions that took effect after specific dates.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2006.
- Total Refund box — confirm you have added all amounts from column (a) in Part I.
- Mailing address — confirm the IRS address is listed under 'Where To File' in Form 8849 instructions.
- Signature — confirm the claimant certifies that the second tax amount was not included in the price of the fuel and has not been collected from the purchaser.
Quick Facts
Downloads
After you file
- 1Attach Schedule 5 (Form 8849) to Form 8849.
- 2On the envelope, write "Section 4081(e) Claim".
- 3Keep a copy of the filed form.
- 4Total all amounts entered in column (a) and enter the result in the total refund box at the top of Schedule 5 (Form 8849).
- 5The First Taxpayer’s Report and Statement of Subsequent Seller must contain all the information shown in Model Certificates A and B in Appendix B of Pub. 510.
Sources
- SRCForm 8849 (Schedule 5) is used to claim a refund of the second tax paid for fuels listed in Part I (Instructions p.2).
- SRCThe claim must be made by the person who filed Form 720 and paid the claimed tax (p.1, Caution; p.2, Example).
- SRCClaims are generally due within 3 years from the return filing or 2 years from payment of the second tax, whichever is later (p.2, Example).
- SRCThe required attachments include a copy of the First Taxpayer’s Report and, if applicable, a Statement of Subsequent Seller (p.1, Claimant certifies; p.2, Instructions Section 4081(e) Claims).
- SRCFor gasoline, use Line 1 on Schedule 5 (Form 8849), which is part of Part I (p.1).
- SRCThe claim can be made for dyed diesel fuel, dyed kerosene, and other exempt removals on Line 6 (p.2, Line 6).
Common confusion points
Who can file this claim?
The person that has filed Form 720 reporting and paying the tax claimed is the only person eligible to make this claim.
What do I need to attach?
A copy of the First Taxpayer’s Report relating to the fuel covered by each claim, plus a copy of the Statement of Subsequent Seller if the fuel was bought from someone other than the first taxpayer.
Which line applies for my fuel?
Check Part II: Gasoline is on Line 1; Aviation gasoline is on Line 2; Kerosene is on Line 3; Diesel fuel is on Line 4; Diesel-water fuel emulsion is on Line 5; Dyed diesel fuel, dyed kerosene, and other exempt removals are on Line 6; Kerosene for use in commercial aviation (other than foreign trade) is on Line 7; and Kerosene for use in commercial aviation (foreign trade) is on Line 8.
What format must I use for the date?
Use MMDDYYYY format when entering the Date second tax liability incurred in column (d).
Do I need to file this with another schedule?
No, Schedule 5 (Form 8849) should not be filed with any other schedule.
What if I ran out of space on Part I?
Attach separate sheets to provide more space for claims.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (A correction mechanism is implied by the claim nature, but not explicitly detailed as a separate form number.)
Questions about IRS Form 8849S5
What is IRS Form 8849S5 used for?
This form allows a taxpayer to get money back when two different taxes have been applied to the same amount of fuel. It is used by someone who paid the second tax on the fuel to claim that refund with the IRS. The claims cover various types of fuels, such as gasoline and kerosene.
Who must file IRS Form 8849S5?
The person that has filed Form 720 reporting and paying the tax claimed must file this Schedule 5 (Form 8849).
What information does IRS Form 8849S5 require?
Part I collects basic claim information, including the type of fuel and the date the second tax liability was incurred. Part II provides supporting details such as the amount of refund and gallons of fuel claimed.
When is IRS Form 8849S5 due?
Generally, the claim must be filed within 3 years from the time the return for the second tax was filed or 2 years from the time the second tax was paid to the government, whichever is later.
Where do I file IRS Form 8849S5?
The form should be mailed to the IRS at the address listed under Where To File in the Form 8849 instructions. The envelope must state "Section 4081(e) Claim".
How do I complete IRS Form 8849S5?
First, complete Part I by listing the type of fuel and date incurred. Next, fill out Part II with specific amounts and gallons claimed. Finally, attach Schedule 5 to Form 8849 and ensure all required supporting documents are included.
What happens if IRS Form 8849S5 is filed incorrectly?
If the claim is filed incorrectly, the taxpayer may not receive their refund for the second tax paid on the fuel.
Who can file this claim?
The person that has filed Form 720 reporting and paying the tax claimed is the only person eligible to make this claim.
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