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                                                     Claim for Refund of Excise Taxes
Form     8849                                                                                                                                       OMB No. 1545-1420
(Rev. August 2014)
Department of the Treasury  
Internal Revenue Service           ▶ Information about Form 8849 and its instructions is at www.irs.gov/form8849. 
Print clearly. Leave a blank box between words. 
Name of claimant                                                                                                      Employer identification number (EIN) 

Address (number, street, room or suite no.)                                                                           Social security number (SSN) 

City or town, and state or province. If you have a foreign address, see instructions.                                 ZIP or foreign postal code 

Foreign country, if applicable. Do not abbreviate.                                                                    Month claimant’s income tax year ends 

Daytime telephone number (optional)

Caution.  Do not  use Form 8849 to make adjustments to liability reported on Forms 720 for prior quarters or to claim any amounts 
that were or will be claimed on Form 720, Schedule             C; Form 4136, Credit         for Federal Tax Paid on Fuels; Form 2290, Heavy             Highway 
Vehicle Use Tax Return; or Form 730, Monthly Tax Return for Wagers. 

                                                                    Schedules Attached 
Check (✓) the appropriate box(es) for the schedule(s) you attach to Form 8849. Only attach the schedules on which you are claiming 
a  refund.  Schedules  2,  3,  5,  and  8  cannot  be  filed  with  any  other  schedules  on  Form  8849.  File  each  of  these  schedules  with  a 
separate Form 8849. 

Schedule 1               Nontaxable Use of Fuels             . .  . . . .             . . . .   . . .   .   . .  .  . .    . .  . .                 . . .  .

Schedule 2               Sales by Registered Ultimate Vendors  .        .             . . . .   . . .   .   . .  .  . .    . .  . .                 . . .  .

Schedule 3               Certain Fuel Mixtures and the Alternative Fuel Credit  .               . . .   .   . .  .  . .    . .  . .                 . . .  .

Schedule 5               Section 4081(e) Claims  .           . .  . . . .             . . . .   . . .   .   . .  .  . .    . .  . .                 . . .  .

Schedule 6               Other Claims       .      . . .     . .  . . . .             . . . .   . . .   .   . .  .  . .    . .  . .                 . . .  .

Schedule 8               Registered Credit Card Issuers           . . . .             . . . .   . . .   .   . .  .  . .    . .  . .                 . . .  .

                         Under penalties of perjury, I declare (1) that I have examined this claim, including accompanying schedules and statements, and to the best of my 
                         knowledge and belief, it is true, correct, and complete, and (2) that amounts claimed on this form have not been, and will not be, claimed on any 
                         other form. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 
Sign  
Here                     Signature and title (if applicable)                                                                                          Date 

                         Type or print your name below signature. 
             Print/Type preparer’s name                        Preparer’s signature                       Date
Paid                                                                                                                       Check         if         PTIN
                                                                                                                           self-employed
             Firm’s name     
Preparer                     ▶                                                                                      Firm’s EIN ▶
Use Only
             Firm’s address  ▶                                                                                      Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                               Cat. No. 20027J               Form  8849  (Rev. 8-2014)

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Form 8849 (Rev. 8-2014) Page 2

Section references are to the Internal Revenue Code. • Form 730, Monthly Tax Return for Wagers;
Future Developments • Form 11-C, Occupational Tax and Registration Return
for Wagering; and
For the latest information about developments related to
Form 8849 and its instructions or separate schedules, • Form 2290, Heavy Highway Vehicle Use Tax Return.
such as legislation enacted after they were published, go Filers only need to complete and attach to Form 8849 the
to www.irs.gov/form8849. applicable schedules.
What’s New Do not use Form 8849:
Changes are discussed under What’s New in the • To make adjustments to liability reported on Forms
instructions for each schedule. 720 filed for prior quarters; instead, use Form 720X,
Amended Quarterly Federal Excise Tax Return.
Reminders • To claim amounts that you took or will take as a credit
• You can electronically file Form 8849 through any on Form 720, Schedule C; Form 730; Form 2290; or Form
electronic return originator (ERO), transmitter, and/or 4136.
intermediate service provider (ISP) participating in the
IRS e-file program for excise taxes. For more information Additional Information
on e-file and its availability, visit the IRS website at Pub. 510, Excise Taxes, has information on fuel tax
www.irs.gov/efile. credits, refunds, nontaxable uses, and the definitions of
• Qualified subchapter S subsidiaries (QSubs) and terms such as ultimate vendor.
eligible single-owner disregarded entities are treated as Pub. 225, Farmer’s Tax Guide, has information on
separate entities for certain excise tax and reporting credits and refunds for the federal excise tax on fuels
purposes. QSubs and eligible single-owner disregarded applicable to farmers.
entities must pay and report certain excise taxes (other You may also call the IRS business and specialty tax
than IRS Nos. 31, 51, and 117), register for certain excise line at 1-800-829-4933 with your excise tax questions.
tax activities, and claim certain refunds, credits, and
payments under the entity’s employer identification Where To File
number (EIN). These actions cannot take place under the
• For Schedules 1 and 6, send Form 8849 to:
owner’s taxpayer identification number (TIN). Some
QSubs and disregarded entities may already have an Department of the Treasury
EIN. However, if you are unsure, call the IRS business Internal Revenue Service
and specialty tax line at 1-800-829-4933. Cincinnati, OH 45999-0002
Generally, QSubs and eligible single-owner disregarded • For Schedules 2, 3, 5, and 8, send Form 8849 to:
entities will continue to be treated as disregarded entities Internal Revenue Service
for other federal tax purposes (other than employment P.O. Box 312
taxes). Thus, taxpayers filing Form 4136, Credit for Covington, KY 41012-0312
Federal Tax Paid on Fuels, with Form 1040, Individual
Income Tax Return, can use the owner’s TIN. For specific Caution. Private delivery services designated by the IRS
information, see Treasury Decision (T.D.) 9356. You can cannot deliver items to P.O. boxes. You must use the
find T.D. 9356 on page 675 of Internal Revenue Bulletin U.S. Postal Service to mail any item to an IRS P.O. box
2007-39 at www.irs.gov/pub/irs-irbs/irb07-39.pdf. address. For details on designated private delivery
services, see Pub. 509, Tax Calendars.
General Instructions Including the Refund in Income
Purpose of Form Include any refund of excise taxes in your gross income if
you claimed the amount of the tax as an expense
Use Form 8849 to claim a refund of excise taxes. Attach deduction that reduced your income tax liability.
Schedules 1, 2, 3, 5, and 8 to claim certain fuel related
refunds such as nontaxable uses (or sales) of fuels. Cash method. If you use the cash method and file a
claim for refund, include the refund amount in your gross
Attach Schedule 6 for claims not reportable on income for the tax year in which you receive the refund.
Schedules 1, 2, 3, 5, and 8, including refunds of excise
taxes reported on: Accrual method. If you use an accrual method, include
the amount of refund in gross income for the tax year in
• Form 720, Quarterly Federal Excise Tax Return; which you used the fuels or sold the fuels if you are a
registered ultimate vendor or registered credit card issuer.

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Form 8849 (Rev. 8-2014) Page 3

Specific Instructions Type of Use Table
The following table lists the nontaxable uses of fuels. You
Name and Address
must enter the number from the table in the Type of Use
Print the information in the spaces provided. Begin column as required on Schedules 1 and 2.
printing in the first box on the left. Leave a blank box No. Type of Use
between each name and word. If there are not enough 1 On a farm for farming purposes
boxes, print as many letters as there are boxes. Use
hyphens for compound names; use one box for each 2 Off-highway business use (for business use other than in
hyphen. a highway vehicle registered or required to be registered
for highway use) (other than use in mobile machinery)
P.O. box. If your post office does not deliver mail to your
street address and you have a P.O. box, show your box 3 Export
number instead of your street address. 4 In a boat engaged in commercial fishing
5 In certain intercity and local buses
Foreign address. Follow the country’s practice for
6 In a qualified local bus
entering the postal code.
7 In a bus transporting students and employees of
EIN and SSN schools (school buses)
Enter your EIN in the boxes provided. If you are not 8 For diesel fuel and kerosene (other than kerosene used
required to have an EIN, enter your SSN. An incorrect or in aviation) used other than as a fuel in the propulsion
missing number will delay processing your claim. engine of a train or diesel-powered highway vehicle
Month Income Tax Year Ends (but not off-highway business use)
Enter the month your income tax year ends. For 9 In foreign trade
example, if your income tax year ends in December, 10 Certain helicopter and fixed-wing aircraft uses
enter “12” in the boxes. If your year ends in March, enter 11 Exclusive use by a qualified blood collector
“03.” organization
Signature 12 In a highway vehicle owned by the United States that
is not used on a highway
Form 8849 must be signed by a person with authority to
sign this form for the claimant. 13 Exclusive use by a nonprofit educational
organization
Note. Your refund will be delayed or Form 8849 will be
returned to you if you do not follow the required 14 Exclusive use by a state, political subdivision of a
procedures or do not provide all the required information. state, or the District of Columbia
See the instructions for each schedule. 15 In an aircraft or vehicle owned by an aircraft
Complete each schedule and attach all information museum
requested for each claim you make, generally including 16 In military aircraft
the following: Types of Use 13 and 14. Generally, claims for sales of
• EIN (or SSN) on each attached schedule, diesel fuel, kerosene, kerosene for use in aviation,
gasoline, or aviation gasoline for the exclusive use of a
• Period of the claim, state or local government (and nonprofit educational
• Item number (when requested) from the Type of Use organization for gasoline or aviation gasoline) must be
Table below, made following the order below.
• Rate (as needed; see the separate schedule 1. By the registered credit card issuer if the state or
instructions), local government (or nonprofit educational organization if
• Number of gallons, and applicable) used a credit card and the credit card issuer
meets the requirements discussed in the Schedule 8
• Amount of refund. (Form 8849) instructions.
If you need more space for any line on a schedule (for 2. By the registered ultimate vendor if the ultimate
example, you have more than one type of use) prepare a purchaser did not use a credit card and the ultimate
separate sheet with the same information. Include your vendor meets the requirements discussed in the
name and EIN (or SSN) on each sheet you attach. Schedule 2 (Form 8849) instructions.
3. By the ultimate purchaser if the ultimate purchaser
used a credit card and neither the registered credit card
issuer nor the registered ultimate vendor is eligible to
make the claim.
For additional requirements, see Pub. 510.

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Form 8849 (Rev. 8-2014) Page 4

Additional Information for Schedules 1, 2, Privacy Act and Paperwork Reduction Act Notice. We
and 3 ask for the information on the form and schedules to carry
out the Internal Revenue laws of the United States. We need
Annual Claims it to figure and collect the right amount of tax. Subtitle F,
If a claim was not made for any gallons during the Procedure and Administration, of the Internal Revenue Code
income tax year on Form 8849, an annual claim may be allows refunds of taxes imposed under Subtitle D,
made. Generally, an annual claim is made on Form 4136 Miscellaneous Excise Taxes. The form and schedules are
for the income tax year during which the fuel was: used to determine the amount of the refund that is due to
you. Section 6109 requires you to provide your taxpayer
• Used by the ultimate purchaser; identification number (SSN or EIN). Routine uses of tax
• Sold by the registered ultimate vendor; information include giving it to the Department of Justice for
• Purchased with a credit card issued by a registered civil and criminal litigation, and cities, states, and the District
credit card issuer (except for gasoline and aviation of Columbia for use in administering their tax laws. We may
gasoline); also disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal
• Used to produce biodiesel or renewable diesel nontax criminal laws, or to federal law enforcement
mixtures, and alternative fuel mixtures; or agencies and intelligence agencies to combat terrorism.
• Used in mobile machinery. You are not required to claim a refund; however, if you
The following claimants must use Form 8849 (Schedule do so you must provide the information requested on this
1) for annual claims. form. If you fail to provide all requested information in a
timely manner, we may be unable to process this claim. If
1. The United States.
you provide false or fraudulent information, you may be
2. A state, political subdivision of a state, or the District liable for penalties.
of Columbia (but see Types of Use 13 and 14, earlier).
You are not required to provide the information
3. Organizations exempt from income tax under section requested on a form that is subject to the Paperwork
501(a) (provided that the organization is not required to Reduction Act unless the form displays a valid OMB
file Form 990-T, Exempt Organization Business Income control number. Books or records relating to a form or its
Tax Return, for that taxable year). instructions must be retained as long as their contents
For claimants included in 1–3 above, the annual Form may become material in the administration of any Internal
8849 for fuel used during the taxable year must be filed Revenue law. Generally, tax returns and return
within the 3 years following the close of the taxable year. information are confidential, as required by section 6103.
For these claimants, the taxable year is based on the The time needed to complete and file the form and
calendar year or fiscal year it regularly uses to keep its schedules will vary depending on individual
books. circumstances. The estimated average times are:
Although not an annual claim, the above claimants Record- Learning Preparing, copying,
should use Schedule 3 (Form 8849) to claim the keeping about the law assembling, and
alternative fuel credit. or the form sending the form
to the IRS
Note. Gasoline used by the above claimants on a farm
Form 8849 3 hr., 21 min. 24 min. 28 min.
for farming purposes (type of use 1) is an allowable use
on Schedule 1 (Form 8849), line 1. Schedule 1 20 hr., 19 min. 6 min. 25 min.
Schedule 2 11 hr., 43 min. 11 min.
Paid Preparer Use Only Schedule 3 7 hr., 10 min. 6 min. 13 min.
A paid preparer must sign Form 8849 and provide the Schedule 5 3 hr., 35 min. 6 min. 9 min.
information in the Paid Preparer Use Only section at the Schedule 6 2 hr., 9 min. 24 min. 27 min.
end of the form if the preparer was paid to prepare the Schedule 8 5 hr., 15 min. 5 min.
form and is not an employee of the filing entity. The If you have comments concerning the accuracy of
preparer must give you a copy of the form in addition to these time estimates or suggestions for making the form
the copy to be filed with the IRS. and schedules simpler, we would be happy to hear from
If you are a paid preparer, enter your Preparer Tax you. You can send your comments from
Identification Number (PTIN) in the space provided. www.irs.gov/formspubs. Click on “More Information” and
Include your complete address. If you work for a firm, you then on “Give us feedback.” You can also write to:
also must enter the firm's name and the EIN of the firm. Internal Revenue Service
However, you cannot use the PTIN of the tax preparation Tax Forms and Publications
firm in place of your PTIN. 1111 Constitution Ave. NW, IR-6526
You can apply for a PTIN online or by filing Form W-12, Washington, DC 20224
IRS Paid Preparer Tax Identification Number (PTIN) Do not send Form 8849 to this address. Instead, see
Application and Renewal. For more information about Where To File, earlier.
applying for a PTIN online, visit the IRS website at
www.irs.gov/ptin.

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