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Department of the Treasury
Instructions for Schedule 6 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
enacted after they were published, go to www.irs.gov/form8849. Truck, trailer, and semitrailer chassis and bodies, and tractors 383
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
Decision 9698 changed the information to be submitted for credit Taxable tires, super single tires designed for steering 305
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.
Do not use Schedule 6 to make adjustments to liability Diesel-water fuel emulsion blending (CRN 310). The claim
rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to
CAUTION use Form 720X, Amended Quarterly Federal Excise
! reported on Forms 720 filed for prior quarters. Instead, produce a diesel-water fuel emulsion is $.046 per gallon of
Tax Return. Also, do not use Schedule 6 to claim amounts that diesel fuel (blender claims).
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
How to file. Attach Schedule 6 to Form 8849, Claim for Refund quarter following the last quarter included in the claim. Only one
of Excise Taxes. If you attach additional sheets, write your name claim may be filed per quarter. Enter the earliest and latest date
and taxpayer identification number on each sheet. of the claim on page 1. If the above requirements are not met,
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
1. A detailed description of the claim. with the Environmental Protection Agency under Clean Air Act,
2. Any additional information required by the regulations. section 211;
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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Form 2290, CRN 365 1. An explanation of the reason for claiming a refund.
A claim for refund may be made for the following: 2. The date of payment and the amount of the tax.
An overpayment of tax due to a mistake in tax liability 3. Whether any previous claim covering the amount
previously reported on Form 2290. The claim is made by the involved, or any part, has been filed.
person that paid the tax to the government. 4. A statement that you:
A pro rata refund of the tax paid on Form 2290 for a vehicle a. Have not collected (whether as a separate charge or
that was sold, destroyed, or stolen before June 1 of any period otherwise) the amount of the tax from the person that placed the
(July 1 – June 30) and subsequently not used during the period. wager on which the tax was imposed,
The claim is made by the person in whose name the vehicle is b. Have repaid the amount of the tax to the person that
registered at the time it was sold, destroyed, or stolen. To make placed the wager, or
a claim for a vehicle that was sold, destroyed, or stolen, the
following information must be attached to Schedule 6. c. Have the written consent of the person that placed the
wager to the making of the refund (the consent must be attached
1. The vehicle identification number (VIN). to the claim).
2. The taxable gross weight category. 5. If the overpayment relates to a laid-off wager accepted by
3. Whether the vehicle was sold, destroyed, or stolen. you, one of the above three statements must be attached for
4. The date of the sale, destruction, or theft. both the person that placed the laid-off wager and the person
that placed the original wager.
5. Computation of the refund amount (see the Instructions
for Form 2290, line 5, for reference). Credit for wagers laid off by you. If you accept a wager and
6. If the vehicle was sold on or after July 1, 2015, the name lay off all or part of the wager with a person who is liable for the
and address of the purchaser of the vehicle. tax and have paid the tax, a claim may be allowed for the tax
paid on the laid-off amount. The claim is made by the person
Any vehicle on which the tax was paid on Form 2290 if the that paid the tax to the government. No claim is allowed unless
vehicle was used 5,000 miles or less on public highways (7,500 the following information is attached to Schedule 6.
or less for agricultural vehicles) during the period (July 1 – June
30). The mileage limitation applies to the total mileage a vehicle 1. The certificate described in Regulations section
is driven during a period regardless of the number of owners of 44.6419-2(d).
the vehicle. A claim for this mileage refund cannot be filed until 2. A statement that includes (a) the reason for the refund, (b)
after June 30 of the period. The claim is made by the person that the month in which the tax was paid, (c) the date of payment,
paid the tax to the government. and (d) whether any previous claim covering the amount
involved, or any part, has been filed.
Form 730, CRN 368
A claim for refund may be made for an overpayment of tax. The Form 11-C, CRN 367
claim is made by the person that paid the tax to the government. A claim for refund may be made for overpayment of tax due to a
The claim is not allowed unless a statement of the facts is mistake in tax liability previously reported on Form 11-C. The
attached that includes the following information. claim is made by the person that paid the tax to the government.

-2- Instructions for Schedule 6 (Form 8849)

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