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Department of the Treasury
Instructions for Schedule 6 Internal Revenue Service

(Form 8849)
(Rev. August 2013)
Other Claims

Section references are to the Internal Revenue Code unless Tax CRN
otherwise noted. Ozone-depleting chemicals 398
Future Developments Truck, trailer, and semitrailer chassis and bodies, and tractors 383
For the latest information about developments related to Passenger vehicles (luxury tax) 392
Schedule 6 (Form 8849) and its instructions, such as legislation Taxable tires other than biasply or super single tires 396
enacted after they were published, go to www.irs.gov/form8849.
Taxable tires, biasply or super single tires 304
What's New Taxable tires, super single tires designed for steering 305
Gas guzzler automobiles 340
New section 4191 (enacted by the Affordable Care Act) provides Vaccines 397
for an excise tax on certain medical devices, so credit reference
number (CRN) 438, for taxable medical devices, has been Taxable medical devices 438
added to the Form 720 Tax and CRN chart below. Sport fishing equipment 341
Fishing rods and fishing poles 308
General Instructions Fishing tackle boxes 387
Electric outboard motors 342
Purpose of schedule. Use Schedule 6 for claims not
reportable on Schedules 1, 2, 3, 5, and 8, including refunds of Bows, quivers, broadheads, and points 344
excise taxes reported on: Arrow shafts 389
Form 720, Quarterly Federal Excise Tax Return;
Form 2290, Heavy Highway Vehicle Use Tax Return;
Form 730, Monthly Tax Return for Wagers; and Diesel-water fuel emulsion blending (CRN 310). The claim
Form 11-C, Occupational Tax and Registration Return for rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to
Wagering. produce a diesel-water fuel emulsion is $.046 per gallon of
Do not use Schedule 6 to make adjustments to liability diesel fuel (blender claims).
The amount claimed must be at least $750. This amount may
CAUTION use Form 720X, Amended Quarterly Federal Excise
! reported on Forms 720 filed for prior quarters. Instead, be met by making a claim during any quarter of a claimant’s
Tax Return. Also, do not use Schedule 6 to claim amounts that income tax year or aggregating amounts from any quarters of
were taken or will be taken as a credit on Form 2290 or Form the claimant’s income tax year for which no other claim has been
730. made. The amount claimed for a diesel-water fuel emulsion may
be combined with any amounts claimed on Schedule 1 to meet
Claim requirements. Generally, a claim must be filed within 3 the $750 minimum. The claim must be filed during the first
years of the filing of the return to which the claim relates, or 2 quarter following the last quarter included in the claim. Only one
years from when the tax reported on that return was paid, claim may be filed per quarter. Enter the earliest and latest date
whichever is later. of the claim on page 1. If the above requirements are not met,
How to file. Attach Schedule 6 to Form 8849, Claim for Refund see Annual Claims in the Form 8849 instructions.
of Excise Taxes. If you attach additional sheets, write your name Claimant must be registered by the IRS and must enter their
and taxpayer identification number on each sheet. registration number on the statement.
In addition to items 1–5 above, claimant must attach a
Specific Instructions statement certifying that:
Claimant produced a diesel-water fuel emulsion containing at
Form 720 least 14% water;
A claim relating to the taxes listed in the Tax and CRN chart The emulsion additive is registered by a U.S. manufacturer
below may be made. See Pub. 510, Excise Taxes, for with the Environmental Protection Agency under Clean Air Act,
information on allowable claims relating to these taxes. The section 211;
following information must be attached to the claim. Claimant used undyed diesel fuel taxed at $.244 to produce
1. A detailed description of the claim. the diesel-water fuel emulsion; and
Claimant sold or used the diesel-water fuel emulsion in its
2. Any additional information required by the regulations. trade or business.
3. The amount of the claim. If the claim is for more than one
quarter, list the claim amounts by quarter.
Form 2290, CRN 365
4. How you figured the claim amount.
A claim for refund may be made for the following:
5. Any other information you believe will support the claim. An overpayment of tax due to a mistake in tax liability
6. For CRNs 396, 304, and 305, include the number of previously reported on Form 2290. The claim is made by the
taxable tires for each CRN included in the claim. person that paid the tax to the government.

Sep 16, 2013 Cat. No. 64015P

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A pro rata refund of the tax paid on Form 2290 for a vehicle 4. A statement that you:
that was sold, destroyed, or stolen before June 1 of any period a. Have not collected (whether as a separate charge or
(July 1 – June 30) and subsequently not used during the period. otherwise) the amount of the tax from the person that placed the
The claim is made by the person in whose name the vehicle is wager on which the tax was imposed,
registered at the time it was sold, destroyed, or stolen. To make
a claim for a vehicle that was sold, destroyed, or stolen, the b. Have repaid the amount of the tax to the person that
following information must be attached to Schedule 6. placed the wager, or
1. The vehicle identification number (VIN). c. Have the written consent of the person that placed the
wager to the making of the refund (the consent must be attached
2. Whether the vehicle was sold, destroyed, or stolen. to the claim).
3. Date of the sale, accident, or theft. 5. If the overpayment relates to a laid-off wager accepted by
4. Computation of the refund amount. See the line 5 you, one of the above three statements must be attached for
instructions for Form 2290. both the person that placed the laid-off wager and the person
that placed the original wager.
Any vehicle on which the tax was paid on Form 2290 if the
vehicle was used 5,000 miles or less on public highways (7,500 Credit for wagers laid off by you. If you accept a wager and
or less for agricultural vehicles) during the period (July 1 – June lay off all or part of the wager with a person who is liable for the
30). The mileage limitation applies to the total mileage a vehicle tax and have paid the tax, a claim may be allowed for the tax
is driven during a period regardless of the number of owners of paid on the laid-off amount. The claim is made by the person
the vehicle. A claim for this mileage refund cannot be filed until that paid the tax to the government. No claim is allowed unless
after June 30 of the period. The claim is made by the person that the following information is attached to Schedule 6.
paid the tax to the government. 1. The certificate described in Regulations section
44.6419-2(d).
Form 730, CRN 368 2. A statement that includes (a) the reason for the refund, (b)
A claim for refund may be made for an overpayment of tax. The the month in which the tax was paid, (c) the date of payment,
claim is made by the person that paid the tax to the government. and (d) whether any previous claim covering the amount
The claim is not allowed unless a statement of the facts is involved, or any part, has been filed.
attached that includes the following information.
1. An explanation of the reason for claiming a refund. Form 11-C, CRN 367
2. The date of payment and the amount of the tax. A claim for refund may be made for overpayment of tax due to a
3. Whether any previous claim covering the amount mistake in tax liability previously reported on Form 11-C. The
involved, or any part, has been filed. claim is made by the person that paid the tax to the government.

-2- Instructions for Schedule 6 (Form 8849)

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