Form 8849

(Rev. August 2014)

Department of the Treasury 

Internal Revenue Service 

Claim for Refund of Excise Taxes

▶ Information about Form 8849 and its instructions is at www.irs.gov/form8849. 

OMB No. 1545-1420

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 . . . . . . . . . . . . . . . . . . . . . . . . .

Sign 

Here

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. 

Signature and title (if applicable) Date 

Type or print your name below signature. 

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

PTIN

Firm’s name ▶ Firm’s EIN ▶

Firm’s address ▶ Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 20027J Form 8849 (Rev. 8-2014) 
Form 8849 (Rev. 8-2014) Page 2 

Section references are to the Internal Revenue Code. 

Future Developments

For the latest information about developments related to 

Form 8849 and its instructions or separate schedules, 

such as legislation enacted after they were published, go 

to www.irs.gov/form8849.

What’s New 

Changes are discussed under What’s New in the 

instructions for each schedule. 

Reminders 

• You can electronically file Form 8849 through any 

electronic return originator (ERO), transmitter, and/or 

intermediate service provider (ISP) participating in the 

IRS e-file program for excise taxes. For more information 

on e-file and its availability, visit the IRS website at 

www.irs.gov/efile. 

• Qualified subchapter S subsidiaries (QSubs) and 

eligible single-owner disregarded entities are treated as 

separate entities for certain excise tax and reporting 

purposes. QSubs and eligible single-owner disregarded 

entities must pay and report certain excise taxes (other 

than IRS Nos. 31, 51, and 117), register for certain excise 

tax activities, and claim certain refunds, credits, and 

payments under the entity’s employer identification 

number (EIN). These actions cannot take place under the 

owner’s taxpayer identification number (TIN). Some 

QSubs and disregarded entities may already have an 

EIN. However, if you are unsure, call the IRS business 

and specialty tax line at 1-800-829-4933. 

Generally, QSubs and eligible single-owner disregarded 

entities will continue to be treated as disregarded entities 

for other federal tax purposes (other than employment 

taxes). Thus, taxpayers filing Form 4136, Credit for 

Federal Tax Paid on Fuels, with Form 1040, Individual 

Income Tax Return, can use the owner’s TIN. For specific 

information, see Treasury Decision (T.D.) 9356. You can 

find T.D. 9356 on page 675 of Internal Revenue Bulletin 

2007-39 at www.irs.gov/pub/irs-irbs/irb07-39.pdf. 

General Instructions 

Purpose of Form 

Use Form 8849 to claim a refund of excise taxes. Attach 

Schedules 1, 2, 3, 5, and 8 to claim certain fuel related 

refunds such as nontaxable uses (or sales) of fuels. 

Attach Schedule 6 for claims not reportable on 

Schedules 1, 2, 3, 5, and 8, including refunds of excise 

taxes reported on: 

• Form 720, Quarterly Federal Excise Tax Return; 

• Form 730, Monthly Tax Return for Wagers; 

• Form 11-C, Occupational Tax and Registration Return 

for Wagering; and 

• Form 2290, Heavy Highway Vehicle Use Tax Return. 

Filers only need to complete and attach to Form 8849 the 

applicable schedules. 

Do 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. 

• To claim amounts that you took or will take as a credit 

on Form 720, Schedule C; Form 730; Form 2290; or Form 

4136. 

Additional Information 

Pub. 510, Excise Taxes, has information on fuel tax 

credits, refunds, nontaxable uses, and the definitions of 

terms such as ultimate vendor.

Pub. 225, Farmer’s Tax Guide, has information on 

credits and refunds for the federal excise tax on fuels 

applicable to farmers. 

You may also call the IRS business and specialty tax 

line at 1-800-829-4933 with your excise tax questions. 

Where To File 

• For Schedules 1 and 6, send Form 8849 to: 

Department of the Treasury 

Internal Revenue Service 

Cincinnati, OH 45999-0002 

• For Schedules 2, 3, 5, and 8, send Form 8849 to: 

Internal Revenue Service 

P.O. Box 312 

Covington, KY 41012-0312 

Caution. Private delivery services designated by the IRS 

cannot deliver items to P.O. boxes. You must use the 

U.S. Postal Service to mail any item to an IRS P.O. box 

address. For details on designated private delivery 

services, see Pub. 509, Tax Calendars. 

Including the Refund in Income 

Include any refund of excise taxes in your gross income if 

you claimed the amount of the tax as an expense 

deduction that reduced your income tax liability. 

Cash method. If you use the cash method and file a 

claim for refund, include the refund amount in your gross 

income for the tax year in which you receive the refund. 

Accrual method. If you use an accrual method, include 

the amount of refund in gross income for the tax year in

which you used the fuels or sold the fuels if you are a

registered ultimate vendor or registered credit card issuer.
Form 8849 (Rev. 8-2014) Page 3 

Specific Instructions 

Name and Address 

Print the information in the spaces provided. Begin 

printing in the first box on the left. Leave a blank box 

between each name and word. If there are not enough 

boxes, print as many letters as there are boxes. Use 

hyphens for compound names; use one box for each 

hyphen. 

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 

number instead of your street address. 

Foreign address. Follow the country’s practice for 

entering the postal code. 

EIN and SSN

Enter your EIN in the boxes provided. If you are not 

required to have an EIN, enter your SSN. An incorrect or 

missing number will delay processing your claim. 

Month Income Tax Year Ends 

Enter the month your income tax year ends. For 

example, if your income tax year ends in December, 

enter “12” in the boxes. If your year ends in March, enter 

“03.” 

Signature 

Form 8849 must be signed by a person with authority to 

sign this form for the claimant. 

Note. Your refund will be delayed or Form 8849 will be 

returned to you if you do not follow the required 

procedures or do not provide all the required information. 

See the instructions for each schedule. 

Complete each schedule and attach all information 

requested for each claim you make, generally including 

the following: 

• EIN (or SSN) on each attached schedule, 

• Period of the claim, 

• Item number (when requested) from the Type of Use 

Table below, 

• Rate (as needed; see the separate schedule 

instructions), 

• Number of gallons, and 

• Amount of refund. 

If you need more space for any line on a schedule (for 

example, you have more than one type of use) prepare a 

separate sheet with the same information. Include your 

name and EIN (or SSN) on each sheet you attach. 

Type of Use Table 

The following table lists the nontaxable uses of fuels. You 

must enter the number from the table in the Type of Use 

column as required on Schedules 1 and 2. 

No. Type of Use 

1 On a farm for farming purposes 

2 Off-highway business use (for business use other than in 

a highway vehicle registered or required to be registered 

for highway use) (other than use in mobile machinery) 

3 Export 

4 In a boat engaged in commercial fishing 

5 In certain intercity and local buses 

6 In a qualified local bus 

7 In a bus transporting students and employees of 

schools (school buses)

8 For diesel fuel and kerosene (other than kerosene used 

in aviation) used other than as a fuel in the propulsion 

engine of a train or diesel-powered highway vehicle 

(but not off-highway business use) 

9 In foreign trade 

10 Certain helicopter and fixed-wing aircraft uses 

11 Exclusive use by a qualified blood collector 

organization 

12 In a highway vehicle owned by the United States that 

is not used on a highway 

13 Exclusive use by a nonprofit educational 

organization 

14 Exclusive use by a state, political subdivision of a 

state, or the District of Columbia 

15 In an aircraft or vehicle owned by an aircraft 

museum 

16 In military aircraft 

Types of Use 13 and 14. Generally, claims for sales of 

diesel fuel, kerosene, kerosene for use in aviation, 

gasoline, or aviation gasoline for the exclusive use of a 

state or local government (and nonprofit educational 

organization for gasoline or aviation gasoline) must be 

made following the order below. 

1. By the registered credit card issuer if the state or

local government (or nonprofit educational organization if 

applicable) used a credit card and the credit card issuer 

meets the requirements discussed in the Schedule 8 

(Form 8849) instructions. 

2. By the registered ultimate vendor if the ultimate 

purchaser did not use a credit card and the ultimate 

vendor meets the requirements discussed in the 

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. 
Form 8849 (Rev. 8-2014) Page 4 

Additional Information for Schedules 1, 2, 

and 3 

Annual Claims 

If a claim was not made for any gallons during the 

income tax year on Form 8849, an annual claim may be 

made. Generally, an annual claim is made on Form 4136 

for the income tax year during which the fuel was: 

• Used by the ultimate purchaser; 

• Sold by the registered ultimate vendor; 

• Purchased with a credit card issued by a registered 

credit card issuer (except for gasoline and aviation 

gasoline); 

• Used to produce biodiesel or renewable diesel 

mixtures, and alternative fuel mixtures; or 

• Used in mobile machinery. 

The following claimants must use Form 8849 (Schedule 

1) for annual claims. 

1. The United States. 

2. A state, political subdivision of a state, or the District 

of Columbia (but see Types of Use 13 and 14, earlier). 

3. Organizations exempt from income tax under section 

501(a) (provided that the organization is not required to 

file Form 990-T, Exempt Organization Business Income 

Tax Return, for that taxable year). 

For claimants included in 1–3 above, the annual Form 

8849 for fuel used during the taxable year must be filed 

within the 3 years following the close of the taxable year. 

For these claimants, the taxable year is based on the 

calendar year or fiscal year it regularly uses to keep its 

books. 

Although not an annual claim, the above claimants 

should use Schedule 3 (Form 8849) to claim the 

alternative fuel credit. 

Note. Gasoline used by the above claimants on a farm 

for farming purposes (type of use 1) is an allowable use 

on Schedule 1 (Form 8849), line 1. 

Paid Preparer Use Only

A paid preparer must sign Form 8849 and provide the 

information in the Paid Preparer Use Only section at the 

end of the form if the preparer was paid to prepare the 

form and is not an employee of the filing entity. The 

preparer must give you a copy of the form in addition to 

the copy to be filed with the IRS.

If you are a paid preparer, enter your Preparer Tax 

Identification Number (PTIN) in the space provided. 

Include your complete address. If you work for a firm, you 

also must enter the firm's name and the EIN of the firm. 

However, you cannot use the PTIN of the tax preparation 

firm in place of your PTIN.

You can apply for a PTIN online or by filing Form W-12, 

IRS Paid Preparer Tax Identification Number (PTIN) 

Application and Renewal. For more information about 

applying for a PTIN online, visit the IRS website at 

www.irs.gov/ptin.

Privacy Act and Paperwork Reduction Act Notice. We 

ask for the information on the form and schedules to carry 

out the Internal Revenue laws of the United States. We need 

it to figure and collect the right amount of tax. Subtitle F, 

Procedure and Administration, of the Internal Revenue Code 

allows refunds of taxes imposed under Subtitle D, 

Miscellaneous Excise Taxes. The form and schedules are 

used to determine the amount of the refund that is due to 

you. Section 6109 requires you to provide your taxpayer 

identification number (SSN or EIN). Routine uses of tax 

information include giving it to the Department of Justice for 

civil and criminal litigation, and cities, states, and the District 

of Columbia for use in administering their tax laws. We may 

also disclose this information to other countries under a tax 

treaty, to federal and state agencies to enforce federal 

nontax criminal laws, or to federal law enforcement 

agencies and intelligence agencies to combat terrorism. 

You are not required to claim a refund; however, if you 

do so you must provide the information requested on this 

form. If you fail to provide all requested information in a 

timely manner, we may be unable to process this claim. If 

you provide false or fraudulent information, you may be 

liable for penalties. 

You are not required to provide the information 

requested on a form that is subject to the Paperwork 

Reduction Act unless the form displays a valid OMB 

control number. Books or records relating to a form or its 

instructions must be retained as long as their contents 

may become material in the administration of any Internal 

Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103. 

The time needed to complete and file the form and 

schedules will vary depending on individual 

circumstances. The estimated average times are: 

Recordkeeping Learning 

about the law 

or the form 

Preparing, copying, 

assembling, and 

sending the form 

to the IRS 

Form 8849 3 hr., 21 min. 24 min. 28 min. 

Schedule 1 20 hr., 19 min. 6 min. 25 min. 

Schedule 2 11 hr., 43 min. 11 min. 

Schedule 3 7 hr., 10 min. 6 min. 13 min. 

Schedule 5 3 hr., 35 min. 6 min. 9 min. 

Schedule 6 2 hr., 9 min. 24 min. 27 min. 

Schedule 8 5 hr., 15 min. 5 min. 

If you have comments concerning the accuracy of 

these time estimates or suggestions for making the form 

and schedules simpler, we would be happy to hear from 

you. You can send your comments from 

www.irs.gov/formspubs. Click on “More Information” and 

then on “Give us feedback.” You can also write to:

Internal Revenue Service 

Tax Forms and Publications 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224 

Do not send Form 8849 to this address. Instead, see 

Where To File, earlier.