Claim for Refund of Excise Taxes OMB No. 1545-1420

(Rev. March 2008)

Department of the Treasury

Internal Revenue Service

Name of claimant

Address (number, street, room or suite no.)

Form 8849

City and state or province. If you have a foreign address, see page 2.

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

ZIP code

Social security number (SSN)

Employer identification number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Schedules Attached

Schedule 1

Schedule 2

Schedule 3

Schedule 5

Schedule 6

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 Schedule C (Form 720), Claims, 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.

Nontaxable Use of Fuels

Sales by Registered Ultimate Vendors

Certain Fuel Mixtures and the Alternative Fuel Credit

Section 4081(e) Claims

Other Claims

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.

Cat. No. 20027J Form 8849 (Rev. 3-2008)

Print clearly. Leave a blank box between words.

Daytime telephone number (optional)

Check (u) 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 8 Registered Credit Card Issuers

Date Preparer’s SSN or PTIN

Preparer’s Paid signature

Preparer’s 

Use Only

Firm’s name (or

yours if self-employed),

address, and ZIP code Phone no. ( )

©

© EIN

Check

if selfemployed
Form 8849 (Rev. 3-2008) Page 2

General Instructions

Section references are to the Internal Revenue Code.

Additional Information

● Pub. 510, Excise Taxes, has more information on

nontaxable uses, and the definitions of terms such as

ultimate vendor and blocked pump. Pub. 510 also

contains information on fuel tax credits and refunds.

Use 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;

How To Fill In Form 8849

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. Enter the information in the following

order: city, state or province, and the name of the

country. Follow the country’s practice for entering the

postal code. Do not abbreviate the country’s name.

Taxpayer Identification Number (TIN)

Enter your employer identification number (EIN) in the

boxes provided. If you are not required to have an EIN,

enter your social security number (SSN). An incorrect

or missing number will delay processing your claim.

● Form 11-C, Occupational Tax and Registration

Return for Wagering; or 

● Form 2290, Heavy Highway Vehicle Use Tax Return.

● Form 730, Monthly Tax Return for Wagers; 

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.

● To claim amounts that you took or will take as a

credit on Schedule C (Form 720), Form 730, Form

2290, or Form 4136.

What’s New

● Schedules 1, 2, 3, and 6 have all been revised based

on the Tax Technical Corrections Act of 2007 (P.L.

110-172).

You may also call the business and specialty tax line

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

Purpose of Form

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

related refunds such as nontaxable uses (or sales) of

fuels. Form 8849 lists the schedules by number and

title.

● Pub. 225, Farmer’s Tax Guide, also includes

information on credits and refunds for the federal

excise tax on fuels applicable to farmers.

● Schedules 1 and 2 have been revised to allow claims

for the leaking underground storage tank (LUST) tax

paid on aviation gasoline and kerosene used or sold for

use in foreign trade.

● Schedule 3 has been re-titled and revised to allow

claims for the alternative fuel credit.

● Schedule 6 has been revised to remove alternative

fuel credit claims for certain tax-exempt entities. The

alternative fuel credit can now be claimed on

Schedule 3.

● Electronic filing for Form 8849 is currently under

development. Once deployed, 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.

● After December 31, 2007, qualified sunchapter S

subsidiaries (QSubs) and eligible single-owner

disregarded entities are treated as separate entities for

excise tax and reporting purposes. QSubs and eligible

single-owner disregarded entities must pay and report

excise taxes (other than IRS Nos. 31, 51, and 117),

register for excise tax activites, and claim any refunds,

credits, and payments under the entity’s employer

identification number (EIN). These actions cannot take

place under the owner’s taxpyer identification number

(TIN). Some QSubs and disregarded entities may

already havean EIN. However, if you are unsure, please

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 more information on these new

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

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

Bulletin 2007-39 at

wwww.irs.gov/pub/irs-irbs/irb07-39.pdf.
Form 8849 (Rev. 3-2008) Page 3

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

6

In certain intercity and local buses

7

In a qualified local bus

8

In a bus transporting students and employees of

schools (school buses)

9

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)

10

In foreign trade

11

12

Certain helicopter and fixed-wing aircraft uses

Exclusive use by a qualified blood collector

organization

In a highway vehicle owned by the United

States that is not used on a highway

Exclusive use by a nonprofit educational

organization

In an aircraft or vehicle owned by an aircraft

museum

Exclusive use by a state, political subdivision of

a state, or the District of Columbia

16

15

14

13

Enter the period of the claim for each type of claim

using the MMDDYYYY format. For example, the first

quarter of 2008 for a calendar-year taxpayer would be

01012008 to 03312008.

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.

Period of Claim

Type of Use Table

In military aircraft

No.

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.

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 TIN on each sheet you attach.

● Amount of refund.

● Period of the claim. 

● Rate (as needed). See the separate schedule

instructions. 

● Number of gallons. 

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

Table below.

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.”

Information for Completing Schedules

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. Be sure to enter

your name and TIN on each schedule you attach.

Generally, for each claim, you must enter the following

information:

Signature

Form 8849 must be signed by a person with authority

to sign this form for the claimant.

Where To File

● For Schedules 1 and 6, mail Form 8849 to:

Department of the Treasury

Internal Revenue Service

Cincinnati, OH 45999-0002

● For Schedules 2, 3, 5, and 8, mail 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 for 2008.

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).

Specific Instructions
Form 8849 (Rev. 3-2008) Page 4

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 write to the Internal Revenue

Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Do not send Form

8849 to this address. Instead, see Where To File on

page 3.

RecordkeepingPreparing, copying,

assembling, and

sending the form 

to the IRS

Learning

about the law

or the form

Schedule 1

Form 8849

Schedule 2

Schedule 3

Schedule 5

Schedule 6

20 hr., 19 min.

3 hr., 21 min.

11 hr., 43 min.

7 hr., 10 min.

3 hr., 35 min.

2 hr., 9 min.

24 min.

6 min.

6 min.

24 min.

25 min.

28 min.

11 min.

13 min.

9 min.

27 min.

6 min.

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

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 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:

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;

For additional requirements, see Pub. 510.

The following claimants must use Form 8849

(Schedule 1) for annual claims.

1. The United States.

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.

● Used to produce alcohol fuel mixtures, biodiesel or

renewable diesel mixtures, and alternative fuel

mixtures; or

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).

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

District of Columbia (but see Types of Use 13 and 14

on page 3).

Note. Gasoline used by the above claimants on a farm

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

use on Line 1 of Schedule 1.

● Used in mobile machinery.

● Purchased with a credit card issued by a registered

credit card issuer (except for gasoline and aviation

gasoline);

Although not an annual claim, the above claimants

should use Schedule 3 to claim the alternative fuel

credit.