Amount of refund

Use the space below for an explanation of each tax claimed. 

Other Claims OMB No. 1545-1420

(Rev. March 2008)

Department of the Treasury

Internal Revenue Service

Schedule 6

(Form 8849)

© Attach to Form 8849.

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27454M Schedule 6 (Form 8849) (Rev. 3-2008)

Name as shown on Form 8849 Total refund (total of lines 1–5)

1

2

3

4

5

Tax

Enter the earliest and latest dates of the events included in this claim. Enter in MMDDYYYY format.

Earliest date © Latest date ©

$

EIN or SSN

$

CRN

For claims under section 6416(b)(2) relating to certain uses and resales of certain articles subject to manufacturers or retailers

taxes, claimant certifies that it sold the article at a tax-excluded price, repaid the amount of tax to the ultimate vendor, or has

obtained the written consent of the ultimate vendor to make the claim; and has the required supporting evidence.

Purpose of schedule. 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;

● Form 730, Monthly Tax Return for Wagers; and

● Form 11-C, Occupational Tax and Registration Return for

Wagering.

● Form 2290, Heavy Highway Vehicle Use Tax Return;

What’s New

Claim requirements. Generally, a claim must be filed within

3 years of the filing of the return to which the claim relates,

or 2 years from when the tax reported on that return was

paid, whichever is later.

How to file. Attach Schedule 6 to Form 8849. Mail it to the

IRS at the address under Where To File in the Form 8849

instructions. If you attach additional sheets, write your name

and taxpayer identification number on each sheet.

Caution. Do not use Schedule 6 to make adjustments to

liability reported on Forms 720 filed for prior quarters. Use

Form 720X, Amended Quarterly Federal Excise Tax Return.

Also, do not use Schedule 6 to claim amounts that were

General Instructions taken or will be taken as a credit on Form 2290 or Form 730.

Schedule 6 has been revised to remove alternative fuel credit

claims for certain tax-exempt entities. The alternative fuel

credit is now claimed on Schedule 3.
Schedule 6 (Form 8849) (Rev. 3-2008) Page 2

4. How you figured the claim amount.

5. Any other information you believe will support the claim.

Form 2290, CRN 365

A claim for refund may be made for the following:

1. The vehicle identification number (VIN).

2. Whether the vehicle was sold, destroyed, or stolen.

3. Date of the sale, accident, or theft.

4. Computation of the refund amount. See the line 5

instructions for Form 2290.

Form 730, CRN 368

Form 11-C, CRN 367

A claim for refund may be made for overpayment of tax due

to a mistake in tax liability previously reported on Form 11-C.

A claim for refund may be made for the following:

● An overpayment of tax. The claim is not allowed unless a

statement of the facts is attached that includes the following

information.

1. An explanation of the reason for claiming a refund.

2. The date of payment and the amount of the tax.

3. Whether any previous claim covering the amount

involved, or any part, has been filed.

4. A statement that you:

a. Have not collected (whether as a separate charge or

otherwise) the amount of the tax from the person that placed

the wager on which the tax was imposed,

b. Have repaid the amount of the tax to the person that

placed the wager, or

c. Have the written consent of the person that placed the

wager to the making of the refund (the consent must be

attached to the claim).

5. If the overpayment relates to a laid-off wager accepted

by you, one of the above three statements must be attached

for both the person that placed the laid-off wager and the

person that placed the original wager.

Credit for wagers laid off by you. If you accept a wager

and lay off all or part of the wager with a person who is liable

for the tax and have paid the tax, a claim may be allowed for

the tax paid on the laid off amount. No claim is allowed

unless the following information is attached to Schedule 6.

1. The certificate described in Regulations section

44.6419-2(d).

2. A statement that includes (a) the reason for the refund,

(b) the month in which the tax was paid, (c) the date of

payment, and (d) whether any previous claim covering the

amount involved, or any part, has been filed.

Tax CRN

Ozone-depleting chemicals

Truck, trailer, and semitrailer chassis and bodies,

and tractors

Passenger vehicles (luxury tax)

Taxable tires, expires after December 31, 2005

Gas guzzler automobiles

Vaccines

Sport fishing equipment

Electric outboard motors

Bows, quivers, broadheads, and points

398

383

392

366

340

397

341

342

344

Claimant. The claim is made by the person in whose name

the vehicle is registered at the time it was sold, destroyed, or

stolen.

Claimant. The claim is made by the person that paid the tax

to the government.

Claimant. The claim is made by the person that paid the tax

to the government.

● An overpayment of tax due to a mistake in tax liability

previously reported on Form 2290.

Claimant. The claim is made by the person that paid the tax

to the government.

Claimant. The claim is made by the person that paid the tax

to the government.

Fishing tackle boxes 387

Arrow shafts 389

Taxable tires other than biasply or super single

tires

Taxable tires, biasply or super single tires

Taxable tires, super single tires designed for

steering

396

304

305

Fishing rods and fishing poles 308

Claimant must be registered by the IRS and must enter

their registration number on the statement.

Diesel-water fuel emulsion blending (CRN 310). The claim

rate for undyed diesel fuel taxed at $.244 (CRN 310) and

used to produce a diesel-water fuel emulsion is $.046 per

gallon of diesel fuel (blender claims).

Claim requirements. The amount claimed must be at least

$750. This amount may be met by making a claim during any

quarter of a claimant’s income tax year or aggregating

amounts from any quarters of the claimant’s income tax year

for which no other claim has been made. The amount

claimed for a diesel-water fuel emulsion may be combined

with any amounts claimed on Schedule 1 to meet the $750

minimum. The claim must be filed during the first quarter

following the last quarter included in the claim. Only one

claim may be filed per quarter. Enter the earliest and latest

date of the claim on page 1. If the above requirements are

not met, see Annual Claims in the Form 8849 instructions.

In addition to items 1–5 above, claimant must attach a

statement certifying that (a) the claimant produced a

diesel-water fuel emulsion containing at least 14% water, (b)

the emulsion additive is registered by a United States

manufacturer with the Environmental Protection Agency (EPA)

under section 211 of the Clean Air Act, (c) the claimant used

undyed diesel fuel taxed at $.244 to produce the diesel-water

fuel emulsion and (d) the claimant sold or used the

diesel-water fuel emulsion in its trade or business.

● 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 or less for agricultural vehicles) during the period (July

1–June 30). The mileage limitation applies to the total

mileage a vehicle is driven during a period regardless of the

number of owners of the vehicle. A claim for this mileage

refund cannot be filed until after June 30 of the period.

● A pro rata refund of the tax paid on Form 2290 for a

vehicle that was sold, destroyed, or stolen before June 1 of

any period (July 1–June 30) and subsequently not used

during the period. To make a claim for a vehicle that was

sold, destroyed, or stolen, the following information must be

attached to Schedule 6.

A claim relating to the taxes listed below may be made. See

Pub. 510, Excise Taxes for 2008, for information on allowable

claims relating to these taxes. The following information must

be attached to the claim.

1. A detailed description of the claim.

2. Any additional information required by the regulations.

Form 720

3. The amount of the claim. If the claim is for more than

one quarter, list the claim amounts by quarter.

Claimant. The claim is made by the person that paid the tax

to the government.