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

(Rev. October 2006)

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

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.

Signature and title (if applicable) Date

Type or print your name below signature.

Cat. No. 20027J Form 8849 (Rev. 10-2006)

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
Form 8849 (Rev. 10-2006) Page 2

General Instructions

Section references are to the Internal Revenue Code.

Additional Information

● Pub. 510, Excise Taxes for 2006, 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 previously in Pub. 378.

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.

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”.

● 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 Safe, Accountable, Flexible, & Efficient

Transportation Equity Act of 2005 (SAFETEA); the

Energy Policy Act of 2005; and the Pension Protection

Act of 2006.

● New Schedule 8, Registered Credit Card Issuers, is

used by registered credit card issuers to make a claim

for a refund or payment of the tax paid on certain sales

of taxable fuel to states and local governments and

certain sales of gasoline to nonprofit educational

organizations after December 31, 2005.

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.

● Schedule 1 has been revised to include claims for the

nontaxable use of a diesel-water fuel emulsion and

alternative fuel.

● Schedule 3 is re-titled Certain Fuel Mixtures to reflect

the new claims for refund related to renewable diesel

mixtures and alternative fuel mixtures.

● Schedule 6 has been revised to remove claims for the

nontaxable use of a diesel-water fuel emulsion. These

claims are now made on Schedule 1.

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

information on credits and refunds for the federal

excise tax on fuels applicable to farmers.

Caution. A refund claim for the communications excise

tax on nontaxable service billed after February 28,

2003, and before August 1, 2006, cannot be made on

Form 8849. See your income tax return for the

procedures to make this claim.

● Schedule 2 has been revised to include type of use

11, Exclusive use by a qualified blood collector

organization, as an allowable sale of kerosene for use in

aviation claimed on lines 3d and 3e.

● Schedule 6 has been revised to include claims for the

alternative fuel credit under Form 720 for certain exempt

entities.

● After December 31, 2006, qualified blood collector

organizations are exempt users of fuel taxed under

section 4081. Type of use 11, Exclusive use by a

qualified blood collector organization, has been added

to the Type of Use Table on page 3. Two conditions

must be met to apply for the credit.

1. The fuel is used for the organization’s exclusive

use in the collection, storage, or transportation of

blood.

2. The organization is registered by the IRS. To

apply for registration, see Form 637, Application for

Registration (For Certain Excise Tax Activities).
Form 8849 (Rev. 10-2006) Page 3

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;

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 (beginning after December 31, 2006)

17

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

For use in the production of alternative fuel

Enter the period of the claim for each type of claim

using the MMDDYYYY format. For example, the first

quarter of 2007 for a calendar-year taxpayer would be

01012007 to 03312007.

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.

Type 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. For additional requirements, see Pub. 510.

● Amount of refund.

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:

● 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.

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:

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 2006.

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. 10-2006) 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-6406, 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

12 hr., 54 min.

3 hr., 21 min.

13 hr., 23 min.

3 hr., 6 min.

4 hr., 18 min.

2 hr., 9 min.

28 min.

6 min.

6 min.

12 min.

12 min.

24 min.

19 min.

9 min.

10 min.

14 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

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:

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 Type 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 6 to claim the alternative fuel

credit.

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.