Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks.
Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.
The Heavy Vehicle Use Tax, or HVUT, must be filed with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds. IRS Form 2290 Schedule 1 is used to report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN). The Schedule 1 may also be used as proof of payment to register your vehicle in any state. Use the stamped schedule 1 that was returned to you by the IRS for this purpose.
Other Claims including the credit claim from Form 2290. Use Form 8849 Schedule 6 for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of excise