Form 8849 - Claim for Refund of Excise Taxes
Generally you can claim for Refund of Excise Taxes using the Form 8849 and using the appropriate schedules as below:
- 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 including the credit claim from Form 2290
- Schedule 8: Registered Credit Card Issuers
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.
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;
- Form 11-C, Occupational Tax and Registration Return for
Wagering; and - Form 2290, Heavy Highway Vehicle Use Tax Return.
Do not use Form 8849
- To make adjustments to liability reported on Form 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 Schedule C (Form 720), Form 730, Form 2290, or
Form 4136.
What is an IRS Form 8849?
ExpressTruckTax.com offers E-Filing of Form 8849 Schedule 6 and E-Filing option for other schedules are on the way. Using ExpressTruckTax, you can E-File Form 8849 for claiming refunds for taxes reported on Form 2290 and Form 720. It's a very smart application in that, when the credits on your Form 2290 exceeds the tax due, will automatically generate Form 8849 with offset credits from Form 2290.
