Frequently Asked Questions ?

Note

This Frequently Asked Questions section provided by ETAX8849.COM has been developed by our Tax experts and framed based on the experiences in filing Form 8849 Tax Returns. This document is solely meant for reference purpose with respect to ETAX8849 services only.

General

The official name of Form 8849 is Claim for Refund of Excise Taxes. In addition, various schedules can be attached and submitted with Form 8849 for other purposes such as to claim: certain fuel related refunds; excise taxes for wagers; and, heavy highway vehicle usage.

Please note: Currently, Tax2Efile only allows its users to electronically submit Schedules 4 and 6 with Form 8849. All other schedules must be filed separately.

If a claim was not made for any fuel gallons during the income tax year on Form 8849, an annual claim may be made. Generally, an annual claim is made on Form 4136.
You'll need your name and Taxpayer Identification Number (TIN) on each schedule of the form.You'll also need:
  • The period of the claim
  • Item number(when requested) from the Type of Use Table
  • Rate(based upon related schedule instructions)
  • Number of gallons
  • Amount of refund
Schedules 1, 2, 5, 6 and 8 are used to claim certain fuel related refunds such as nontaxable use or sales of fuels. Schedule 6 is used to make claims on taxes reported on the following forms: Form 720 -- Quarterly Federal Excise Tax Return, Form 730- Monthly Tax Return for Wagers, Form 2290- Heavy Highway Vehicle Use tax return and Form 11-C- Occupational Tax and registration return for Wagering. Schedule 6 has been revised to include claims for the alternative fuel credit under Form 720 for certain exempt entities.

Please note: Tax2Efile currently supports the electronic submission of Schedule6 with Form 8849. All other schedules must be filed separately.

Do not use Form 8849:

  • To make adjustments to liability reported on Forms 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 Form 720, Schedule C; Form 730; Form 2290; or Form 4136.
No. Only one claim can be filed per quarter.
Yes. The amount of the claim must be at least $750. You can aggregate amounts from any quarter in the same income tax year for which no other claim has been made.
A claim must be filed during the first quarter following the last quarter included in the claim. So a claim for the quarters consisting of July through September, and October through December, must field between January 1 and March 31.
It's for a registered ultimate vendor of un-dyed diesel fuel, un-dyed kerosene, kerosene sold for use in aviation, gasoline or aviation gasoline to make a claim for a refund.
The credits that can be taken on Schedule 2 include:
  • Alcohol Fuel Mixture Credit
  • Biodiesel or Renewable Diesel Mixture Credit
  • BAlternative Fuel Mixture Credit
Schedule 5 allows you to file a claim for a refund of Second Tax paid for the following fuel types: Gasoline, aviation gasoline, kerosene, diesel fuel, diesel-water fuel emulsion, dyed diesel fuel, dyed kerosene, and other exempt removals; kerosene for use in aviation; and, kerosene for use in commercial aviation (other than foreign trade).
Schedule 6 is used to make claims on taxes reported on Forms 720, 730, 2290, and Form 11-C.
Registered credit card issuers can make a claim for refund or payment of tax paid on certain sales of taxable fuel like diesel, kerosene or gasoline, to state and local governments and certain sales of gasoline to nonprofit educational organization.
Offering electronic filing of Form 8849 will satisfy the Congressional mandate to provide filers an electronic option for filing Form 8849, Schedule 3. Schedules 1, 2, 5, 6 and 8, are also available.
Any taxpayer who pays the provider’s required service fee for online submission will be able to electronically transmit Form 8849.
IRS has posted the contact information of all approved e-file transmitters. You will need to select one to your liking. IRS does not endorse any one provider and cannot make recommendations. All listed providers are approved to submit returns to the IRS electronically.
IRS is currently accepting electronically-filed Form 8849, Schedules 1, 2, 3, 5, 6 and 8. Check with approved e-file transmitters for which schedules they offer.
Taxpayers will be required to submit their electronic Excise Tax forms through an approved transmitter/software developer.
Yes. To electronically file Excise forms, taxpayers will incur the cost of the provider’s required service fee for online submission.
No. At this point, the only Excise forms available for electronic filing are Form 2290, Heavy Highway Vehicle Use Tax; Form 720, Quarterly Federal Excise Tax; and Form 8849, Claim for Refund of Excise Taxes (Schedules 1, 2, 3, 5, 6 and 8).
Yes, IRS will continue to accept paper Forms 8849. Electronic filing of the Form 8849 is optional
Refunds for an electronically filed Form 8849, with Schedule 2, 3 or 8, will be processed within 20 days of acceptance by the IRS. All other Form 8849 schedules are processed within 45 days of acceptance.
Currently, Excise refunds are manually processed and distributed in the form of paper checks. IRS is working to make an electronic refund option available..