IRS Logo
Print - Click this link to Print this page

Communications Excise Tax Refund Procedure

You may request the refund directly from your telephone service provider.

To request the refund from the IRS, do the following:

  • Fill out Form 8849 Schedule 6 with the amount to be refunded. Complete a line for each period for which you are requesting a refund.
  • Complete the identifying information at the top, check the box for Section 6, and sign and date the return.
  • Indicate on the form that the request is filed pursuant to Internal Revenue Code section 4253(h) if you are a tax-exempt hospital or section 4253(j) if you are a tax-exempt school.
  • Indicate that the telephone service provider erroneously imposed communications excise tax on the tax-exempt hospital or school and that you have not received a refund from the service provider.
  • Attach Schedule 6 to Form 8849 and mail to:

Internal Revenue Service
Cincinnati, OH  45999-0002

By signing Form 8849, you certify that you have not and will not claim the amounts shown on any other form.


 

Page Last Reviewed or Updated: 14-Mar-2014