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.