About Form 8849, Claim for Refund of Excise Taxes

An ultimate purchaser of gasoline, gasohol, aviation gasoline, diesel fuel, kerosene, aviation fuel (other than gasoline), and liquefied gas (LPG) uses Schedule 1 to make a claim for refund.

Schedule 1 (form 8849)PDF

A registered ultimate vendor of un-dyed diesel fuel, un-dyed kerosene, kerosene sold for use in aviation, gasoline, or aviation gasoline uses Schedule 2 (Form 8849) to make a claim for refund.

Schedule 2 (Form 8849)PDF

Correction to Schedule 2 (Form 8849)

A person who has paid and reported a section 4081 tax to the government on taxable fuel uses Schedule 5 (Form 8849) to claim a refund of that tax if a prior section 4081 tax on that fuel has also been paid and reported to the government.

Schedule 5 (Form 8849)

Use this schedule 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 2290, Heavy Highway Vehicle Use Tax Return;
• Form 730, Monthly Tax Return for Wagers; and
• Form 11-C, Occupational Tax and Registration Return for
  Wagering.

Schedule 6 (Form 8849)PDF

Instructions for Schedule 6 (Form 8849)

Registered credit card issuers use this schedule to make a claim for refund or payment of tax paid on:

• certain sales of taxable fuel (diesel fuel, kerosene, and gasoline) to state and local governments, and
• certain sales of gasoline to nonprofit educational organizations.

Schedule 8 (Form 8849)PDF