- Instructions for Schedule 6 (Form 8849) - Introductory Material
- General Instructions
Instructions for Schedule 6 (Form 8849) (07/2015)
Section references are to the Internal Revenue Code unless otherwise noted.
For the latest information about developments related to Schedule 6 (Form 8849) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8849.
Purpose of schedule.
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 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.
Do not use Schedule 6 to make adjustments to liability reported on Forms 720 filed for prior quarters. Instead, use Form 720X, Amended Quarterly Federal Excise Tax Return. Also, do not use Schedule 6 to claim amounts that were taken or will be taken as a credit on Form 2290 or Form 730.
Generally, a claim must be filed within 3 years of the filing of the return to which the claim relates, or 2 years from when the tax reported on that return was paid, whichever is later.
How to file.
Attach Schedule 6 to Form 8849, Claim for Refund of Excise Taxes. If you attach additional sheets, write your name and taxpayer identification number on each sheet.
A claim relating to the taxes listed in the Tax and CRN chart below may be made. See Pub. 510, Excise Taxes, for information on allowable claims relating to these taxes. The following information must be attached to the claim.
A detailed description of the claim.
Any additional information required by the regulations.
The amount of the claim. If the claim is for more than one quarter, list the claim amounts by quarter.
How you figured the claim amount.
Any other information you believe will support the claim.
For CRNs 396, 304, and 305, include the number of taxable tires for each CRN included in the claim.
|Truck, trailer, and semitrailer chassis and bodies, and tractors||383|
|Passenger vehicles (luxury tax)||392|
|Taxable tires other than biasply or super single tires||396|
|Taxable tires, biasply or super single tires||304|
|Taxable tires, super single tires designed for steering||305|
|Gas guzzler automobiles||340|
|Taxable medical devices||438|
|Sport fishing equipment||341|
|Fishing rods and fishing poles||308|
|Fishing tackle boxes||387|
|Electric outboard motors||342|
|Bows, quivers, broadheads, and points||344|
Diesel-water fuel emulsion blending (CRN 310).
The claim rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to produce a diesel-water fuel emulsion is $.046 per gallon of diesel fuel (blender claims).
The amount claimed must be at least $750. This amount may be met by making a claim during any quarter of a claimant’s income tax year or aggregating amounts from any quarters of the claimant’s income tax year for which no other claim has been made. The amount claimed for a diesel-water fuel emulsion may be combined with any amounts claimed on Schedule 1 to meet the $750 minimum. The claim must be filed during the first quarter following the last quarter included in the claim. Only one claim may be filed per quarter. Enter the earliest and latest date of the claim on page 1. If the above requirements are not met, see Annual Claims in the Form 8849 instructions.
Claimant must be registered by the IRS and must enter their registration number on the statement.
In addition to items 1–5 above, claimant must attach a statement certifying that:
Claimant produced a diesel-water fuel emulsion containing at least 14% water;
The emulsion additive is registered by a U.S. manufacturer with the Environmental Protection Agency under Clean Air Act, section 211;
Claimant used undyed diesel fuel taxed at $.244 to produce the diesel-water fuel emulsion; and
Claimant sold or used the diesel-water fuel emulsion in its trade or business.
A claim for refund may be made for the following:
An overpayment of tax due to a mistake in tax liability previously reported on Form 2290. The claim is made by the person that paid the tax to the government.
A pro rata refund of the tax paid on Form 2290 for a vehicle that was sold, destroyed, or stolen before June 1 of any period (July 1 – June 30) and subsequently not used during the period. The claim is made by the person in whose name the vehicle is registered at the time it was sold, destroyed, or stolen. To make a claim for a vehicle that was sold, destroyed, or stolen, the following information must be attached to Schedule 6.
The vehicle identification number (VIN).
The taxable gross weight category.
Whether the vehicle was sold, destroyed, or stolen.
The date of the sale, destruction, or theft.
Computation of the refund amount (see the Instructions for Form 2290, line 5, for reference).
If the vehicle was sold on or after July 1, 2015, the name and address of the purchaser of the vehicle.
Any vehicle on which the tax was paid on Form 2290 if the vehicle was used 5,000 miles or less on public highways (7,500 or less for agricultural vehicles) during the period (July 1 – June 30). The mileage limitation applies to the total mileage a vehicle is driven during a period regardless of the number of owners of the vehicle. A claim for this mileage refund cannot be filed until after June 30 of the period. The claim is made by the person that paid the tax to the government.
A claim for refund may be made for an overpayment of tax. The claim is made by the person that paid the tax to the government.
The claim is not allowed unless a statement of the facts is attached that includes the following information.
An explanation of the reason for claiming a refund.
The date of payment and the amount of the tax.
Whether any previous claim covering the amount involved, or any part, has been filed.
A statement that you:
Have not collected (whether as a separate charge or otherwise) the amount of the tax from the person that placed the wager on which the tax was imposed,
Have repaid the amount of the tax to the person that placed the wager, or
Have the written consent of the person that placed the wager to the making of the refund (the consent must be attached to the claim).
If the overpayment relates to a laid-off wager accepted by you, one of the above three statements must be attached for both the person that placed the laid-off wager and the person that placed the original wager.
Credit for wagers laid off by you.
If you accept a wager and lay off all or part of the wager with a person who is liable for the tax and have paid the tax, a claim may be allowed for the tax paid on the laid-off amount. The claim is made by the person that paid the tax to the government. No claim is allowed unless the following information is attached to Schedule 6.
The certificate described in Regulations section 44.6419-2(d).
A statement that includes (a) the reason for the refund, (b) the month in which the tax was paid, (c) the date of payment, and (d) whether any previous claim covering the amount involved, or any part, has been filed.