8849

Claim for Refund of Excise Taxes

Agency
IRS
Revision
Rev. May 2026
Fillable fields
27
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8849 online
Page 1 of form 8849

Form 8849: Claim for Refund of Excise Taxes

Form 8849 is the IRS form for claiming a refund of excise taxes. The form itself is one page: the claimant's name, address, EIN or SSN and the month the income tax year ends, a box for each schedule attached, the total refund on line 1a, and a signature. The details of each claim go on the schedules.

The instructions say to attach Schedules 1, 2, 5 and 8 to claim certain fuel related refunds, such as nontaxable uses or sales of fuels, and Schedule 6 for claims not reportable on those schedules, including refunds of excise taxes reported on Form 720, Form 730, Form 11-C and Form 2290.

The form says not to use it to adjust liability reported on Form 720 for prior quarters, or to claim amounts that were or will be claimed on Form 720, Schedule C, Form 4136, Form 2290 or Form 730. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 8849: Claim for Refund of Excise Taxes, as printed by IRS

What's on Form 8849

Claimant information

Name, address, EIN, SSN, ZIP or foreign postal code, foreign country, the month the claimant's income tax year ends and an optional daytime phone number.

Caution box

A note that the form is not for adjusting prior quarter Form 720 liability or for amounts claimed on Form 720 Schedule C, Form 4136, Form 2290 or Form 730.

Schedules Attached

Boxes for Schedules 1, 2, 5, 6 and 8. The form says Schedules 2, 5 and 8 cannot be filed with any other schedules, and each is filed with a separate Form 8849.

Line 1a: total refund

The total refund from the attached schedules. Lines 1b, 1c and 1d are reserved for future use.

Sign Here

A declaration under penalties of perjury that the claim is true, correct and complete and that the amounts have not been and will not be claimed on any other form, then signature, title, date and printed name.

Paid Preparer Use Only

The preparer's name, signature, date and PTIN, a self-employed box, and the firm's name, EIN, address and phone number.

How to fill out Form 8849

  1. 1

    Name and address

    Print in the boxes starting at the left, leaving a blank box between words and using one box for each hyphen. The instructions say to show a P.O. box only if the post office does not deliver to the street address.

    Name and address on page 2 of Form 8849: Claim for Refund of Excise Taxes, as printed by IRS
  2. 2

    EIN or SSN

    Enter the EIN. The instructions say to enter an SSN only if the claimant is not required to have an EIN, and that an incorrect or missing number will delay processing.

  3. 3

    Month income tax year ends

    Enter two digits for the month, for example 12 for a year that ends in December or 03 for one that ends in March.

    Month income tax year ends on page 2 of Form 8849: Claim for Refund of Excise Taxes, as printed by IRS
  4. 4

    Check the schedules

    Check the box for each schedule attached, and attach only schedules on which a refund is claimed. The instructions list what each schedule generally carries: EIN or SSN, period of the claim, type of use number, rate, gallons and refund amount.

  5. 5

    Line 1a

    Enter the total refund from Schedules 1, 2, 5, 6 and 8.

  6. 6

    Sign

    A person with authority to sign for the claimant signs, dates and prints a name. A paid preparer enters a PTIN and, if working for a firm, the firm's name and EIN.

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Where to send it and other details

Schedules 1 and 6

The form says to send Form 8849 to Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0002.

Schedules 2, 5 and 8

The form says to send Form 8849 to Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312, and notes that IRS designated private delivery services cannot deliver to P.O. boxes.

Electronic filing

The form says it can be filed electronically through an electronic return originator (ERO), transmitter or intermediate service provider (ISP) in the IRS e-file program for excise taxes.

Annual claims

The form says an annual claim is generally made on Form 4136, but the United States, states and certain exempt organizations use Schedule 1 and file the annual Form 8849 within the 3 years following the close of the taxable year.

Refund as income

The form says to include the refund in gross income if the tax was claimed as an expense deduction that reduced income tax liability.

Questions

The form lists the IRS business and specialty tax line at 1-800-829-4933 and points to Pub. 510 and Pub. 225 for fuel tax credits and refunds.

Related forms

Who files Form 8849?

  • Ultimate purchasers of fuel

    The About page says 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.

  • Registered ultimate vendors

    A registered ultimate vendor of undyed diesel fuel, undyed kerosene, kerosene sold for use in aviation, gasoline or aviation gasoline uses Schedule 2.

  • Registered credit card issuers

    Schedule 8 covers tax paid on certain sales of taxable fuel to state and local governments and certain sales of gasoline to nonprofit educational organizations.

  • Persons who paid section 4081 tax twice

    A person who paid and reported a section 4081 tax on taxable fuel uses Schedule 5 to claim a refund of that tax if a prior section 4081 tax on that fuel was also paid and reported.

  • Other excise tax claims

    Schedule 6 is for claims not reportable on the other schedules, such as refunds of tax reported on Forms 720, 2290, 730 and 11-C. The About page says it is also used for refunds on canceled or expired remittance transfers.

  • Government and exempt claimants

    The instructions say the United States, a state, a political subdivision of a state, the District of Columbia and certain organizations exempt under section 501(a) use Schedule 1 for annual claims.

The claimant files it. The instructions say the form is signed by a person with authority to sign it for the claimant, and that a paid preparer who is not an employee of the filing entity also signs. Which schedule is attached depends on the claim.

Official sources and the blank

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Questions about Form 8849

Can several schedules go on one Form 8849?

The form says Schedules 2, 5 and 8 cannot be filed with any other schedules, and each of them is filed with a separate Form 8849.

Is Form 8849 used to correct a Form 720?

No. The instructions say adjustments to liability reported on Forms 720 for prior quarters go on Form 720-X, Amended Quarterly Federal Excise Tax Return.

Can Form 8849 be filed electronically?

Yes. The form says it can be e-filed through an ERO, transmitter or ISP participating in the IRS e-file program for excise taxes.

Where is Form 8849 mailed?

It depends on the schedule. The form gives Cincinnati, OH 45999-0002 for Schedules 1 and 6, and P.O. Box 312, Covington, KY 41012-0312 for Schedules 2, 5 and 8.

What happened to Schedule 3?

The form says the section 6427 payments for fuel mixtures and alternative fuels expired for sales, uses or removals after 2024. For claims on or before December 31, 2024, it points to the August 2014 Form 8849 and the January 2023 Schedule 3.

Is an excise tax refund counted as income?

The form says to include it in gross income if the tax was deducted as an expense that reduced income tax liability: in the year received under the cash method, or the year the fuel was used or sold under an accrual method.