8849 Sch. 5

Section 4081(e) and 6435 Claims

Agency
IRS
Revision
Rev. May 2026
Fillable fields
130
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8849 Sch. 5 online
Page 1 of form 8849 Sch. 5

Schedule 5 (Form 8849): Section 4081(e) and 6435 Claims

Schedule 5 (Form 8849) is used to claim a refund or payment of certain federal excise tax on fuel. The About Form 8849 page says a person who has paid and reported a section 4081 tax to the government on taxable fuel uses Schedule 5 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. The schedule also handles section 6435 claims for dyed diesel fuel and dyed kerosene.

The caution in Part I names who makes each claim. Section 4081(e) claims are made by the person that has filed Form 720 reporting and paying the tax claimed. Section 6435 claims are made by the person that has paid a section 4081 tax on diesel fuel or kerosene and removed it from an approved terminal, where it was dyed under section 4082(a). The form says to attach it to Form 8849 and not to file it with any other schedule.

This page shows the Rev. May 2026 schedule. You can fill out the PDF free in your browser on this page and download the result without an account.

Top of page 1 of Schedule 5 (Form 8849): Section 4081(e) and 6435 Claims, as printed by IRS

What's on Schedule 5 (Form 8849)

Header

Name as shown on Form 8849, EIN, the total claim and the claimant's registration number.

Part I, lines 1 to 8

Amount of claim for gasoline, aviation gasoline, diesel fuel, kerosene, diesel-water fuel emulsion, dyed diesel fuel, dyed kerosene and other exempt removals (for section 4081(e) claims), kerosene for use in aviation, and kerosene for use in commercial aviation (other than foreign trade).

Part I, lines 9 and 10

Dyed diesel fuel and dyed kerosene for section 6435 claims, with CRN 472 and CRN 473 printed in column (b).

Type of claim

Two boxes: section 4081(e) claims, which lead to Part II, and section 6435 claims, which lead to Part III.

Part II: section 4081(e) support

A certification that the second tax was not included in the fuel's price or collected from the purchaser, and columns for the Part I line number, date the second tax liability was incurred, gallons claimed and amount of second tax paid.

Part III: section 6435 support

A statement that the Section 6435 Taxpayer's Report is attached, and columns for the Part I line number, date of removal of dyed fuel, gallons claimed and amount of prior tax paid.

How to fill out Schedule 5 (Form 8849)

  1. 1

    Header

    Enter the name exactly as shown on Form 8849, the EIN and the claimant's registration number. The form says to see the instructions for the total claim.

  2. 2

    Type of claim

    Check the box for section 4081(e) claims or for section 6435 claims. The form says to check only one per schedule.

  3. 3

    Part I

    Enter the amount of claim in column (a) on the line for each fuel type. The CRN for each line is already printed in column (b).

  4. 4

    Part II for section 4081(e) claims

    For each entry, give the Part I line number, the date the second tax liability was incurred in MMDDYYYY format, the gallons claimed and the amount of second tax paid. Attach a copy of the First Taxpayer's Report and, if applicable, the Statement of Subsequent Seller.

  5. 5

    Part III for section 6435 claims

    For each entry, give the Part I line number, the date of removal of the dyed fuel in MMDDYYYY format, the gallons claimed and the amount of prior tax paid. Attach a copy of the Section 6435 Taxpayer's Report.

  6. 6

    Attach to Form 8849

    Attach the schedule to Form 8849. If more space is needed in Part II or Part III, the form says to attach separate sheets.

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Where it goes and what to attach

Where it goes

The form says "Attach to Form 8849. Do not file with any other schedule."

Attachments for section 4081(e) claims

A copy of the First Taxpayer's Report and, if applicable, a copy of the Statement of Subsequent Seller.

Attachments for section 6435 claims

A copy of the Section 6435 Taxpayer's Report.

Dates

The date columns in Parts II and III use MMDDYYYY format.

Instructions

The schedule says to go to www.irs.gov/Form8849 for instructions and the latest information, and points to the Form 8849 instructions for the Privacy Act and Paperwork Reduction Act Notice.

Related forms

Who fills out Schedule 5 (Form 8849)?

  • Section 4081(e) claimants

    The person that has filed Form 720 reporting and paying the tax claimed, when a prior section 4081 tax on the same fuel was also paid and reported. This claimant completes Part II.

  • Section 6435 claimants

    The person that has paid a section 4081 tax on diesel fuel or kerosene and removed it from an approved terminal, where it was dyed under section 4082(a). This claimant completes Part III.

  • Form 8849 filers

    The schedule is attached to Form 8849, Claim for Refund of Excise Taxes. The name entered on Schedule 5 is the name as shown on Form 8849.

  • One claim type per schedule

    The form says to check only one type of claim per schedule, and refers to the instructions for making both section 4081(e) and 6435 claims.

  • Other fuel claims use other schedules

    The About page lists Schedule 1 for an ultimate purchaser's nontaxable use, Schedule 2 for registered ultimate vendors, Schedule 3 for fuel mixtures and alternative fuels, Schedule 8 for registered credit card issuers and Schedule 6 for other claims.

The schedule is completed by the claimant, under the name shown on Form 8849, with the claimant's EIN and registration number. The Part I caution says who makes each type of claim.

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Questions about Form 8849 Sch. 5

Is Schedule 5 filed by itself?

No. The form says to attach it to Form 8849 and not to file it with any other schedule.

Who makes a section 4081(e) claim?

The form says section 4081(e) claims are made on Schedule 5 by the person that has filed Form 720 reporting and paying the tax claimed.

Who makes a section 6435 claim?

The form says it is the person that has paid a section 4081 tax on diesel fuel or kerosene and removed from an approved terminal the fuel, which was dyed under section 4082(a).

Can one Schedule 5 hold both claim types?

The form says to check only one type of claim per schedule, and to see the instructions for more information on making both section 4081(e) and 6435 claims.

What has to be attached?

For section 4081(e) claims, a copy of the First Taxpayer's Report and, if applicable, the Statement of Subsequent Seller. For section 6435 claims, a copy of the Section 6435 Taxpayer's Report.

How are dates entered?

The form asks for the date the second tax liability was incurred (Part II) or the date of removal of dyed fuel (Part III) in MMDDYYYY format.