About Form8849

Use this form to claim a refund of excise taxes on certain fuel-related sales.

What is Form 8849?

Use Form 8849 to claim a refund of excise taxes. Attach Schedules 1, 2, 3, 5, and 8 to claim certain fuel-related refunds, such as non-taxable uses (or sales) of fuels.

Attach 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 730, Monthly Tax Return for Wagers;

• Form 11-C, Occupational Tax and Registration Return for Wagering;

• Form 2290, Heavy Highway Vehicle Use Tax Return;

General Instructions for Form 8849

Complete each schedule and attach all information requested for each claim you make, generally including the following:

• EIN (or SSN) on each attached schedule

• Period of claim

• Item number

• Rate

• Number of gallons

• Refund amount

Form 8849 and Its Schedules

1. Form 8849 Schedule 1 is used for claims on non-taxable use of gasoline, non-taxable use of Aviation gasoline, non-taxable use of undyed Diesel fuel, non-taxable use of undyed Kerosene, Kerosene used in aviation, non-taxable use of Alternative Fuel, non-taxable use of of a diesel–water fuel emulsion, and Exported dyed fuels and gasoline blend-stocks.

2. Form 8849 Schedule 2 is used for claims on sales by registered ultimate vendors of Undyed diesel fuel, undyed kerosene, Kerosene for Use in Aviation, gasoline , Aviation gasoline.

3. Form 8849 Schedule 3 is used for claims on Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel (SAF) Mixture Credit, Alternative Fuel Credit.

4. Form 8849 Schedule 5 is used for claims on refund of second tax.

5. Form 8849 Schedule 6 is used for all other claims reported on Form 2290, Form 720, Form 730, and Form 11-C.

6. Form 8849 Schedule 8 is for registered credit card issuers to claim refunds on Sales of certain Taxable fuels such as Diesel , Kerosene , gasoline, Aviation gasoline to state/local government or to non-profitable educational organizations.

Who must file Form 8849?

Any taxpayer who owes a refund for the federal excise taxes paid can claim a refund by submitting eFile 8849 with the correct schedule attached. Form 8849 can be submitted electronically and approved by the IRS.

Multiple Claims for Refunds

A user is not allowed to file a claim more than once in a quarter. Select the correct Schedule and verify it before submitting your claim.

How long it takes to get refunds?

Refunds for an electronically filed Form 8849, with Schedule 2, 3 or 8, will be processed within 20 days of acceptance by the IRS. All other Form 8849 schedules, such as 1, 5, or 6, will be processed within 45 days of acceptance.