The IRS Form 8849 is used to file a claim for a refund of excise taxes or to claim certain fuel claim refunds
that are paid for vehicles that were sold, destroyed, stolen etc.
Better to understand section 8849 Schedules:
Form 8849 Schedule 1 Non-taxable
Use of Fuels - An ultimate purchaser of certain fuels uses Schedule 1 to make a claim for a refund. The
fuels for which a claim can be made are listed on the form.
Form 8849 Schedule 2 Sales by
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 to make a claim for a refund.
Form 8849 Schedule 3 Certain Fuel
Mixtures and the Alternative Fuel Credit - To make claims for sales or uses of biodiesel mixtures, renewable
diesel mixtures, and alternative fuels.
Form 8849 Schedule 5 Section 4081(e) Claims - 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.
Form 8849 Schedule 6 Other Claims including the credit claim from Form 2290
Form 8849 Schedule 8 Registered
Credit Card Issuers - Registered Credit Card Issuers are used by registered credit card issuers to make a
claim for a 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 non-profit educational
organizations.
Please note that these links are updated annually, and you will be redirected to the most recent version when
you access the appropriate document.