IRS Form 8849 — Claim for Refund of Excise Taxes

Claim back federal excise taxes you overpaid or that were paid on your behalf. Each Form 8849 carries one or more schedules — choose the schedule you're claiming under below and we'll show only the parts that apply.

Choose your schedule

Most claims use a single schedule. Schedules 1 and 6 can be filed together; Schedules 2, 5, and 8 must each be filed on their own Form 8849 — the IRS does not allow them to be combined with any other schedule.

Schedule 1 — Nontaxable Use of FuelsRefund for fuels used for a nontaxable purpose (off-highway, farming, exported, and more). The total claim must be at least $750.Choose →Schedule 2 — Sales by Registered Ultimate VendorsFor registered ultimate vendors of undyed diesel, kerosene, gasoline, or aviation gasoline. Filed on its own return.Choose →Schedule 5 — Section 4081(e) ClaimsSecond-tax / prior-tax-paid claims. Requires your registration number. Filed on its own return.Choose →Schedule 6 — Other ClaimsAny other refundable excise-tax claim — including the Form 2290 trucker credit for a vehicle sold, destroyed, stolen, or driven under the mileage limit (CRN 365).Choose →Schedule 8 — Registered Credit Card IssuersFor registered credit card issuers. The total claim must be at least $200. Filed on its own return.Choose →Schedules 1 & 6 — Nontaxable use + other claimsFile a nontaxable-use fuel claim (Schedule 1) and other claims (Schedule 6) together on one Form 8849.Choose →

What is Form 8849?

Form 8849 is how you claim a refund of federal excise taxes — the nontaxable use of fuels, sales by registered ultimate vendors, second-tax claims, registered credit-card-issuer claims, and other claims such as the Form 2290 credit for a heavy vehicle that was sold, destroyed, stolen, or driven under the mileage use limit. Each kind of claim has its own schedule, and the schedule determines what information the IRS needs.

Pricing

Form 8849 filing — manually reviewed

$5–$10 per filing

$5 for a Schedule 6 claim (Other Claims — including the Form 2290 vehicle-credit refund), and $10 for any other schedule (1, 2, 5, or 8, or a Schedule 1 + Schedule 6 filing) — no matter how many lines it has. A person reviews and files every claim, which keeps out spam and fraudulent claims. After you enter your claim you'll review and sign the IRS e-file authorization (Form 8879-EX), then pay; we e-file once it's signed.