Form 8849 Claim for Refund of Excise Taxes

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

8849

Claim for Refund of Excise Taxes

Form
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-1420

Go to www.irs.gov/Form8849 for instructions and the latest information.

Print clearly. Leave a blank box between words.
Name of claimant

Employer identification number (EIN)

Address (number, street, room or suite no.)

Social security number (SSN)

City or town, and state or province. If you have a foreign address, see instructions.

ZIP or foreign postal code

Foreign country, if applicable. Do not abbreviate.

Month claimant’s income tax year ends

Caution. Do not use Form 8849 to make adjustments to liability reported on Forms 720 for prior quarters or to claim any amounts that
were or will be claimed on Form 720, Schedule C; Form 4136, Credit for Federal Tax Paid on Fuels; Form 2290, Heavy Highway
Vehicle Use Tax Return; or Form 730, Monthly Tax Return for Wagers.

Schedules Attached
Check the appropriate box(es) for the schedule(s) you attach to Form 8849. Only attach the schedules on which you are claiming a
refund. Schedules 2, 5, and 8 cannot be filed with any other schedules on Form 8849. File each of these schedules with a separate
Form 8849.
Schedule 1

Nontaxable Use of Fuels

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Schedule 2

Sales by Registered Ultimate Vendors .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Schedule 5

Section 4081(e) Claims .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Schedule 6

Other Claims

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Schedule 8
Registered Credit Card Issuers
1a Total refund . . . . . . . . . . .

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

b Routing number

c Type:

Checking

1a

Savings

d Account number

Sign
Here

Under penalties of perjury, I declare (1) that I have examined this claim, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct, and complete, and (2) that amounts claimed on this form have not been, and will not be, claimed on any other
form. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Date

Signature and title (if applicable)
Type or print your name below signature.

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Check
if
self-employed

Phone no.

Cat. No. 20027J

Form 8849 (Rev. 12-2025) Created 4/15/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Daytime telephone number (optional)

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8849 (Rev. 12-2025)

Section references are to the Internal Revenue Code unless
otherwise noted.

• To claim amounts that you took or will take as a credit on
Form 720, Schedule C; Form 730; Form 2290; or Form 4136.

Future Developments

Additional Information

For the latest information about developments related to Form
8849 and its instructions or separate schedules, such as
legislation enacted after they were published, go to
www.irs.gov/Form8849.

Pub. 510, Excise Taxes, has information on fuel tax credits,
refunds, nontaxable uses, and the definitions of terms such as
ultimate vendor.

What’s New
Changes are discussed under What’s New in the instructions for
each schedule.
Direct deposit. You can elect to have refunds directly
deposited to your bank account.

Reminders
• You can electronically file Form 8849 through any electronic
return originator (ERO), transmitter, and/or intermediate service
provider (ISP) participating in the IRS e-file program for excise
taxes. For more information on e-file and its availability, visit the
IRS website at www.irs.gov/Efile.
• Qualified subchapter S subsidiaries (QSubs) and eligible
single-owner disregarded entities are treated as separate
entities for certain excise tax and reporting purposes. QSubs
and eligible single-owner disregarded entities must pay and
report certain excise taxes (other than IRS Nos. 31, 51, and
117), register for certain excise tax activities, and claim certain
refunds, credits, and payments under the entity’s employer
identification number (EIN). These actions cannot take place
under the owner’s taxpayer identification number (TIN). Some
QSubs and disregarded entities may already have an EIN.
However, if you are unsure, call the IRS business and specialty
tax line at 1-800-829-4933.
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities for
other federal tax purposes (other than employment taxes). Thus,
taxpayers filing Form 4136, Credit for Federal Tax Paid on Fuels,
with Form 1040, Individual Income Tax Return, can use the
owner’s TIN. For specific information, see Treasury Decision
(T.D.) 9356. You can find T.D. 9356 on page 675 of Internal
Revenue Bulletin 2007-39 at www.irs.gov/pub/irs-irbs/
irb07-39.pdf.

You may also call the IRS business and specialty tax line at
1-800-829-4933 with your excise tax questions.

Where To File
• For Schedules 1 and 6, send Form 8849 to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0002
• For Schedules 2, 5, and 8, send Form 8849 to:
Internal Revenue Service
P.O. Box 312
Covington, KY 41012-0312
Caution. Private delivery services designated by the IRS cannot
deliver items to P.O. boxes. You must use the U.S. Postal
Service to mail any item to an IRS P.O. box address. For details
on designated private delivery services, see Pub. 509, Tax
Calendars.

Including the Refund in Income
Include any refund of excise taxes in your gross income if you
claimed the amount of the tax as an expense deduction that
reduced your income tax liability.
Cash method. If you use the cash method and file a claim for
refund, include the refund amount in your gross income for the
tax year in which you receive the refund.
Accrual method. If you use an accrual method, include the
amount of refund in gross income for the tax year in which you
used the fuels or sold the fuels if you are a registered ultimate
vendor or registered credit card issuer.

Specific Instructions
Name and Address

Purpose of Form

Print the information in the spaces provided. Begin printing in
the first box on the left. Leave a blank box between each name
and word. If there are not enough boxes, print as many letters
as there are boxes. Use hyphens for compound names; use one
box for each hyphen.

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

P.O. box. If your post office does not deliver mail to your street
address and you have a P.O. box, show your box number
instead of your street address.

Attach Schedule 6 for claims not reportable on Schedules 1,
2, 5, and 8, including refunds of excise taxes reported on:

Foreign address. Follow the country’s practice for entering the
postal code.

• Form 720, Quarterly Federal Excise Tax Return;

EIN and SSN

• Form 730, Monthly Tax Return for Wagers;

Enter your EIN in the boxes provided. If you are not required to
have an EIN, enter your SSN. An incorrect or missing number
will delay processing your claim.

General Instructions

• Form 11-C, Occupational Tax and Registration Return for
Wagering; and
• Form 2290, Heavy Highway Vehicle Use Tax Return.

Month Income Tax Year Ends

Filers only need to complete and attach to Form 8849 the
applicable schedules.

Enter the month your income tax year ends. For example, if your
income tax year ends in December, enter “12” in the boxes. If
your year ends in March, enter “03.”

Do not use Form 8849:
• To make adjustments to liability reported on Forms
720 filed for prior quarters; instead, use Form 720X, Amended
Quarterly Federal Excise Tax Return.

Line 1a
Enter the total refund from Schedules 1, 2, 4, 5, 6, and 8.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Schedule 3. The section 6427 claims for payments expired after
2024. Do not file Schedule 3 (Form 8849) for any claims related
to these payments after 2024.

Pub. 225, Farmer’s Tax Guide, has information on credits and
refunds for the federal excise tax on fuels applicable to farmers.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 3

Form 8849 (Rev. 12-2025)

Signature
Form 8849 must be signed by a person with authority to sign
this form for the claimant.
Note. Your refund will be delayed or Form 8849 will be returned
to you if you do not follow the required procedures or do not
provide all the required information. See the instructions for
each schedule.
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 the claim,
• Item number (when requested) from the Type of Use Table
below,
• Rate (as needed; see the separate schedule instructions),

1. By the registered credit card issuer if the state or local
government (or nonprofit educational organization if applicable)
used a credit card and the credit card issuer meets the
requirements discussed in the Schedule 8 (Form 8849)
instructions.
2. By the registered ultimate vendor if the ultimate purchaser
did not use a credit card and the ultimate vendor meets the
requirements discussed in the Schedule 2 (Form 8849)
instructions.
3. By the ultimate purchaser if the ultimate purchaser used a
credit card and neither the registered credit card issuer nor the
registered ultimate vendor is eligible to make the claim.
For additional requirements, see Pub. 510.

• Amount of refund.
If you need more space for any line on a schedule (for
example, you have more than one type of use) prepare a
separate sheet with the same information. Include your name
and EIN (or SSN) on each sheet you attach.

Additional Information for Schedules 1, 2,
and 3

Type of Use Table

If a claim was not made for any gallons during the income tax
year on Form 8849, an annual claim may be made. Generally, an
annual claim is made on Form 4136 for the income tax year
during which the fuel was:

The following table lists the nontaxable uses of fuels. You must
enter the number from the table in the Type of Use column as
required on Schedules 1 and 2.
No.

Type of Use

Annual Claims

• Used by the ultimate purchaser;

1

On a farm for farming purposes

• Sold by the registered ultimate vendor;

2

Off-highway business use (for business use other than
in a highway vehicle registered or required to be
registered for highway use) (other than use in mobile
machinery)

• Used to produce biodiesel or renewable diesel mixtures, and
alternative fuel mixtures; or

3

Export

4

In a boat engaged in commercial fishing

5

In certain intercity and local buses

6

In a qualified local bus

7

In a bus transporting students and employees of
schools (school buses)

8

For diesel fuel and kerosene (other than kerosene used
in aviation) used other than as a fuel in the propulsion
engine of a train or diesel-powered highway vehicle (but
not off-highway business use)

9

In foreign trade

10

Certain helicopter and fixed-wing aircraft uses

11

Exclusive use by a qualified blood collector
organization

12

In a highway vehicle owned by the United States that
is not used on a highway

13

Exclusive use by a nonprofit educational
organization

14

Exclusive use by a state, political subdivision of a
state, or the District of Columbia

15

In an aircraft or vehicle owned by an aircraft museum

16

In military aircraft

• Purchased with a credit card issued by a registered credit
card issuer (except for gasoline and aviation gasoline);

• Used in mobile machinery.
The following claimants must use Form 8849 (Schedule 1) for
annual claims.
1. The United States.
2. A state, political subdivision of a state, or the District of
Columbia (but see Types of Use 13 and 14, earlier).
3. Organizations exempt from income tax under section
501(a) (provided that the organization is not required to file Form
990-T, Exempt Organization Business Income Tax Return, for
that taxable year).
For claimants included in 1–3 above, the annual Form 8849
for fuel used during the taxable year must be filed within the 3
years following the close of the taxable year. For these
claimants, the taxable year is based on the calendar year or
fiscal year it regularly uses to keep its books.
Although not an annual claim, the above claimants should use
Schedule 3 (Form 8849) to claim the alternative fuel credit.
Note. Gasoline used by the above claimants on a farm for
farming purposes (type of use 1) is an allowable use on
Schedule 1 (Form 8849), line 1.

Schedule 3
The section 6427 payments for mixtures of biodiesel, renewable
diesel, agri-biodiesel (as allowed under section 6426(c)(5)),
sustainable aviation fuels, and alternative fuels and mixtures
expired for sales, uses, or removals occurring after 2024. Do not
file Schedule 3 (Form 8849) for any claims related to these
payments after 2024. Continue to use the Form 8849, August
2014 revision and the Schedule 3 (Form 8849), January 2023
revision for any claims before December 31, 2024.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

• Number of gallons, and

Types of Use 13 and 14. Generally, claims for sales of diesel
fuel, kerosene, kerosene for use in aviation, gasoline, or aviation
gasoline for the exclusive use of a state or local government
(and nonprofit educational organization for gasoline or aviation
gasoline) must be made following the order below.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 4

Form 8849 (Rev. 12-2025)

Paid Preparer Use Only
A paid preparer must sign Form 8849 and provide the
information in the Paid Preparer Use Only section at the end of
the form if the preparer was paid to prepare the form and is not
an employee of the filing entity. The preparer must give you a
copy of the form in addition to the copy to be filed with the IRS.
If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include your
complete address. If you work for a firm, you also must enter
the firm’s name and the EIN of the firm. However, you cannot
use the PTIN of the tax preparation firm in place of your PTIN.

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on the form and schedules to carry out the
Internal Revenue laws of the United States. We need it to figure
and collect the right amount of tax. Subtitle F, Procedure and
Administration, of the Internal Revenue Code allows refunds of
taxes imposed under Subtitle D, Miscellaneous Excise Taxes.
The form and schedules are used to determine the amount of
the refund that is due to you. Section 6109 requires you to
provide your taxpayer identification number (SSN or EIN).
Routine uses of tax information include giving it to the
Department of Justice for civil and criminal litigation, and cities,
states, and the District of Columbia for use in administering their
tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
enforcement agencies and intelligence agencies to combat
terrorism.
You are not required to claim a refund; however, if you do so
you must provide the information requested on this form. If you
fail to provide all requested information in a timely manner, we
may be unable to process this claim. If you provide false or
fraudulent information, you may be liable for penalties.

The time needed to complete and file the form and schedules
will vary depending on individual circumstances. The estimated
average times are:
Recordkeeping

Form 8849
Schedule 1
Schedule 2
Schedule 3
Schedule 5
Schedule 6
Schedule 8

3 hr., 21 min.
20 hr., 19 min.
11 hr., 43 min.
7 hr., 10 min.
3 hr., 35 min.
2 hr., 9 min.
5 hr., 15 min.

Learning
Preparing, copying,
about the law assembling, and
or the form
sending the form
to the IRS

24 min.
6 min.
6 min.
6 min.
24 min.

28 min.
25 min.
11 min.
13 min.
9 min.
27 min.
5 min.

We welcome your comments and suggestions. You can send
us comments through www.irs.gov/formcomments. Or you can
write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Don’t send Form 8849 to this address. Instead, see Where To
File, earlier.
Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider
your comments as we revise our tax forms, instructions, and
publications.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

You can apply for a PTIN online or by filing Form W-12, IRS
Paid Preparer Tax Identification Number (PTIN) Application and
Renewal. For more information about applying for a PTIN online,
visit the IRS website at www.irs.gov/ptin.

You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.