Instructions for Schedule 6

Instructions for Schedule 6

(Form 8849)

(Rev. June 2026)

For use with Schedule 6 (Form 8849) (Rev. August 2013)

Other Claims

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

Future Developments

For the latest information about developments related to

Schedule 6 (Form 8849) and its instructions, such as legislation

enacted after they were published, go to IRS.gov/Form8849.

What’s New

Excise tax on remittance transfers. Public Law 119-21,

commonly known as the One Big Beautiful Bill Act, created new

section 4475 which imposes an excise tax of 1% on remittance

transfers that occur after December 31, 2025. To make a refund

claim for remittance transfer tax paid on canceled or expired

remittance transfers see Remittance transfer tax (CRN 475),

later.

Reminders

For dispositions of vehicles on or after July 1, 2015, Treasury

Decision 9698 changed the information to be submitted for credit

or refund claims for vehicles sold. See Form 2290, CRN 365,

later.

Purpose of schedule. Use 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 2290, Heavy Highway Vehicle Use Tax Return;

• Form 730, Monthly Tax Return for Wagers; and

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

Wagering.

Caution: Do not use Schedule 6 to make adjustments to liability

reported on Forms 720 filed for prior quarters. Instead, use Form

720-X, Amended Quarterly Federal Excise Tax Return. Also, do

not use Schedule 6 to claim amounts that were taken or will be

taken as a credit on Form 2290 or Form 730.

Claim requirements. Generally, a claim must be filed within 3

years of the filing of the return to which the claim relates, or

2 years from when the tax reported on that return was paid,

whichever is later.

How to file. Attach Schedule 6 to Form 8849, Claim for Refund

of Excise Taxes. If you attach additional sheets, write your name

and taxpayer identification number on each sheet.

Specific Instructions

Form 720

A claim relating to the taxes listed in the Tax and CRN chart

below may be made. See Pub. 510, Excise Taxes, for information

on allowable claims relating to these taxes. Unless otherwise

Jun 16, 2026

provided below, the following information must be attached to the

claim.

1. A detailed description of the claim.

2. Any additional information required by the regulations.

3. The amount of the claim. If the claim is for more than one

quarter, list the claim amounts by quarter.

4. How you figured the claim amount.

5. Any other information you believe will support the claim.

6. For CRNs 396, 304, and 305, include the number of

taxable tires for each CRN included in the claim.

Tax

CRN

Ozone-depleting chemicals

398

Truck, trailer, and semitrailer chassis and bodies, and tractors

383

Passenger vehicles (luxury tax)

392

Taxable tires other than biasply or super single tires

396

Taxable tires, biasply or super single tires

304

Taxable tires, super single tires designed for steering

305

Gas guzzler automobiles

340

Vaccines

397

Taxable medical devices

438

Sport fishing equipment

341

Fishing rods and fishing poles

308

Fishing tackle boxes

387

Electric outboard motors

342

Bows, quivers, broadheads, and points

344

Arrow shafts

389

Imported chemical substances

317

Transportation of persons by air

326

Use of international air travel facilities

327

Transportation of property by air

328

Repurchase of corporate stock

441

Chemicals (other than ODCs)

454

Remittance transfer tax

475

Diesel-water fuel emulsion blending (CRN 310). The claim

rate for undyed diesel fuel taxed at $.244 (CRN 310) and used

to produce a diesel-water fuel emulsion is $.046 per gallon of

diesel fuel (blender claims).

The amount claimed must be at least $750. This amount may

be met by making a claim during any quarter of a claimant’s

income tax year or aggregating amounts from any quarters of

the claimant’s income tax year for which no other claim has

Instructions for Schedule 6 (Form 8849) (Rev. 6-2026) Catalog Number 64015P

Department of the Treasury Internal Revenue Service www.irs.gov

been made. The amount claimed for a diesel-water fuel emulsion

may be combined with any amounts claimed on Schedule 1 to

meet the $750 minimum. The claim must be filed during the first

quarter following the last quarter included in the claim. Only one

claim may be filed per quarter. Enter the earliest and latest date

of the claim on page 1. If the above requirements are not met,

see Annual Claims in the Form 8849 instructions.

Claimant must be registered by the IRS and must enter their

registration number on the statement.

In addition to items 1–5 above, claimant must attach a

statement certifying that:

• Claimant produced a diesel-water fuel emulsion containing at

least 14% water;

• The emulsion additive is registered by a U.S. manufacturer

with the Environmental Protection Agency under Clean Air Act,

section 211 (as in effect on March 31, 2003);

• Claimant used undyed diesel fuel taxed at $.244 to produce

the diesel-water fuel emulsion; and

• Claimant sold or used the diesel-water fuel emulsion in its

trade or business.

Remittance transfer tax (CRN 475). A claim for refund may

be made for remittance transfer tax paid on canceled or expired

remittance transfers. The claim is made by the sender who paid

the remittance transfer tax to the remittance transfer provider.

Caution: The sender may only file a claim for refund if the

remittance transfer tax was not refunded by the remittance

transfer provider.

Note: Items 1–5 under Form 720 are not required for purposes

of a claim for refund for the remittance transfer tax on expired or

canceled transactions. Only the items below are required.

A claim for refund of remittance transfer tax on canceled or

expired remittance transfers must include:

• A statement attesting that the remittance transfer tax was not

refunded by the remittance transfer provider and explaining any

relevant details of the cancellation or expiration to the extent not

included in other attached documentation; and

• Attachment(s) from the remittance transfer provider (such as

receipts) substantiating that the remittance transfer tax was paid

with the initial remittance transfer, the amount of the tax, and that

the same remittance transfer was canceled or expired.

Form 2290, CRN 365

A claim for refund may be made for the following:

• An overpayment of tax due to a mistake in tax liability

previously reported on Form 2290. The claim is made by the

person that paid the tax to the government.

• A pro rata refund of the tax paid on Form 2290 for a vehicle

that was sold, destroyed, or stolen before June 1 of any period

(July 1 – June 30) and subsequently not used during the period.

The claim is made by the person in whose name the vehicle is

registered at the time it was sold, destroyed, or stolen. To make

a claim for a vehicle that was sold, destroyed, or stolen, the

following information must be attached to Schedule 6.

1. The vehicle identification number (VIN).

2. The taxable gross weight category.

3. Whether the vehicle was sold, destroyed, or stolen.

2

4. The date of the sale, destruction, or theft.

5. Computation of the refund amount (see the Instructions

for Form 2290, line 5, for reference).

6. If the vehicle was sold on or after July 1, 2015, the name

and address of the purchaser of the vehicle.

• Any vehicle on which the tax was paid on Form 2290 if the

vehicle was used 5,000 miles or less on public highways (7,500

or less for agricultural vehicles) during the period (July 1 – June

30). The mileage limitation applies to the total mileage a vehicle

is driven during a period regardless of the number of owners of

the vehicle. A claim for this mileage refund cannot be filed until

after June 30 of the period. The claim is made by the person that

paid the tax to the government.

Form 730, CRN 368

A claim for refund may be made for an overpayment of tax. The

claim is made by the person that paid the tax to the government.

The claim is not allowed unless a statement of the facts is

attached that includes the following information.

1. An explanation of the reason for claiming a refund.

2. The date of payment and the amount of the tax.

3. Whether any previous claim covering the amount

involved, or any part, has been filed.

4. A statement that you:

a. Have not collected (whether as a separate charge or

otherwise) the amount of the tax from the person that placed

the wager on which the tax was imposed,

b. Have repaid the amount of the tax to the person that

placed the wager, or

c. Have the written consent of the person that placed the

wager to the making of the refund (the consent must be attached

to the claim).

5. If the overpayment relates to a laid-off wager accepted

by you, one of the above three statements must be attached for

both the person that placed the laid-off wager and the person

that placed the original wager.

Credit for wagers laid off by you. If you accept a wager and

lay off all or part of the wager with a person who is liable for the

tax and have paid the tax, a claim may be allowed for the tax

paid on the laid-off amount. The claim is made by the person that

paid the tax to the government. No claim is allowed unless the

following information is attached to Schedule 6.

1. The certificate described in Regulations section

44.6419-2(d).

2. A statement that includes (a) the reason for the refund,

(b) the month in which the tax was paid, (c) the date of

payment, and (d) whether any previous claim covering the

amount involved, or any part, has been filed.

Form 11-C, CRN 367

A claim for refund may be made for overpayment of tax due to

a mistake in tax liability previously reported on Form 11-C. The

claim is made by the person that paid the tax to the government.

Instructions for Schedule 6 (Form 8849) (Rev. June 2026)