Department of the Treasury

8849

Form

(Rev. May 2026)

Department of the Treasury

Internal Revenue Service

Claim for Refund of Excise Taxes

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

Daytime telephone number (optional)

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

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Schedule 2

Sales by Registered Ultimate Vendors .

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Schedule 5

Section 4081(e) and 6435 Claims .

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Schedule 6

Other Claims

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Schedule 8

Registered Credit Card Issuers

1a Total refund. . . . . . . . . . .

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b Reserved for future use

1a

c Reserved for future use:

d Reserved for future use

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. 5-2026) Created 4/30/26

Page 2

Form 8849 (Rev. 5-2026)

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

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.

What’s New

Changes are discussed under What’s New in the instructions for

each schedule.

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.

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 singleowner 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.

General Instructions

Purpose of Form

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.

Attach Schedule 6 for claims not reportable on Schedules 1, 2, 5,

and 8, including refunds of excise taxes reported on:

Additional Information

Pub. 510, Excise Taxes, has information on fuel tax credits, refunds,

nontaxable uses, and the definitions of terms such as ultimate

vendor.

Pub. 225, Farmer’s Tax Guide, has information on credits and

refunds for the federal excise tax on fuels applicable to farmers.

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

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.

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.

• Form 720, Quarterly Federal Excise Tax Return;

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

postal code.

• Form 730, Monthly Tax Return for Wagers;

EIN and SSN

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

Wagering; and

• Form 2290, Heavy Highway Vehicle Use Tax Return.

Filers only need to complete and attach to Form 8849 the

applicable schedules.

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.

• To claim amounts that you took or will take as a credit on Form

720, Schedule C; Form 730; Form 2290; or Form 4136.

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.

Month Income Tax Year Ends

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.”

Line 1a

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

Page 3

Form 8849 (Rev. 5-2026)

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, include 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),

• Number of gallons, and

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.

Type of Use Table

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.

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.

Type of Use

1

On a farm for farming purposes

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)

Additional Information for Schedules 1, 2, and 3

Annual Claims

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:

• Used by the ultimate purchaser;

• Sold by the registered ultimate vendor;

• Purchased with a credit card issued by a registered credit card

issuer (except for gasoline and aviation gasoline);

• Used to produce biodiesel or renewable diesel mixtures, and

alternative fuel mixtures; or

• Used in mobile machinery.

The following claimants must use Form 8849 (Schedule 1) for

annual claims.

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)

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.

9

In foreign trade

Although not an annual claim, the above claimants should use

Schedule 3 (Form 8849) to claim the alternative fuel credit.

10

Certain helicopter and fixed-wing aircraft uses

11

Exclusive use by a qualified blood collector

organization

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.

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

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).

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 for sales, uses, or removals occurring on or before

December 31, 2024.

Page 4

Form 8849 (Rev. 5-2026)

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 must also 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.

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.

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.

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.

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.

4 hr., 46 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.

10 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.