Form 8849, Claim for Refund of Excise Taxes
Form 8849 is how you ask the IRS for money back on federal excise taxes, most often tax paid on fuel that was put to a nontaxable use. Fill in the official IRS PDF below, attach the right schedule, and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8849?
Form 8849 is the cover form for excise tax refund claims. The details go on numbered schedules: Schedule 1 for nontaxable uses of fuels by ultimate purchasers, Schedule 2 for sales by registered ultimate vendors, Schedule 3 for certain fuel mixtures and alternative fuel credits, Schedule 5 for section 4081(e) claims, Schedule 6 for other claims including Form 2290 heavy vehicle tax refunds, and Schedule 8 for registered credit card issuers.
Common uses include refunds of fuel tax on gasoline or diesel used off-highway, on a farm, or in other nontaxable ways, and refunds of heavy highway vehicle use tax when a truck is sold, destroyed, or driven under the mileage limit. Some claims can instead be taken as a credit on Form 4136 with an income tax return or on Form 720; the instructions explain which route applies.
Who files 8849?
- Ultimate purchasers of gasoline, diesel, or kerosene used for nontaxable purposes such as farming or off-highway business use
- Registered ultimate vendors and credit card issuers claiming refunds on qualifying fuel sales
- Truck owners claiming a refund of Form 2290 heavy vehicle use tax for a vehicle that was sold, destroyed, stolen, or under the mileage limit
- Businesses claiming refunds of other excise taxes reported on Forms 720, 730, or 11-C
How to fill out 8849
- Enter your name, address, and taxpayer identification number on the front of Form 8849.
- Check the box for each schedule you are attaching and complete that schedule with the type of fuel or tax, the period, gallons or amounts, and the claim computation.
- Make sure the claim is filed within the time limit for that schedule; many fuel claims have specific timing rules in the instructions.
- Sign the form; an unsigned claim will be sent back.
- Download the completed PDF and mail it with its schedules to the IRS address listed in the instructions for the schedule you are filing.
Quick fill 8849 on this page
Prefer to see the form itself while you type? Open 8849 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Should I use Form 8849 or Form 4136?
Form 4136 claims fuel tax credits once a year on your income tax return, while Form 8849 requests a refund directly, sometimes during the year. Certain claims are only allowed on one or the other, so check the instructions for the specific fuel use.
Can I get the heavy vehicle use tax back with this form?
Yes. Schedule 6 of Form 8849 covers refunds of Form 2290 tax when a vehicle is sold, destroyed, or stolen during the period, or ends up driven fewer miles than the taxable minimum.
How long does a refund take?
It varies by schedule and claim type, and some fuel claims have expedited processing rules. The IRS does not guarantee a timeline, so file a complete, signed claim with the correct schedule to avoid delays.