Generally you can claim for Refund of Excise Taxes using the Form 8849 and using
the appropriate schedules as below:
Schedule 1: Nontaxable Use of Fuels
Schedule 2: Sales by Registered Ultimate Vendors
Schedule 3: Certain Fuel Mixtures and the Alternative Fuel Credit
Schedule 5: Section 4081(e) Claims
Schedule 6: Other Claims including the credit claim from Form 2290
Schedule 8: Registered Credit Card Issuers
Use Schedules 1, 2, 3, 5, and 8 to claim certain fuel related refunds such as nontaxable
uses (or sales) of fuels. Form 8849 lists the schedules by number and title.
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 730, Monthly Tax Return for Wagers;
- Form 11-C, Occupational Tax and Registration Return for Wagering; and
- Form 2290, Heavy Highway Vehicle Use Tax Return.
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 Schedule C (Form 720),
Form 730, Form 2290, or Form 4136.
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