Form 8849 Schedule 6 PDF Details

In the sphere of federal taxation, the 8849 Schedule 6 form emerges as a pivotal tool for individuals and entities seeking refunds of specific excise taxes not accommodated by other schedules. This comprehensive document aligns with the Internal Revenue Service's mechanisms for processing claims related to a variety of circumstances, including overpayments and operational nuances of taxed items or services. Crafted to assist claimants in recouping taxes paid on quarterly federal excise returns, heavy highway vehicle use, wagers, and occupational taxes, among others, this form delineates a structured path for asserting entitlements outside the conventional avenues of schedules 1, 2, 3, 5, and 8. The form emphasizes the importance of adhering to strict filing timeframes, contingent upon the original tax return submission or the date of tax payment, underlining a commitment to procedural accuracy and temporal precision. Additionally, Schedule 6 mandates a detailed portrayal of the claim, backed by requisite documentation and a clear computation of the refund amount sought, thereby ensuring a robust substantiation of each request. Through these detailed requirements, including unique stipulations for claims involving diesel-water fuel emulsions, luxury vehicles, and environmentally impactful products, the form serves as a testament to the intricate landscape of federal tax refund claims, navigating claimants through the complexities of reclaiming what is justly theirs.

QuestionAnswer
Form NameForm 8849 Schedule 6
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesf8849s6_accessi ble form 8849 fillable

Form Preview Example

Schedule 6

 

OTHER CLAIMS

 

 

(Form 8849)

 

 

 

 

 

 

 

 

(Rev. January 2009)

 

 

 

 

OMB No. 1545-1420

 

 

 

 

 

Department of the Treasury

 

Attach to Form 8849.

 

 

Internal Revenue Service

 

 

 

 

 

Name as shown on Form 8849

 

EIN or SSN

Total refund (total of lines 1–5)

 

 

 

 

$

 

Enter the earliest and latest dates of the events included in this claim. Enter in MMDDYYYY format.

Earliest date

 

Latest date

Tax

Amount of refund

CRN

1

$

2

3

4

5

Use the space below for an explanation of each tax claimed.

For claims under section 6416(b)(2) relating to certain uses and resales of certain articles subject to manufacturers or retailers taxes, claimant certifies that it sold the article at a tax-excluded price, repaid the amount of tax to the ultimate vendor, or has obtained the written consent of the ultimate vendor to make the claim; and has the required supporting evidence.

What’s New

For Form 720 claims under credit reference numbers (CRNs) 396, 304, and 305, include the number of taxable tires for each CRN included in the claim.

General Instructions

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 720X, 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. Mail it to the IRS at the address under Where To File in the Form 8849 instructions. If you attach additional sheets, write your name and taxpayer identification number on each sheet.

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.

Cat. No. 27454M

Schedule 6 (Form 8849) (Rev. 1-2009)

Schedule 6 (Form 8849) (Rev. 1-2009)

Page 2

 

 

Form 720

A claim relating to the taxes listed below may be made. See Pub. 510, Excise Taxes, for information on allowable claims relating to these taxes. 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,

383

and tractors

 

 

 

Passenger vehicles (luxury tax)

392

Taxable tires other than biasply or

396

super single tires

 

 

 

Taxable tires, biasply or super single tires

304

Taxable tires, super single tires

305

designed for steering

 

Gas guzzler automobiles

340

Vaccines

397

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

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).

Claim requirements. 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 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.

In addition to items 1–5 above, claimant must attach a statement certifying that (a) the claimant produced a diesel-water fuel emulsion containing at least 14% water, (b) the emulsion additive is registered by a United States manufacturer with the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, (c) the claimant used undyed diesel fuel taxed at $.244 to produce the diesel-water fuel emulsion and (d) the claimant sold or used the diesel-water fuel emulsion in its trade or business.

Claimant must be registered by the IRS and must enter their registration number on the statement.

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.

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

3.Date of the sale, accident, or theft.

4.Computation of the refund amount. See the line 5 instructions for Form 2290.

Claimant. The claim is made by the person in whose name the vehicle is registered at the time it was sold, destroyed, or stolen.

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.

Claimant. 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 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.

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

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. 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.

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

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.

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

How to Edit Form 8849 Schedule 6 Online for Free

With the help of the online tool for PDF editing by FormsPal, you may fill out or alter Form 8849 Schedule 6 here and now. Our tool is continually evolving to grant the best user experience attainable, and that is because of our commitment to constant improvement and listening closely to comments from users. With just a few simple steps, you are able to begin your PDF editing:

Step 1: Open the PDF doc in our editor by clicking the "Get Form Button" at the top of this page.

Step 2: This tool offers the ability to modify the majority of PDF documents in a variety of ways. Transform it by writing personalized text, correct existing content, and include a signature - all when it's needed!

This PDF form will need you to provide some specific details; in order to ensure accuracy and reliability, please be sure to bear in mind the tips further on:

1. Complete the Form 8849 Schedule 6 with a selection of essential fields. Collect all of the required information and make sure not a single thing overlooked!

Filling out section 1 of Form 8849 Schedule 6

Step 3: Spell-check the details you've typed into the blank fields and click the "Done" button. Try a 7-day free trial option with us and acquire instant access to Form 8849 Schedule 6 - which you are able to then use as you wish inside your FormsPal account page. FormsPal guarantees secure document editor with no personal information record-keeping or any sort of sharing. Be assured that your information is in good hands here!