Form 8849-Claim for Refund of Excise Tax Returns
In general, a person can use the Form 8849 to claim a Refund of Excise Taxes by making use of the appropriate schedules. The IRS Form 8849 is used in the case of theft or destroyed vehicle for which the tax was paid on the Form 2290(heavy highway tax) during the tax period or when the heavy highway vehicle was used less than 5,000 miles on public highways. In another case, if you are selling the vehicle after filing the Form 2290, then you can file Form 8849(Schedule 6) to claim your credit.
Form 8849 & Its Schedules
- 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 the Form 2290).