Instructions for IRS Form 8849 Schedule 6 "Other Claims"

This document contains official instructions for IRS Form 8849 Schedule 6, Other Claims - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 8849 Schedule 6 is available for download through this link.

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Download Instructions for IRS Form 8849 Schedule 6 "Other Claims"

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Instructions for Schedule 6
Department of the Treasury
Internal Revenue Service
(Form 8849)
(Rev. July 2015)
For use with Schedule 6 (Form 8849) (Rev. August 2013)
Other Claims
6. For CRNs 396, 304, and 305, include the number of
Section references are to the Internal Revenue Code unless
taxable tires for each CRN included in the claim.
otherwise noted.
Future Developments
Tax
CRN
For the latest information about developments related to
Ozone-depleting chemicals
398
Schedule 6 (Form 8849) and its instructions, such as legislation
Truck, trailer, and semitrailer chassis and bodies, and tractors
383
enacted after they were published, go to www.irs.gov/form8849.
Passenger vehicles (luxury tax)
392
What's New
Taxable tires other than biasply or super single tires
396
Taxable tires, biasply or super single tires
304
For dispositions of vehicles on or after July 1, 2015, Treasury
Taxable tires, super single tires designed for steering
305
Decision 9698 changed the information to be submitted for credit
or refund claims for vehicles sold. See Form 2290, CRN 365,
Gas guzzler automobiles
340
later.
Vaccines
397
Taxable medical devices
438
General Instructions
Sport fishing equipment
341
Purpose of schedule. Use Schedule 6 for claims not
Fishing rods and fishing poles
308
reportable on Schedules 1, 2, 3, 5, and 8, including refunds of
Fishing tackle boxes
387
excise taxes reported on:
Form 720, Quarterly Federal Excise Tax Return;
Electric outboard motors
342
Form 2290, Heavy Highway Vehicle Use Tax Return;
Bows, quivers, broadheads, and points
344
Form 730, Monthly Tax Return for Wagers; and
Arrow shafts
389
Form 11-C, Occupational Tax and Registration Return for
Wagering.
Diesel-water fuel emulsion blending (CRN 310). The claim
Do not use Schedule 6 to make adjustments to liability
rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to
reported on Forms 720 filed for prior quarters. Instead,
!
produce a diesel-water fuel emulsion is $.046 per gallon of
use Form 720X, Amended Quarterly Federal Excise
CAUTION
diesel fuel (blender claims).
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
The amount claimed must be at least $750. This amount may
730.
be met by making a claim during any quarter of a claimant’s
income tax year or aggregating amounts from any quarters of
Claim requirements. Generally, a claim must be filed within 3
the claimant’s income tax year for which no other claim has been
years of the filing of the return to which the claim relates, or 2
made. The amount claimed for a diesel-water fuel emulsion may
years from when the tax reported on that return was paid,
be combined with any amounts claimed on Schedule 1 to meet
whichever is later.
the $750 minimum. The claim must be filed during the first
quarter following the last quarter included in the claim. Only one
How to file. Attach Schedule 6 to Form 8849, Claim for Refund
claim may be filed per quarter. Enter the earliest and latest date
of Excise Taxes. If you attach additional sheets, write your name
of the claim on page 1. If the above requirements are not met,
and taxpayer identification number on each sheet.
see Annual Claims in the Form 8849 instructions.
Specific Instructions
Claimant must be registered by the IRS and must enter their
registration number on the statement.
Form 720
In addition to items 1–5 above, claimant must attach a
A claim relating to the taxes listed in the Tax and CRN chart
statement certifying that:
below may be made. See Pub. 510, Excise Taxes, for
Claimant produced a diesel-water fuel emulsion containing at
information on allowable claims relating to these taxes. The
least 14% water;
following information must be attached to the claim.
The emulsion additive is registered by a U.S. manufacturer
with the Environmental Protection Agency under Clean Air Act,
1. A detailed description of the claim.
section 211;
2. Any additional information required by the regulations.
Claimant used undyed diesel fuel taxed at $.244 to produce
3. The amount of the claim. If the claim is for more than one
the diesel-water fuel emulsion; and
quarter, list the claim amounts by quarter.
Claimant sold or used the diesel-water fuel emulsion in its
4. How you figured the claim amount.
trade or business.
5. Any other information you believe will support the claim.
May 11, 2015
Cat. No. 64015P
Instructions for Schedule 6
Department of the Treasury
Internal Revenue Service
(Form 8849)
(Rev. July 2015)
For use with Schedule 6 (Form 8849) (Rev. August 2013)
Other Claims
6. For CRNs 396, 304, and 305, include the number of
Section references are to the Internal Revenue Code unless
taxable tires for each CRN included in the claim.
otherwise noted.
Future Developments
Tax
CRN
For the latest information about developments related to
Ozone-depleting chemicals
398
Schedule 6 (Form 8849) and its instructions, such as legislation
Truck, trailer, and semitrailer chassis and bodies, and tractors
383
enacted after they were published, go to www.irs.gov/form8849.
Passenger vehicles (luxury tax)
392
What's New
Taxable tires other than biasply or super single tires
396
Taxable tires, biasply or super single tires
304
For dispositions of vehicles on or after July 1, 2015, Treasury
Taxable tires, super single tires designed for steering
305
Decision 9698 changed the information to be submitted for credit
or refund claims for vehicles sold. See Form 2290, CRN 365,
Gas guzzler automobiles
340
later.
Vaccines
397
Taxable medical devices
438
General Instructions
Sport fishing equipment
341
Purpose of schedule. Use Schedule 6 for claims not
Fishing rods and fishing poles
308
reportable on Schedules 1, 2, 3, 5, and 8, including refunds of
Fishing tackle boxes
387
excise taxes reported on:
Form 720, Quarterly Federal Excise Tax Return;
Electric outboard motors
342
Form 2290, Heavy Highway Vehicle Use Tax Return;
Bows, quivers, broadheads, and points
344
Form 730, Monthly Tax Return for Wagers; and
Arrow shafts
389
Form 11-C, Occupational Tax and Registration Return for
Wagering.
Diesel-water fuel emulsion blending (CRN 310). The claim
Do not use Schedule 6 to make adjustments to liability
rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to
reported on Forms 720 filed for prior quarters. Instead,
!
produce a diesel-water fuel emulsion is $.046 per gallon of
use Form 720X, Amended Quarterly Federal Excise
CAUTION
diesel fuel (blender claims).
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
The amount claimed must be at least $750. This amount may
730.
be met by making a claim during any quarter of a claimant’s
income tax year or aggregating amounts from any quarters of
Claim requirements. Generally, a claim must be filed within 3
the claimant’s income tax year for which no other claim has been
years of the filing of the return to which the claim relates, or 2
made. The amount claimed for a diesel-water fuel emulsion may
years from when the tax reported on that return was paid,
be combined with any amounts claimed on Schedule 1 to meet
whichever is later.
the $750 minimum. The claim must be filed during the first
quarter following the last quarter included in the claim. Only one
How to file. Attach Schedule 6 to Form 8849, Claim for Refund
claim may be filed per quarter. Enter the earliest and latest date
of Excise Taxes. If you attach additional sheets, write your name
of the claim on page 1. If the above requirements are not met,
and taxpayer identification number on each sheet.
see Annual Claims in the Form 8849 instructions.
Specific Instructions
Claimant must be registered by the IRS and must enter their
registration number on the statement.
Form 720
In addition to items 1–5 above, claimant must attach a
A claim relating to the taxes listed in the Tax and CRN chart
statement certifying that:
below may be made. See Pub. 510, Excise Taxes, for
Claimant produced a diesel-water fuel emulsion containing at
information on allowable claims relating to these taxes. The
least 14% water;
following information must be attached to the claim.
The emulsion additive is registered by a U.S. manufacturer
with the Environmental Protection Agency under Clean Air Act,
1. A detailed description of the claim.
section 211;
2. Any additional information required by the regulations.
Claimant used undyed diesel fuel taxed at $.244 to produce
3. The amount of the claim. If the claim is for more than one
the diesel-water fuel emulsion; and
quarter, list the claim amounts by quarter.
Claimant sold or used the diesel-water fuel emulsion in its
4. How you figured the claim amount.
trade or business.
5. Any other information you believe will support the claim.
May 11, 2015
Cat. No. 64015P
Form 2290, CRN 365
1. An explanation of the reason for claiming a refund.
2. The date of payment and the amount of the tax.
A claim for refund may be made for the following:
An overpayment of tax due to a mistake in tax liability
3. Whether any previous claim covering the amount
previously reported on Form 2290. The claim is made by the
involved, or any part, has been filed.
person that paid the tax to the government.
4. A statement that you:
A pro rata refund of the tax paid on Form 2290 for a vehicle
a. Have not collected (whether as a separate charge or
that was sold, destroyed, or stolen before June 1 of any period
otherwise) the amount of the tax from the person that placed the
(July 1 – June 30) and subsequently not used during the period.
wager on which the tax was imposed,
The claim is made by the person in whose name the vehicle is
b. Have repaid the amount of the tax to the person that
registered at the time it was sold, destroyed, or stolen. To make
placed the wager, or
a claim for a vehicle that was sold, destroyed, or stolen, the
c. Have the written consent of the person that placed the
following information must be attached to Schedule 6.
wager to the making of the refund (the consent must be attached
1. The vehicle identification number (VIN).
to the claim).
2. The taxable gross weight category.
5. If the overpayment relates to a laid-off wager accepted by
3. Whether the vehicle was sold, destroyed, or stolen.
you, one of the above three statements must be attached for
both the person that placed the laid-off wager and the person
4. The date of the sale, destruction, or theft.
that placed the original wager.
5. Computation of the refund amount (see the Instructions
for Form 2290, line 5, for reference).
Credit for wagers laid off by you. If you accept a wager and
6. If the vehicle was sold on or after July 1, 2015, the name
lay off all or part of the wager with a person who is liable for the
and address of the purchaser of the vehicle.
tax and have paid the tax, a claim may be allowed for the tax
paid on the laid-off amount. The claim is made by the person
Any vehicle on which the tax was paid on Form 2290 if the
that paid the tax to the government. No claim is allowed unless
vehicle was used 5,000 miles or less on public highways (7,500
the following information is attached to Schedule 6.
or less for agricultural vehicles) during the period (July 1 – June
1. The certificate described in Regulations section
30). The mileage limitation applies to the total mileage a vehicle
44.6419-2(d).
is driven during a period regardless of the number of owners of
the vehicle. A claim for this mileage refund cannot be filed until
2. A statement that includes (a) the reason for the refund, (b)
after June 30 of the period. The claim is made by the person that
the month in which the tax was paid, (c) the date of payment,
paid the tax to the government.
and (d) whether any previous claim covering the amount
involved, or any part, has been filed.
Form 730, CRN 368
Form 11-C, CRN 367
A claim for refund may be made for an overpayment of tax. The
claim is made by the person that paid the tax to the government.
A claim for refund may be made for overpayment of tax due to a
mistake in tax liability previously reported on Form 11-C. The
The claim is not allowed unless a statement of the facts is
claim is made by the person that paid the tax to the government.
attached that includes the following information.
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Instructions for Schedule 6 (Form 8849)
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