IRS Form 8849 is used to claim a refund of excise taxes paid. Motor carriers looking to receive a refund would submit a completed Schedule 6 with Form 8849.
Carriers may file a claim for the following reasons:
A refund claim can’t be requested until after the Form 2290 tax period ends on June 30 of each year. Claims must be filed within three years of the heavy vehicle use tax (HVUT) filing and must be submitted by the company that originally paid the tax.
A total of five schedules exist which relate to the Form 8849 filing; however, carriers need to submit only Schedule 6 with Form 8849 when requesting a refund based on their HVUT Form 2290 filing.
Generally, the information provided on Form 8849 and Schedule 6 will be sufficient when requesting a refund. However, when making a claim for a vehicle that was sold, destroyed, or stolen, the following information must also be given:
Note: Do not submit Form 8849 for a refund if you have or will claim a credit on Form 2290 for the overpaid tax.
E-filing is easy with 2290online from J. J. Keller!
Trusted by transportation professionals since 1953, J. J. Keller can help with your form 8849 e-filing for refund of your paid excise taxes!