Publication 378 |
2000 Tax Year |
Claiming a Refund
You make a claim for refund on Form 8849. Complete and
attach to Form 8849 the appropriate Form 8849 schedules. If you file
Form 720, you can use the Schedule C portion of Form 720 for your
refund claims. (See the Form 720 instructions.)
Nontaxable Uses
You can claim a refund for the excise tax on fuels you purchase and
use for a nontaxable use. You can file a claim for refund for any
quarter of your tax year for which you can claim $750 or more. This
amount is the excise tax on all fuels used for a nontaxable
use during that quarter or any prior quarter (for which no other claim
has been filed) during the tax year.
If you cannot claim at least $750 at the end of a quarter, you
carry the amount over to the next quarter of your tax year to
determine if you can claim at least $750 for that quarter. If you
cannot claim at least $750 at the end of the fourth quarter of your
tax year, you must claim a credit on your income tax return using Form
4136.
File the claim for refund by filling out Schedule 1 (Form 8849) and
attaching it to Form 8849. Send it to the address shown in the
instructions. Only one claim may be filed for a quarter.
Only the registered ultimate vendor can claim a refund for the
excise tax on undyed diesel fuel and undyed kerosene in certain
situations, as discussed later.
Example.
You purchased gasoline and undyed diesel fuel. For the first
quarter of your tax year, the excise tax on fuel you use for an
off-highway business use is $184 for gasoline and $244 for diesel
fuel. You cannot file a claim for refund since the total ($428) is
less than $750.
For the second quarter, the excise tax on fuel you use for an
off-highway business use is $92 for gasoline and $244 for diesel fuel.
You add the amount from the first quarter ($428) to the total amount
from the second quarter ($336) and determine you can file a claim for
refund since the total is $764.
When.
You must file a quarterly claim by the last day of the first
quarter following the last quarter included in the claim. If you do
not file a timely refund claim for the fourth quarter of your tax
year, you will have to claim a credit for that amount on your income
tax return, as discussed earlier.
Gasohol Blending
File the claim by filling out Schedule 3 (Form 8849) and attaching
it to Form 8849. The Form 8849 cannot have any other schedule attached
if a Schedule 3 is attached. Send it to the address shown in the
instructions. Write "Gasohol Claim" on the envelope.
The following claim requirements also apply.
- The claim must be for gasohol sold or used during a period
of at least 1 week.
- The claim must be for at least $200.
- The claim can only be made by the gasohol blender.
When.
The claim must be filed by the last day of the first quarter
following the earliest quarter included in the claim. If you do not
meet the requirements or file a timely refund claim, you will have to
claim a credit on your income tax return, as discussed earlier.
You cannot combine this claim with any other claim on Form 8849.
Registered Ultimate Vendors
File the claim by filling out Schedule 2 (Form 8849) and attaching
it to Form 8849. The Form 8849 cannot have any other schedule attached
if a Schedule 2 is attached. Send it to the address shown in the
instructions. Write "Diesel Fuel/Kerosene Claim" on the envelope.
Undyed diesel fuel.
You must meet the following requirements for this claim.
- The claim must be for undyed diesel fuel sold for use on a
farm for farming purposes or by a state or local government.
- The claim must be for sales during a period of at least 1
week.
- The claim must be for at least $200. Claims for sales by a
registered ultimate vendor of undyed kerosene may be combined with
claims for sales of undyed diesel fuel to meet this
requirement.
Undyed kerosene.
You must meet the following requirements for this claim.
- The claim must be for undyed kerosene sold for use on a farm
for farming purposes, for use by a state or local government, from a
blocked pump, or for blending with diesel fuel to be used for heating
purposes.
- The claim must be for sales during a period of at least 1
week.
- The claim must be for at least $100.
When.
The claim must be filed by the last day of the first quarter
following the earliest quarter included in the claim. If you do not
meet the requirements or file a timely refund claim, you will have to
claim a credit on your income tax return, as discussed earlier.
You cannot combine this claim with any other claim on Form 8849.
Ultimate Purchasers Not Subject to Income Tax
The following purchasers can file an annual claim for refund. They
must use Schedule 1 (Form 8849) for these annual claims.
- A department, agency, or instrumentality of the United
States.
- A state or local government.
- An organization granted an exemption from the income tax and
not required to file an income tax return.
If at the close of your tax year, you are eligible for an amount
for which you have not filed a quarterly refund claim, you can file an
annual refund claim for these amounts within the time allowed for
filing a claim for refund of overpayment of income tax.
A tax year is the 12-month period normally used to keep your
financial records. If you have no regularly established tax year, the
tax year is the calendar year.
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