Credits & Refunds

A credit may be claimed on Schedule C of Form 720 or a refund may be claimed on Form 8849 for the credits and refunds described previously.

To file a claim for a credit on Schedule C, you must have a tax liability to report on Form 720 for the quarter. If you have no tax liability for the quarter, you must use Form 8849 to file a claim for a refund.

Generally, claims must be filed within 3 years of the filing of the return reporting the tax to which the claim relates, or 2 years from when the tax reported on the return was paid, whichever is later. A return filed before the due date is considered to have been filed on the due date.

See Publication 378 for claims by ultimate purchasers of fuels and registered ultimate vendors, including information on when to file.

For specific information on claiming a credit or refund for a particular excise tax, see the discussion about that tax.

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