Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of Excise Taxes

Forms and Documents

Document Name	Status
Form Schedule 8 (Form 8 Form 8849, Sch 8, Registered Credit Issuers Form and Instruction	Modified
Form Schedule 6 (Form 8 Form 8849, Sch 6, Other Claims Form	Modified
Form Schedule 5 (Form 8 Form 8849, Sch 5, Section 4081(e) Claims Form and Instruction	Modified
Form Schedule 2 (Form 8 Form 8849, Sch 2, Sales by Registered Ultimate Vendors Form and Instruction	Modified
Form Schedule 1 (Form 8 Form 8849, Sch 1, Nontaxable Use of Fuels Form and Instruction	Modified
Form Schedule-3 (Form 8 Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit Form	Modified
Form Form 8849 Form 8849, Claim for Refund of Excise Taxes Form and Instruction	Modified
p510--2023-03-00.pdf Supplementary Document	2025-03-31
p225--2024-00-00.pdf Supplementary Document	2025-03-31
2025 Supporting Statement 1545-1420.docx Supporting Statement A	2025-11-17

IC Document Collections

IC ID	Document Title	Status
45449	Form 8849, Sch 8, Registered Credit Issuers Form and Instruction	Modified
45394	Form 8849, Sch 6, Other Claims Form	Modified
45393	Form 8849, Sch 5, Section 4081(e) Claims Form and Instruction	Modified
45391	Form 8849, Sch 2, Sales by Registered Ultimate Vendors Form and Instruction	Modified
45390	Form 8849, Sch 1, Nontaxable Use of Fuels Form and Instruction	Modified
230813	Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit Form	Modified
181934	Form 8849, Claim for Refund of Excise Taxes Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1420	ICR Reference No: 202509-1545-009
Status: Received in OIRA	Previous ICR Reference No: 202501-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of Excise Taxes
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 11/26/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2028
Responses	48,800	48,800
Time Burden (Hours)	255,010	254,922
Cost Burden (Dollars)	5,554,853	0

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Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations, allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain actions by IRS. Form 8849 is used by taxpayers to claim refunds of excise taxes.

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Authorizing Statute(s): US Code: 26 USC 6402 Name of Law: Authority to make credits or refunds
   US Code: 26 USC 6511 Name of Law: Limitations on credit or refund
   US Code: 26 USC 6404 Name of Law: Abatements
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   PL: Pub.L. 114 - 113 185 Name of Law: Protecting Americans From Tax Hikes Act of 2015
   PL: Pub.L. 115 - 123 40406, 40407, and 40415 Name of Law: Bipartisan Budget Act of 2018; Revenue Measures
   PL: Pub.L. 116 - 94 121 and 133 Name of Law: Taxpayer Certainty and Disaster Tax Relief Act of 2019
   PL: Pub.L. 119 - 21 70525 Name of Law: One Big Beautiful Bill
   US Code: 26 USC 6435 Name of Law: Dyed Fuel
  

Citations for New Statutory Requirements: PL: Pub.L. 119 - 21 70525 Name of Law: One Big Beautiful Bill Act
US Code: 26 USC 6435 Name of Law: Dyed Fuel

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 17795	09/16/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 54461	11/26/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 7

IC Title	Form No.	Form Name
Form 8849, Claim for Refund of Excise Taxes	Form 8849	Claim for Refund of Excise Taxes
Form 8849, Sch 1, Nontaxable Use of Fuels	Schedule 1 (Form 8849)	Nontaxable Use of Fuels
Form 8849, Sch 2, Sales by Registered Ultimate Vendors	Schedule 2 (Form 8849)	Sales by Registered Ultimate Vendors
Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit	Schedule-3 (Form 8849)	Certain Fuel Mixtures and the Alternative Fuel Credit
Form 8849, Sch 5, Section 4081(e) Claims	Schedule 5 (Form 8849) draft	Section 4081(e) Claims
Form 8849, Sch 6, Other Claims	Schedule 6 (Form 8849)	Other Claims
Form 8849, Sch 8, Registered Credit Issuers	Schedule 8 (Form 8849)	Registered Credit Card Issuers

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	48,800	48,800	0	0	0	0
Annual Time Burden (Hours)	255,010	254,922	88	0	0	0
Annual Cost Burden (Dollars)	5,554,853	0	0	5,554,853	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Public Law 119-21, Section 70525, created new IRC section 6435. These changes are being made to allow section 6435 claims on Schedule 5 (Form 8849). The changes to the Schedule 5 results in an overall burden increase of 88 hours (254,922 to 255,010 hours).

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Annual Cost to Federal Government: $197,444

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/26/2025

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