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FORM 8849

Claim for Refund of Excise Taxes

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Form 8849 & Instructions

For alcohol fuel mixtures and biodiesel mixtures, you may file Schedule 3 when the amount of the refund is $200 and the period of the claim is at least one week.  Note:  You may combine alcohol and biodiesel amounts to reach the $200 minimum.

Reminder:  Before you can claim a credit on Form 8849, the alcohol fuel mixture and biodiesel mixture credit must be taken against any taxable fuel liability on Form 720 (Quarterly Federal Excise Tax Return).  Any credit in excess of 720 liability can be taken in the form of a refund on the Form 8849 or as an income tax credit on Form 4136. 

Biodiesel Certificate from Producer - Note:  Before you can make a claim for the biodiesel mixture credit, you must have a certificate from the producer specifying the amount of biodiesel or agri-biodiesel in the mixture.

IRS Registration.  Blenders of alcohol fuel mixtures and biodiesel mixtures must be holder of an IRS 637 "M" Registration.  Blenders who currently have a 637 "T" Registration will be considered a 637 "M" registrant until July 1, 2005.

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Last modified: 06/28/07