Claim Your Fuel Tax Refund with Form 8849 Schedule 5
Paid federal excise tax twice on the same fuel, or need to claim a refund for eligible dyed fuel? Form 8849 Schedule 5 is used for Section 4081(e) claims and Section 6435 claims.
What Is Form 8849 Schedule 5?
A Section 4081(e) claim generally applies when federal excise tax was paid twice on the same taxable fuel. A Section 6435 claim applies to certain dyed fuel situations when the person paid and reported Section 4081 tax and removed dyed diesel fuel or dyed kerosene from an approved terminal.
Schedule 5 may apply to fuel types such as:
- Gasoline
- Aviation gasoline
- Diesel fuel
- Kerosene
- Diesel-water fuel emulsion
- Dyed diesel fuel
- Dyed kerosene
- Kerosene for use in aviation
- Kerosene for use in commercial aviation
Who Can File Form 8849 Schedule 5?
Taxpayers Filing Section 4081(e) Claims
You may file if you paid the second tax on taxable fuel and reported that tax on Form 720. This applies when tax was already paid on the fuel earlier, and a second Section 4081 tax was later paid on the same fuel.
Taxpayers Filing Section 6435 Claims
You may file if you paid and reported Section 4081 tax and removed dyed diesel fuel or dyed kerosene from an approved terminal.
Fuel Taxpayers With Proper Records
Schedule 5 claims require supporting documents. You should have the correct reports, certificates, and transaction details before filing.
Businesses With a Claimant Registration Number
You must enter the claimant's registration number while filing Schedule 5.
Important Schedule 5 Filing Rules
Choose the Correct Claim Type
Section 4081(e) claims and Section 6435 claims have different required fuel types and attachments.
Use the Correct Fuel Type
For Section 4081(e): gasoline, diesel, kerosene, dyed fuel, and others. For Section 6435: dyed diesel fuel or dyed kerosene only.
Enter the Taxable Event Date
You must enter the date when the tax liability or taxable event occurred. This date should match your supporting records.
Keep Supporting Documents
Keep copies of reports, statements, certificates, and tax records that prove the claim. Missing attachments can delay the refund.
How to File Schedule 5 with Excise720
Log In or Create an Account
Create your Excise720 account or log in to your existing account.
Enter Your Business Information
Add your business name, EIN, address, and other required taxpayer details.
Select Form 8849 Schedule 5
Choose Form 8849, then select Schedule 5 – Section 4081(e) and 6435 Claims.
Choose Your Claim Type
Select either Section 4081(e) claim or Section 6435 claim, then choose the correct fuel type.
Add Your Fuel Claim Details
Enter the claimant registration number, taxable event date, number of gallons, and refund amount.
Review and Submit
Review your Schedule 5 claim carefully, complete payment, and submit your claim online.
Frequently Asked Questions
What is Form 8849 Schedule 5 used for?
Form 8849 Schedule 5 is used to claim refunds under Section 4081(e) and Section 6435. It is mainly used when fuel tax was paid and reported, but the taxpayer is eligible to recover that tax.
What is a Section 4081(e) claim?
A Section 4081(e) claim is generally used when a second tax was paid on fuel that had already been taxed. The person who paid and reported the second tax may be eligible to claim a refund.
What is a Section 6435 claim?
A Section 6435 claim is used for certain dyed fuel refund situations. It may apply when the claimant paid and reported Section 4081 tax and removed dyed diesel fuel or dyed kerosene from an approved terminal.
What fuel types can be included in Schedule 5?
Schedule 5 may include gasoline, aviation gasoline, diesel fuel, kerosene, diesel-water fuel emulsion, dyed diesel fuel, dyed kerosene, and kerosene used in aviation. The available fuel types depend on the claim type selected.
Do I need attachments for Schedule 5?
Yes. Section 4081(e) claims may require the First Taxpayer's Report and, when applicable, a Statement of Subsequent Seller. Section 6435 claims require the Section 6435 Taxpayer's Report.
Do I need a claimant registration number?
Yes. Schedule 5 requires the claimant's registration number. Make sure the number is entered correctly before submitting the claim.
Ready to File Form 8849 Schedule 5?
If you paid and reported fuel tax and now qualify for a Section 4081(e) or Section 6435 refund, Form 8849 Schedule 5 may help you claim that money back.