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June 2026","","Instructions for Schedule 6 (Form 8849) provide guidance for Other Claims and excise tax refund requests. The document explains when Schedule 6 can be used, key claim requirements and filing deadlines, and cautions against improper adjustments or credits on other forms. It details what must be attached, how to report claim amounts by quarter, and includes specific rules for Form 720 claims, including CRN-based items and minimum claim thresholds.",{"@graph":63,"@context":112},[64,80,95],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-schedule-6-form-8849-rev-june-2026/565245/",4,{"url":78,"name":59,"@type":81,"author":82,"headline":59,"publisher":85,"fileFormat":88,"inLanguage":57,"description":61,"dateModified":89,"datePublished":89,"encodingFormat":88,"isAccessibleForFree":90,"interactionStatistic":91},"DigitalDocument",{"name":83,"@type":84},"Mia  ","Person",{"url":68,"name":86,"@type":87},"DocShare","Organization","application/pdf","2026-10-13",true,{"@type":92,"interactionType":93,"userInteractionCount":4},"InteractionCounter",{"@type":94},"ViewAction",{"@type":96,"mainEntity":97},"FAQPage",[98,104,108],{"name":99,"@type":100,"acceptedAnswer":101},"What is the purpose of Schedule 6 (Form 8849)?","Question",{"text":102,"@type":103},"Use Schedule 6 for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of certain excise taxes reported on Form 720, Form 2290, Form 730, and Form 11-C.","Answer",{"name":105,"@type":100,"acceptedAnswer":106},"When must a claim be filed for Schedule 6 (Form 8849)?",{"text":107,"@type":103},"A claim generally must be filed within 3 years of the filing of the return to which it relates, or 2 years from when the tax was paid, whichever is later.",{"name":109,"@type":100,"acceptedAnswer":110},"What caution applies to using Schedule 6?",{"text":111,"@type":103},"Do not use Schedule 6 to adjust liability reported on Forms 720 for prior quarters; use Form 720-X instead, and do not claim amounts that were taken or will be taken as a credit on Form 2290 or Form 730.","https://schema.org",{"og:url":78,"og:type":114,"og:title":59,"og:site_name":86,"og:description":61},"article",{"robots":116,"canonical":78},"index,follow",{"doc_id":118,"site_id":56},565245,1791849831,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":83,"user_avatar":123,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":129,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":130,"faqs":131,"seo_title":132,"seo_description":61,"update_tm":119,"read_time":9},687207024478,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Instructions for Schedule 6 (Form 8849)  \n(Rev. June 2026)  \nFor use with Schedule 6 (Form 8849) (Rev. August 2013)  \nOther Claims  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nGeneral Instructions Future Developments  \nFor the latest information about developments related to Schedule 6 (Form 8849) and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form8849)[ ](go to IRS.gov/Form8849)[IRS.gov/Form8849](go to IRS.gov/Form8849) .  \nWhat’s New  \nExcise tax on remittance transfers. Public Law 119-21, commonly known as the One Big Beautiful Bill Act, created new section 4475 which imposes an excise tax of 1% on remittance transfers that occur after December 31, 2025. To make a refund claim for remittance transfer tax paid on canceled or expired remittance transfers see Remittance transfer tax (CRN 475) , later.  \nReminders  \nFor dispositions of vehicles on or after July 1, 2015, Treasury Decision 9698 changed the information to be submitted for creditor refund claims for vehicles sold. See Form 2290, CRN 365 , later.  \nPurpose of schedule. Use Schedule 6 for claims notreportable on Schedules 1, 2, 3, 5, and 8, including refunds of excise taxes reported on:  \n• Form 720, Quarterly Federal Excise Tax Return;  \n• Form 2290, Heavy Highway Vehicle Use Tax Return;  \n• Form 730, Monthly Tax Return for Wagers; and  \n• Form 11-C, Occupational Tax and Registration Return for Wagering.  \nCaution: Do not use Schedule 6 to make adjustments to liability reported on Forms 720 filed for prior quarters. Instead, use Form 720-X, Amended Quarterly Federal Excise Tax Return. Also, do not use Schedule 6 to claim amounts that were taken or will betaken as a credit on Form 2290 or Form 730.  \nClaim requirements. Generally, a claim must be filed within 3 years of the filing of the return to which the claim relates, or  \n2 years from when the tax reported on that return was paid, whichever is later.  \nHow to file. Attach Schedule 6 to Form 8849, Claim for Refund of Excise Taxes. If you attach additional sheets, write your name and taxpayer identification number on each sheet.  \nSpecific Instructions  \nForm 720  \nA claim relating to the taxes listed in the Tax and CRN chart below may be made. See Pub. 510, Excise Taxes, for information on allowable claims relating to these taxes. Unless otherwise  \nprovided below, the following information must be attached to the claim.  \n1. A detailed description of the claim.  \n2. Any additional information required by the regulations.  \n3. The amount of the claim. If the claim is for more than one quarter, list the claim amounts by quarter.  \n4. How you figured the claim amount.  \n5. Any other information you believe will support the claim.  \n6. For CRNs 396, 304, and 305, include the number of taxable tires for each CRN included in the claim.  \n\n| Tax | CRN |\n| --- | --- |\n| Ozone-depleting chemicals | 398 |\n| Truck, trailer, and semitrailer chassis and bodies, and tractors | 383 |\n| Passenger vehicles (luxury tax) | 392 |\n| Taxable tires other than biasply or super single tires | 396 |\n| Taxable tires, biasply or super single tires | 304 |\n| Taxable tires, super single tires designed for steering | 305 |\n| Gas guzzler automobiles | 340 |\n| Vaccines | 397 |\n| Taxable medical devices | 438 |\n| Sport fishing equipment | 341 |\n| Fishing rods and fishing poles | 308 |\n| Fishing tackle boxes | 387 |\n| Electric outboard motors | 342 |\n| Bows, quivers, broadheads, and points | 344 |\n| Arrow shafts | 389 |\n| Imported chemical substances | 317 |\n| Transportation of persons by air | 326 |\n| Use of international air travel facilities | 327 |\n| Transportation of property by air | 328 |\n| Repurchase of corporate stock | 441 |\n| Chemicals (other than ODCs) | 454 |\n| Remittance transfer tax | 475 |\n\nDiesel-water fuel emulsion blending (CRN 310). The claim rate for undyed diesel fuel taxed at $.244 (CRN 310) and used to produce a diesel-water fuel emulsio","cbCaifdBdcxGGJ3U","https://ap.wps.com/l/cbCaifdBdcxGGJ3U","pdf",141695,"English","# Purpose and general rules\n## What’s new and reminders\n## Purpose of Schedule 6 and cautions\n## Claim requirements and how to file\n# Specific instructions\n## Form 720 and CRN chart\n## Diesel-water fuel emulsion blending (CRN 310)\n## Remittance transfer tax (CRN 475)","[{\"question\":\"What is the purpose of Schedule 6 (Form 8849)?\",\"answer\":\"Use Schedule 6 for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of certain excise taxes reported on Form 720, Form 2290, Form 730, and Form 11-C.\"},{\"question\":\"When must a claim be filed for Schedule 6 (Form 8849)?\",\"answer\":\"A claim generally must be filed within 3 years of the filing of the return to which it relates, or 2 years from when the tax was paid, whichever is later.\"},{\"question\":\"What caution applies to using Schedule 6?\",\"answer\":\"Do not use Schedule 6 to adjust liability reported on Forms 720 for prior quarters; use Form 720-X instead, and do not claim amounts that were taken or will be taken as a credit on Form 2290 or Form 730.\"}]","Instructions for Schedule 6 (Form 8849) - Rev. June 2026 | PDF"]