Frequently Asked Questions
How and When File Form 8849, Claim for Excise Tax Refund, for Fuel?
You can file IRS Form 8849 any time that your refund claim for a quarter or quarters equals or exceeds $750. You can also alternatively file an IRS Form 4136 with your annual tax return to claim a tax credit. Only one IRS Form 8849 can be filed per quarter.
What Are the Principal Types of Exempt Uses?
The fuel must have been used for one or more of the following types of
use:
1 On a farm for farming purposes
2 Off-highway business use (for business use other than in
a highway vehicle registered or required to be registered
for highway use) (other than use in mobile machinery)
3 Export
4 In a boat engaged in commercial fishing
5 In certain intercity and local buses
6 In a qualified local bus
7 In a bus transporting students and employees of
schools (school buses)
8 For diesel fuel and kerosene (other than kerosene used
in aviation) used other than as a fuel in the propulsion
engine of a train or diesel-powered highway vehicle
(but not off-highway business use)
9 In foreign trade
10 Certain helicopter and fixed-wing aircraft uses
11 Exclusive use by a qualified blood collector
organization
12 In a highway vehicle owned by the United States that
is not used on a highway
13 Exclusive use by a nonprofit educational
organization
14 Exclusive use by a state, political subdivision of a
state, or the District of Columbia
15 In an aircraft or vehicle owned by an aircraft
museum
16 In military aircraft
Where is the IRS Form 8849 Filed?
Mail the return as follows:
• For Schedules 1 and 6, send Form 8849 to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0002
• For Schedules 2, 3, 5, and 8, send Form 8849 to:
Internal Revenue Service
P.O. Box 312
Covington, KY 41012-0312
Caution. Private delivery services designated by the IRS
cannot deliver items to P.O. boxes. You must use the
U.S. Postal Service to mail any item to an IRS P.O. box
address. For details on designated private delivery
services, see Pub. 509, Tax Calendars.
We currently do not offer e-filing but it is under development.
How does the program work?
Download the app and start scanning receipts using your smart phone's camera. Upload the scanned receipts and associated essential information such as total gallons, type of fuel and name and location of fuel seller. Once you become entitled to $750 or more in refunds, complete an IRS Form 8849 (in the app or on the website, print out and file).
Required Substantiation
You are required to keep records sufficient to establish your exempt fuel purchases. This information includes the name and address of the person who sold the fuel and the dates of purchase. This information should be captured in the app when you scan and upload the receipts. However, we encourage you to download logs and a ZIP file of your receipts from the website for your records.
Where can I get additional help.
The IRS forms (both Form 8849 and Schedule 1) provide detailed instructions on refunds of fuel excise taxes, as well as the processes and procedures.
What happens if I can't get a receipt?
There are circumstances where the fuel pump does not generate a receipt due to errors or other circumstances or the receipt is lost before it is scanned. In that case, we suggest that you take a picture of the pump showing the number of gallons purchased and the purchase amount. Also, indicate in the notes section that a receipt did not dispense or was lost.