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  6. Obrazac 8849 Upute za raspored 6

Obrazac 8849 Upute za raspored 6

Upute za Prilog 6 (obrazac 8849) (Rev. srpanj 2015.)

Upute za Prilog 6 (Obrazac 8849), Ostali zahtjevi

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Department of the Treasury  
Internal Revenue Service  
Instructions for Schedule 6  
(Form 8849)  
(Rev. July 2015)  
For use with Schedule 6 (Form 8849) (Rev. August 2013)  
Other Claims  
6. For CRNs 396, 304, and 305, include the number of  
taxable tires for each CRN included in the claim.  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Future Developments  
Tax  
CRN  
For the latest information about developments related to  
Schedule 6 (Form 8849) and its instructions, such as legislation  
enacted after they were published, go to www.irs.gov/form8849.  
Ozone-depleting chemicals  
Truck, trailer, and semitrailer chassis and bodies, and tractors  
Passenger vehicles (luxury tax)  
Taxable tires other than biasply or super single tires  
Taxable tires, biasply or super single tires  
Taxable tires, super single tires designed for steering  
Gas guzzler automobiles  
398  
383  
392  
396  
304  
305  
340  
397  
438  
341  
308  
387  
342  
344  
389  
What's New  
For dispositions of vehicles on or after July 1, 2015, Treasury  
Decision 9698 changed the information to be submitted for credit  
or refund claims for vehicles sold. See Form 2290, CRN 365,  
later.  
Vaccines  
Taxable medical devices  
General Instructions  
Purpose of schedule. Use Schedule 6 for claims not  
reportable on Schedules 1, 2, 3, 5, and 8, including refunds of  
excise taxes reported on:  
Form 720, Quarterly Federal Excise Tax Return;  
Form 2290, Heavy Highway Vehicle Use Tax Return;  
Form 730, Monthly Tax Return for Wagers; and  
Form 11-C, Occupational Tax and Registration Return for  
Wagering.  
Sport fishing equipment  
Fishing rods and fishing poles  
Fishing tackle boxes  
Electric outboard motors  
Bows, quivers, broadheads, and points  
Arrow shafts  
Diesel-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 emulsion is $.046 per gallon of  
diesel fuel (blender claims).  
Do not use Schedule 6 to make adjustments to liability  
reported on Forms 720 filed for prior quarters. Instead,  
!
CAUTION  
use Form 720X, Amended Quarterly Federal Excise  
Tax Return. Also, do not use Schedule 6 to claim amounts that  
were taken or will be taken as a credit on Form 2290 or Form  
730.  
The amount claimed must be at least $750. This amount may  
be met by making a claim during any quarter of a claimant’s  
income tax year or aggregating amounts from any quarters of  
the claimant’s income tax year for which no other claim has been  
made. The amount claimed for a diesel-water fuel emulsion may  
be combined with any amounts claimed on Schedule 1 to meet  
the $750 minimum. The claim must be filed during the first  
quarter following the last quarter included in the claim. Only one  
claim may be filed per quarter. Enter the earliest and latest date  
of the claim on page 1. If the above requirements are not met,  
see Annual Claims in the Form 8849 instructions.  
Claim requirements. Generally, a claim must be filed within 3  
years of the filing of the return to which the claim relates, or 2  
years from when the tax reported on that return was paid,  
whichever is later.  
How 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.  
Specific Instructions  
Form 720  
A 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. The  
following information must be attached to the claim.  
Claimant must be registered by the IRS and must enter their  
registration number on the statement.  
In addition to items 1–5 above, claimant must attach a  
statement certifying that:  
Claimant produced a diesel-water fuel emulsion containing at  
least 14% water;  
The emulsion additive is registered by a U.S. manufacturer  
with the Environmental Protection Agency under Clean Air Act,  
section 211;  
1. A detailed description of the claim.  
2. Any additional information required by the regulations.  
Claimant used undyed diesel fuel taxed at $.244 to produce  
the diesel-water fuel emulsion; and  
3. The amount of the claim. If the claim is for more than one  
quarter, list the claim amounts by quarter.  
Claimant sold or used the diesel-water fuel emulsion in its  
trade or business.  
4. How you figured the claim amount.  
5. Any other information you believe will support the claim.  
May 11, 2015  
Cat. No. 64015P  
1. An explanation of the reason for claiming a refund.  
2. The date of payment and the amount of the tax.  
Form 2290, CRN 365  
A claim for refund may be made for the following:  
An overpayment of tax due to a mistake in tax liability  
previously reported on Form 2290. The claim is made by the  
person that paid the tax to the government.  
3. Whether any previous claim covering the amount  
involved, or any part, has been filed.  
4. A statement that you:  
A pro rata refund of the tax paid on Form 2290 for a vehicle  
that was sold, destroyed, or stolen before June 1 of any period  
(July 1 – June 30) and subsequently not used during the period.  
The claim is made by the person in whose name the vehicle is  
registered at the time it was sold, destroyed, or stolen. To make  
a claim for a vehicle that was sold, destroyed, or stolen, the  
following information must be attached to Schedule 6.  
a. Have not collected (whether as a separate charge or  
otherwise) the amount of the tax from the person that placed the  
wager on which the tax was imposed,  
b. Have repaid the amount of the tax to the person that  
placed the wager, or  
c. Have the written consent of the person that placed the  
wager to the making of the refund (the consent must be attached  
to the claim).  
5. If the overpayment relates to a laid-off wager accepted by  
you, one of the above three statements must be attached for  
both the person that placed the laid-off wager and the person  
that placed the original wager.  
1. The vehicle identification number (VIN).  
2. The taxable gross weight category.  
3. Whether the vehicle was sold, destroyed, or stolen.  
4. The date of the sale, destruction, or theft.  
5. Computation of the refund amount (see the Instructions  
for Form 2290, line 5, for reference).  
Credit for wagers laid off by you. If you accept a wager and  
lay off all or part of the wager with a person who is liable for the  
tax and have paid the tax, a claim may be allowed for the tax  
paid on the laid-off amount. The claim is made by the person  
that paid the tax to the government. No claim is allowed unless  
the following information is attached to Schedule 6.  
6. If the vehicle was sold on or after July 1, 2015, the name  
and address of the purchaser of the vehicle.  
Any vehicle on which the tax was paid on Form 2290 if the  
vehicle was used 5,000 miles or less on public highways (7,500  
or less for agricultural vehicles) during the period (July 1 – June  
30). The mileage limitation applies to the total mileage a vehicle  
is driven during a period regardless of the number of owners of  
the vehicle. A claim for this mileage refund cannot be filed until  
after June 30 of the period. The claim is made by the person that  
paid the tax to the government.  
1. The certificate described in Regulations section  
44.6419-2(d).  
2. A statement that includes (a) the reason for the refund, (b)  
the month in which the tax was paid, (c) the date of payment,  
and (d) whether any previous claim covering the amount  
involved, or any part, has been filed.  
Form 730, CRN 368  
Form 11-C, CRN 367  
A claim for refund may be made for an overpayment of tax. The  
claim is made by the person that paid the tax to the government.  
A claim for refund may be made for overpayment of tax due to a  
mistake in tax liability previously reported on Form 11-C. The  
claim is made by the person that paid the tax to the government.  
The claim is not allowed unless a statement of the facts is  
attached that includes the following information.  
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Instructions for Schedule 6 (Form 8849)