Claiming a Refund You make a claim for refund on Form 8849. Complete andattach to Form 8849 the appropriate Form 8849 schedules. If you fileForm 720, you can use the Schedule C portion of Form 720 for yourrefund claims. (See the Form 720 instructions.) Nontaxable Uses You can claim a refund for the excise tax on fuels that youpurchase and use for a nontaxable use. You can file a claim for refundfor any quarter of your tax year for which you can claim $750 or more.This amount is the excise tax on all fuels used for anynontaxable use during that quarter or any prior quarter (for which noother claim has been filed) during the tax year. If you cannot claim at least $750 at the end of a quarter, youcarry the amount over to the next quarter of your tax year todetermine if you can claim at least $750 for that quarter. If youcannot claim at least $750 at the end of the fourth quarter of yourtax year, you must claim a credit on your income tax return. File the claim by filling out Schedule 1 (Form 8849) and attachingit to Form 8849. Send it to the address shown in the instructions. Example.You purchased gasoline and undyed diesel fuel. For the firstquarter of your tax year, the excise tax on fuel you use for anoff-highway business use is $184 for gasoline and $244 for dieselfuel. You cannot file a claim for refund since the total amount ($428)is less than $750. For the second quarter, the excise tax on fuel you use for anoff-highway business use is $92 for gasoline and $244 for diesel fuel.You add the amount from the first quarter ($428) to the total amountfrom the second quarter ($336) and determine that you can file a claimfor refund since the total ($764) is more than $750. When.You must file a quarterly claim by the last day of the firstquarter following the last quarter included in the claim. If you donot file a timely refund claim for the fourth quarter of your taxyear, you will have to claim a credit for that amount on your incometax return, as discussed earlier. Gasohol Blending File the claim by filling out Schedule 3 (Form 8849) and attachingit to Form 8849. The Form 8849 cannot have any other schedule attachedif the Schedule 3 is attached. Send it to the address shown in theinstructions. Write "Gasohol Claim" on the envelope. The following claim requirements also apply. The claim must be for gasohol sold or used during a periodof at least 1 week. The claim must be for at least $200. The claim can only be made by the gasohol blender. When.The claim must be filed by the last day of the first quarterfollowing the earliest quarter included in the claim. If you do notmeet the requirements or file a timely refund claim, you will have toclaim a credit on your income tax return, as discussed earlier. Caution: You cannot combine this claim with any other claim on Form 8849. Hotel de bajo costo VilamouraRegistered Ultimate Vendors File the claim by filling out Schedule 2 (Form 8849) and attachingit to Form 8849. The Form 8849 cannot have any other schedule attachedif a Schedule 2 is attached. Send it to the address shown in theinstructions. Write "Diesel Fuel/Kerosene Claim" on theenvelope. Undyed diesel fuel.You must meet the following requirements for this claim. The claim must be for undyed diesel fuel sold for use on afarm for farming purposes or by a state or local government. cheap hotels in LinzThe claim must be for sales during a period of at least 1week. The claim must be for at least $200. Claims for sales by aregistered ultimate vendor of undyed kerosene may be combined withclaims for sales of undyed diesel fuel to meet thisrequirement. Undyed kerosene.You must meet the following requirements for this claim. The claim must be for undyed kerosene sold for use on a farmfor farming purposes, for use by a state or local government, or froma blocked pump. The claim must be for sales during a period of at least 1week. The claim must be for at least $100. When.The claim must be filed by the last day of the first quarterfollowing the earliest quarter included in the claim. If you do notmeet the requirements or file a timely refund claim, you will have toclaim a credit on your income tax return, as discussed earlier. Caution: You cannot combine this claim with any other claim on Form 8849. Ultimate Purchasers Not Subject to Income Tax The following can file an annual claim for refund on Form 8849(Schedule 1) regardless of the amount. A department, agency, or instrumentality of the UnitedStates. A state (including an Indian tribal government), county,city, or other subdivision of a state. An agency or instrumentality of one or more states,counties, cities, etc. An organization granted an exemption from the income tax andnot required to file an income tax return. If at the close of your tax year, you are eligible for an amountfor which you have not filed a quarterly refund claim, you can file anannual refund claim for these amounts within the time allowed forfiling a claim for refund of overpayment of income tax. A tax year is the 12-month period normally used to keep yourfinancial records. If you have no regularly established tax year, thetax year is the calendar year.