View Information Collection Request (ICR) Package
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COMMENT
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OMB Control No:
1545-1420
ICR Reference No:
202509-1545-009
Status:
Received in OIRA
Previous ICR Reference No:
202501-1545-011
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of Excise Taxes
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
Date Submitted to OIRA:
11/26/2025
Requested
Previously Approved
Expiration Date
36 Months From Approved
06/30/2028
Responses
48,800
48,800
Time Burden (Hours)
255,010
254,922
Cost Burden (Dollars)
5,554,853
0
Abstract:
IRC sections 6402, 6404, 6511 and sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations, allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain actions by IRS. Form 8849 is used by taxpayers to claim refunds of excise taxes.
Authorizing Statute(s):
US Code:
26 USC 6402
Name of Law: Authority to make credits or refunds
US Code:
26 USC 6511
Name of Law: Limitations on credit or refund
US Code:
26 USC 6404
Name of Law: Abatements
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
PL:
Pub.L. 114 - 113 185
Name of Law: Protecting Americans From Tax Hikes Act of 2015
PL:
Pub.L. 115 - 123 40406, 40407, and 40415
Name of Law: Bipartisan Budget Act of 2018; Revenue Measures
PL:
Pub.L. 116 - 94 121 and 133
Name of Law: Taxpayer Certainty and Disaster Tax Relief Act of 2019
PL:
Pub.L. 119 - 21 70525
Name of Law: One Big Beautiful Bill
US Code:
26 USC 6435
Name of Law: Dyed Fuel
Citations for New Statutory Requirements:
PL: Pub.L. 119 - 21 70525 Name of Law: One Big Beautiful Bill Act
US Code: 26 USC 6435 Name of Law: Dyed Fuel
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
90 FR 17795
09/16/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 54461
11/26/2025
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
7
IC Title
Form No.
Form Name
Form 8849, Claim for Refund of Excise Taxes
Form 8849
Claim for Refund of Excise Taxes
Form 8849, Sch 1, Nontaxable Use of Fuels
Schedule 1 (Form 8849)
Nontaxable Use of Fuels
Form 8849, Sch 2, Sales by Registered Ultimate Vendors
Schedule 2 (Form 8849)
Sales by Registered Ultimate Vendors
Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit
Schedule-3 (Form 8849)
Certain Fuel Mixtures and the Alternative Fuel Credit
Form 8849, Sch 5, Section 4081(e) Claims
Schedule 5 (Form 8849) draft
Section 4081(e) Claims
Form 8849, Sch 6, Other Claims
Schedule 6 (Form 8849)
Other Claims
Form 8849, Sch 8, Registered Credit Issuers
Schedule 8 (Form 8849)
Registered Credit Card Issuers
ICR Summary of Burden
Total Request
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
48,800
48,800
0
0
0
0
Annual Time Burden (Hours)
255,010
254,922
88
0
0
0
Annual Cost Burden (Dollars)
5,554,853
0
0
5,554,853
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Public Law 119-21, Section 70525, created new IRC section 6435. These changes are being made to allow section 6435 claims on Schedule 5 (Form 8849). The changes to the Schedule 5 results in an overall burden increase of 88 hours (254,922 to 255,010 hours).
Annual Cost to Federal Government:
$197,444
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Jose Luis Emiliano Montes Peralta 303 603-4823 jose.l.montesperalta@irs.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
11/26/2025
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