Form 8849 Schedule 5: Section 4081(e) and 6435 Claims
Form 8849 Schedule 5 is used to claim refunds for certain fuel tax situations under Section 4081(e) and Section 6435. These claims may apply when fuel has been taxed more than once or when previously taxed dyed diesel fuel or dyed kerosene is removed from an approved terminal and qualifies for a refund. With Simple720Tax, you can file Schedule 5 online through a simple, guided process. Select the correct claim type, enter the claimant registration number, choose the fuel type, add the taxable event date, gallons, and refund amount, then review and submit your claim securely.
Who Can File Form 8849 Schedule 5?
Schedule 5 is generally filed by taxpayers who qualify under either Section 4081(e) or Section 6435. Common filers include:
- •Taxpayers who paid a second tax on taxable fuel
- •Businesses that reported and paid the second tax on Form 720
- •Claimants with a valid registration number
- •Taxpayers who paid and reported Section 4081 tax
- •Taxpayers who removed dyed diesel fuel from an approved terminal
- •Taxpayers who removed dyed kerosene from an approved terminal
- •Fuel businesses with proper supporting taxpayer reports
- •Tax professionals filing fuel tax refund claims for clients
For a Section 4081(e) claim, only the person who paid the second tax through Form 720 is eligible to file. For a Section 6435 claim, only the person who paid and reported the Section 4081 tax and removed dyed fuel from an approved terminal may file.
Schedule 5 Claim Requirements
- ✓Select the correct claim type: Section 4081(e) or Section 6435
- ✓Enter the claimant's registration number
- ✓Select the correct fuel type and CRN
- ✓Enter the date when the tax liability or taxable event occurred
- ✓Enter the number of gallons
- ✓Enter the refund amount
- ✓Attach required supporting documents
- ✓Confirm that you meet the claim requirements before submitting
- ✓For Section 4081(e), required documents may include the First Taxpayer's Report
- ✓A Statement of Subsequent Seller may be required if the fuel was purchased from someone other than the first taxpayer
- ✓For Section 6435, a Section 6435 Taxpayer's Report must be attached
- ✓Records should match the claim type, fuel type, gallons, and refund amount entered
Fuel Types Covered Under Schedule 5
- •Gasoline
- •Aviation gasoline
- •Diesel fuel
- •Kerosene
- •Diesel-water fuel emulsion
- •Dyed diesel fuel
- •Dyed kerosene
- •Other exempt removals
- •Kerosene for use in aviation
- •Kerosene for use in commercial aviation
- •Section 6435 dyed diesel fuel
- •Section 6435 dyed kerosene
Schedule 5 Claim Categories
Select a claim type below to see its eligible fuel types, CRNs, and filing notes.
| Line | Description | CRN |
|---|---|---|
| — | Gasoline | 362 |
| — | Aviation gasoline | 324 |
| — | Diesel fuel | 360 |
| — | Kerosene | 346 |
| — | Diesel-water fuel emulsion | 309 |
| — | Dyed diesel fuel, dyed kerosene, and other exempt removals | 303 |
| — | Kerosene for use in aviation | 369 |
| — | Kerosene for use in commercial aviation other than foreign trade | 355 |
Important notes:
- –Only the person who paid the second tax through Form 720 can file a Section 4081(e) claim
- –The claim should be supported by proper fuel tax records
- –A copy of the First Taxpayer's Report must be attached for each claim
- –A Statement of Subsequent Seller is required if the fuel was purchased from someone other than the first taxpayer
- –The First Taxpayer's Report and Statement of Subsequent Seller must include all required transaction details
- –Documents should follow the required certificate format as mentioned in IRS guidance
- –Refund amount, gallons, fuel type, and taxable event date should be entered carefully
How to File Schedule 5 with Simple720Tax
Filing Form 8849 Schedule 5 online with Simple720Tax is quick and straightforward. Our guided filing process helps you select the correct claim type, enter fuel details, attach supporting documents, and submit your claim accurately.
Step 1: Sign In or Create an Account
Log in to your Simple720Tax account or create a new account if you are a first-time user. Once signed in, you can access your dashboard and begin a new filing.
Step 2: Select Form 8849 Schedule 5
Choose Form 8849 Schedule 5 from the available filing options. This schedule is used for Section 4081(e) and Section 6435 fuel tax refund claims.
Step 3: Choose the Correct Claim Type
Select either Section 4081(e) Claims or Section 6435 Claims based on your refund situation. Simple720Tax helps you continue with the fields related to the claim type selected.
Step 4: Enter Registration Number, Fuel Type, Gallons, and Refund Amount
Provide the claimant's registration number, select the correct fuel type, enter the taxable event date, gallons, and refund amount. Make sure the information matches your supporting documents.
Step 5: Attach Required Documents and Submit
Upload or attach the required reports, review your claim details, check the confirmation box, and submit your Schedule 5 filing electronically. After submission, you can access your filing records through your Simple720Tax account for future reference.
Why File Schedule 5 Online with Simple720Tax?
- ✓Guided online filing
- ✓Easy claim type selection
- ✓Fuel type and CRN-based filing support
- ✓Registration number entry support
- ✓Clear taxable event date entry
- ✓Gallons and refund amount entry
- ✓Required attachment guidance
- ✓Fewer manual errors
- ✓Secure filing process
- ✓Organized filing records
- ✓Support when needed
When Should You File Schedule 5?
- •File after the qualifying tax liability or taxable event occurs
- •Section 4081(e) claims are generally connected to second tax paid and reported on Form 720
- •Section 6435 claims are connected to previously taxed dyed diesel fuel or dyed kerosene removed from an approved terminal
- •Claim timing may depend on the fuel type, taxable event date, and supporting documents
- •Do not submit the claim without the required reports and records
- •Keep copies of all attachments and claim details for your tax records
Section 4081(e)
Second tax claims
Section 6435
Dyed fuel claims
Encourage eligible taxpayers to file their Section 4081(e) or Section 6435 fuel tax refund claim online. Filing electronically can help reduce paperwork, organize supporting documents, and improve accuracy when submitting your claim. With Simple720Tax, you can complete your Schedule 5 filing securely, keep your claim records in one place, and access support whenever you need assistance.