Form 8849 Schedule 6: Diesel-Water Fuel Emulsion and Other Claims
Form 8849 Schedule 6 is used to claim refunds for certain excise taxes that do not fall under other Form 8849 schedules. This may include diesel-water fuel emulsion blending claims and other claimable taxes such as taxable tires, gas guzzler automobiles, vaccines, air transportation taxes, Form 2290 claims, Form 730 claims, and Form 11-C claims. With Simple720Tax, you can file Schedule 6 online through a simple, guided process. Select the correct claim type, choose the claim year and quarter, enter the required details, add your refund explanation, attach supporting documents, and submit your claim securely.
Who Can File Form 8849 Schedule 6?
Schedule 6 is generally filed by eligible taxpayers who paid and reported the excise tax and now qualify to claim a refund. Common filers include:
- •Taxpayers who paid claimable excise taxes
- •Businesses claiming diesel-water fuel emulsion blending refunds
- •Taxpayers who reported excise tax liability to the IRS
- •Truck owners claiming eligible Form 2290 refunds
- •Businesses claiming taxable tire refunds
- •Companies claiming gas guzzler or vehicle-related excise tax refunds
- •Businesses claiming air transportation tax refunds
- •Taxpayers correcting overpaid Form 730 or Form 11-C taxes
- •Tax professionals filing excise tax refund claims for clients
The claim may generally be filed only by the taxpayer who paid the tax to the government and reported the liability.
Schedule 6 Claim Requirements
- ✓Select the correct claim type: Diesel-water fuel emulsion blending or other claimable taxes
- ✓Select the claim year and quarter
- ✓Choose the correct tax type and CRN where applicable
- ✓Enter the number of gallons for diesel-water fuel emulsion claims
- ✓Enter the number of taxable tires for CRNs 396, 304, and 305
- ✓Enter the refund amount where required
- ✓Add a clear explanation for claiming the refund
- ✓Attach supporting documents with the claim
- ✓Confirm that you meet the claim requirements before submitting
- ✓The claim amount must generally be at least $750
- ✓Diesel-water fuel emulsion claims may be combined with Schedule 1 amounts to meet the $750 minimum
- ✓Records should match the tax type, claim amount, calculation, and supporting explanation entered
Taxes Covered Under Schedule 6
- •Diesel-water fuel emulsion blending
- •Ozone-depleting chemicals
- •Truck, trailer, and semitrailer chassis
- •Passenger vehicles or luxury tax
- •Taxable tires
- •Gas guzzler automobiles
- •Vaccines
- •Medical devices
- •Sport fishing equipment
- •Fishing rods and poles
- •Electric outboard motors
- •Bows, arrows, and related equipment
- •Air transportation taxes
- •Chemicals
- •Stock repurchase tax
- •Form 2290 claims
- •Form 730 claims
- •Form 11-C claims
Schedule 6 Claim Categories
Select a category below to see its claim lines, CRNs, and filing notes.
| Line | Description | CRN |
|---|---|---|
| Line 1a | Diesel-water fuel emulsion blending | 310 |
How to complete this claim:
- •Select the claim year and quarter, enter the number of gallons used
- •Add an explanation for claiming the refund and attach supporting documents
- •Tax amount is calculated automatically based on the claim
Important notes:
- –This claim applies only when undyed diesel fuel taxed at $0.244 per gallon is used
- –The diesel fuel must be used to produce a diesel-water emulsion containing at least 14% water
- –The claimant must attach a statement supporting the claim
- –The statement should certify that the emulsion contains at least 14% water
- –The statement should certify that the additive is EPA registered
- –The statement should certify that diesel fuel taxed at $0.244 was used
- –The statement should certify that the emulsion was sold or used in the claimant's trade or business
- –The amount claimed must generally be at least $750
- –The diesel-water fuel emulsion amount may be combined with Schedule 1 amounts to meet the $750 minimum
How to File Schedule 6 with Simple720Tax
Filing Form 8849 Schedule 6 online with Simple720Tax is quick and straightforward. Our guided filing process helps you select the correct claim type, enter refund details, add explanations, attach documents, and submit the 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 6
Choose Form 8849 Schedule 6 from the available filing options. This schedule is used for diesel-water fuel emulsion blending and other claimable excise tax refunds.
Step 3: Choose the Correct Claim Type
Select either Diesel-water fuel emulsion blending or Other claimable taxes based on your refund situation. Simple720Tax helps you continue with the fields related to the claim type selected.
Step 4: Enter Claim Year, Quarter, and Refund Details
Provide the claim year, quarter, applicable CRN, gallons, taxable tire count, refund amount, or other required details based on the claim type selected.
Step 5: Add Explanation, Attach Documents, and Submit
Add a clear explanation for the refund, attach supporting documents, check the confirmation box, and submit your Schedule 6 filing electronically. After submission, you can access your filing records through your Simple720Tax account for future reference.
Why File Schedule 6 Online with Simple720Tax?
- ✓Guided online filing
- ✓Easy claim type selection
- ✓CRN-based filing support
- ✓Claim year and quarter entry
- ✓Gallons and refund amount entry
- ✓Taxable tire count entry where required
- ✓Explanation and attachment guidance
- ✓Automatic calculation where applicable
- ✓Fewer manual errors
- ✓Secure filing process
- ✓Organized filing records
- ✓Support when needed
When Should You File Schedule 6?
- •File after the qualifying excise tax refund situation occurs
- •Diesel-water fuel emulsion claims may be filed during a quarter of the claimant's income tax year
- •Amounts from eligible quarters may be combined if no other claim was filed for those quarters
- •The amount claimed must generally be at least $750
- •Diesel-water fuel emulsion claims may be combined with Schedule 1 amounts to meet the $750 minimum
- •Claim timing may vary based on the tax type, CRN, tax period, and supporting records
- •Do not submit the claim without the required explanation and documents
- •Keep copies of all attachments and claim details for your tax records
Encourage eligible taxpayers to file their diesel-water fuel emulsion or other claimable tax refund online. Filing electronically can help reduce paperwork, organize supporting documents, and improve accuracy when submitting your claim. With Simple720Tax, you can complete your Schedule 6 filing securely, keep your claim records in one place, and access support whenever you need assistance.