Form 8849 Schedule 5 - Section 4081(e) Claims
What Is Form 8849 Schedule 5?
- Form 8849 Schedule 5 is used to claim a refund of federal excise tax imposed under Internal Revenue Code Section 4081 when the same taxable fuel is taxed more than once. It applies in cases where excise tax is incorrectly duplicated on taxable fuels such as gasoline, diesel fuel, or kerosene.
- Schedule 5 is filed with Form 8849 and requires reporting the fuel type, tax rate, gallons involved, and the amount of tax paid twice, along with supporting records.
Primary Purpose of Form 8849 Schedule 5
- The primary purpose of Form 8849 Schedule 5 is to allow taxpayers to recover federal excise tax paid more than once on the same taxable fuel under Internal Revenue Code Section 4081. This schedule 5 exists to correct situations where duplicate taxation occurs and to ensure that taxpayers are not financially penalized due to errors in fuel tax imposition or reporting.
Who Can File Form 8849 Schedule 5?
Form 8849 Schedule 5 may be filed by IRS-registered taxpayers who paid federal excise tax
more than once on the same taxable fuel. Eligibility applies only when duplicate taxation
occurred under IRC Section 4081 and can be clearly substantiated.
Taxable Fuel
Registrants
Registrants
Fuel
Producers
Producers
Fuel
Importers
Importers
Registered Terminal
Operators
Operators
Position
Holders
Holders
Other Eligible
Claimants
Claimants
Only taxpayers who can prove double taxation and maintain supporting records
are eligible to file Schedule 5 claims.
Form 8849 Schedule 5 Filing Deadline
- Form 8849 permits only one Schedule 5 claim per calendar quarter. The claim must be filed after the quarter in which the duplicate excise tax under IRC Section 4081 was paid.
- Schedule 5 follows the standard Form 8849 quarterly filing cycle. Refund claims must be submitted within the IRS-allowed quarter following the period of overpayment.
- Taxpayers must ensure clear proof of double taxation, accurate gallon reporting, and proper records to support the Schedule 5 refund claim.
Specific instructions for Form 8849 Schedule 5
Claim Requirements
Claimants must demonstrate proof of duplicate tax payment, including fuel type, gallons, tax rate, and documentation showing how the tax was imposed more than once.
Single Fuel Event
Schedule 5 applies only when the same taxable fuel was subject to excise tax more than once. Similar fuels or separate transactions do not qualify.
Traceability
Refund amounts must be directly traceable to specific gallons and tax payments that caused the duplicate taxation.
Audit Sensitivity
Schedule 5 claims are commonly reviewed. Clear transaction records reduce follow-up inquiries and processing delays.
Manual filing vs Online filing steps with
Simple 720 for your Form 8849 Schedule 5
Manual Filing Steps for
Form 8849 Schedule 5
Form 8849 Schedule 5
- Step 1 - Download the latest versions of Form 8849 and Form 8849 Schedule 5 from the official IRS website to ensure you are using the most current documents.
- Step 2 - Complete the basic details required in Form 8849, including the business name, address, phone number, ZIP code, Employer Identification Number (EIN), Social Security Number (SSN), and the month the claimant’s income tax year ends.
- Step 3 - Mark the appropriate checkbox for "Section 4081(e) Claims" on the Schedule 5 section of Form 8849 to indicate the relevant credit you are claiming.
- Step 4 - Below are the steps to fill Form 8849 Schedule 5. Enter your business name and EIN. These should match exactly with the details provided on Form 8849 to ensure consistency and avoid discrepancies.
- Step 5 - Provide the claimant’s registration number and the total refund amount. Carefully review the instructions page to accurately determine and input the correct refund amount.
- Step 6 - Follow the specific line items on the form, ensuring you fill in the correct information corresponding to your filing category. Ensure accuracy when entering amounts related to the fuel you are claiming.
- Step 7 - For Part 1: Enter the applicable tax rate in Column A For Part 2: This section has supporting details. Carefully fill c,d,e,f column Information.
- Step 8 - Sign and date Form 8849 to validate the filing, confirming the accuracy of all information provided.
- Step 9 - Mail both completed forms (Form 8849 and Schedule 5) to the appropriate IRS mailing address, as specified in the Where To File Section of Form 8849 instructions , to finalize your submission.
Online filing steps for
Form 8849 Schedule 5
Form 8849 Schedule 5
- Step 1 - If you are a new user, create a free account on Simple720. If you already have an account, simply log in using your credentials.
- Step 2 - Enter your business details or select the stored information from the drop-down menu. Choose "Form 8849 (Claim for Refund of Excise Taxes)" from the form type drop-down list.
- Step 3 - Select the appropriate schedule type from the dropdown. Choose "Form 8849 Schedule-5 - Section 4081(e) Claims" then enter the year and month that your income tax year ends.
- Step 4 - Provide the Ultimate vendor registration number, Date second tax liability incurred, Type of Fuel and gallons. Also attach the supporting document.
- Step 5 - After entering the above details, your claim amount will be automatically calculated and displayed on the dashboard. Once confirmed, submit your claim, and it will be successfully processed.
Benefits of Filing Form 8849 Schedule 5 Online
Efficient Process
Filing Form 8849 Schedule 5 online simplifies the entire submission workflow by automating calculations and validations. This reduces manual effort, minimizes errors, and ensures faster processing of your refund or credit claim.
Organized Storage of Data
Online filing securely stores all your Schedule 5 details, supporting documents, and past filings in one place. This makes it easy to access records for future reference, audits, or amendments without searching through paperwork.
Dedicated Customer Support
With online filing, you get access to expert customer support to assist you at every step of your Schedule 5 filing. Whether you need help understanding eligibility, correcting errors, or tracking your submission, support is readily available.
What Our Customers Say About Filing Schedule 5 with Simple720
Jennifer Smith, Tax Manager, Fuel Import & Distribution Company
We identified duplicate excise tax but weren’t confident about filing Schedule 5 correctly. Simple720 helped us structure the claim and document the issue properly. It gave us confidence that the refund request was filed the right way.
David Williams, Compliance Lead, Petroleum Terminal Operator
Proving double taxation was our biggest challenge. Manual filing felt risky. Simple720 helped us organize the data and submit the Schedule 5 claim cleanly, without last-minute stress.
Sarah Miller, Finance Controller, Regional Fuel Supplier
We weren’t sure if our overpaid excise tax could even be recovered. Schedule 5 looked complex. Simple720 made the filing clear and reduced uncertainty around the claim.
Frequently Asked Questions
Schedule 5 should be used only when federal excise tax under IRC Section 4081 was paid more than once on the same taxable fuel. It does not apply to non-taxable use, fuel credits, or mixture credits. If the issue is duplicate taxation, Schedule 5 is the correct schedule.
Yes. Schedule 5 is generally limited to IRS-registered taxpayers such as position holders, terminal operators, producers, or importers. The claimant must be the party legally entitled to the refund and able to substantiate the duplicate tax payment.
You must maintain records showing the fuel type, gallons involved, tax rate, and proof that excise tax was paid more than once. Incomplete or unsupported documentation can delay or result in denial of the refund claim.