Notice2025-17795
Agency Information Collection Activities; Comment Request on Claim for Refund of Excise Taxes
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 16, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 177 (Tuesday, September 16, 2025)</title>
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[Federal Register Volume 90, Number 177 (Tuesday, September 16, 2025)]
[Notices]
[Page 44755]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-17795]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Claim for Refund of Excise Taxes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before November 17,
2025 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#4d3d3f2c632e2220202823393e0d243f3e632a223b"><span class="__cf_email__" data-cfemail="374745561954585a5a52594344775e454419505841">[email protected]</span></a>. Include ``OMB Control No.
1545-1420'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Kerry
Dennis, (202) 317-5751.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information shall
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Title: Claim for Refund of Excise Taxes.
OMB Control Number: 1545-1420.
Form Number: Form 8849 and Schedules 1, 2. 3, 5, 6, and 8.
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. Taxpayers use Form 8849 to claim refunds of
excise taxes.
Current Actions: There are changes to the form that affects burden.
Public Law 119-21, Section 70525, created new Internal Revenue Code
section 6435. Changes are being made to allow section 6435 claims on
Schedule 5 (Form 8849).
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, and not-for-profit institutions, farms, and
Federal, state, local or tribal governments.
Estimated Number of Responses: 48,800.
Estimated Time per Response: 5 hours, 13 minutes.
Estimated Total Annual Burden Hours: 254,922.
Dated: September 11, 2025.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2025-17795 Filed 9-15-25; 8:45 am]
BILLING CODE 4830-01-P
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