Agency Information Collection Activities; Submission for OMB Review; Comment Request; Claim for Refund of Excise Taxes

---
identifier: "/us/fr/2025-21735"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Agency Information Collection Activities; Submission for OMB Review; Comment Request; Claim for Refund of Excise Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "2025-21735"
section_name: "Agency Information Collection Activities; Submission for OMB Review; Comment Request; Claim for Refund of Excise Taxes"
positive_law: false
currency: "2025-12-02"
last_updated: "2025-12-02"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2025-21735"
document_type: "notice"
publication_date: "2025-12-02"
agencies:
  - "Treasury Department"
fr_citation: "90 FR 55339"
fr_volume: 90
comments_close_date: "2026-01-02"
fr_action: "Notice of information collection; request for comment."
---


#  Agency Information Collection Activities; Submission for OMB Review; Comment Request; Claim for Refund of Excise Taxes

**AGENCY:**

Departmental Offices, U.S. Department of the Treasury.

**ACTION:**

Notice of information collection; request for comment.

**SUMMARY:**

The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on this request.

**DATES:**

Comments should be received on or before January 2, 2026 to be assured of consideration.

**ADDRESSES:**

Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to *www.reginfo.gov/public/do/PRAMain.* Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function.

**FOR FURTHER INFORMATION CONTACT:**

Copies of the submissions may be obtained from Spencer W. Clark by emailing *[email protected],* calling (202) 927-5331, or viewing the entire information collection request at *www.reginfo.gov.*

**SUPPLEMENTARY INFORMATION:**

**Internal Revenue Service (IRS)**

*1. Title:* Claim for Refund of Excise Taxes.

*OMB Control Number:* 1545-1420.

*Type of Request:* Revision of a currently approved collection.

*Description:* 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.

*Form:* Form 8849 and Schedules 1, 2, 3, 5, 6, and 8.

*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 Respondents:* 48,800.

*Frequency of Response:* On Occasion.

*Estimated Time per Response:* 5 hours, 13 minutes.

*Estimated Total Annual Burden Hours:* 255,010.

(Authority: 44 U.S.C. 3501 *et seq.* )

Spencer W. Clark,

Treasury PRA Clearance Officer.