Communications excise tax refund procedure

 

You may request the refund directly from your telephone service provider.

To request the refund from the IRS, do the following:

  • Fill out Form 8849 Schedule 6 PDF with the amount to be refunded. Complete a line for each period for which you are requesting a refund.
  • Complete the identifying information at the top of Form 8849, check the box for Section 6, and sign and date the return.
  • Indicate on Schedule 6 that the request is filed pursuant to Internal Revenue Code section 4253(h) if you are a tax-exempt hospital or section 4253(j) if you are a tax-exempt school.
  • Indicate that the telephone service provider erroneously imposed communications excise tax on the tax-exempt hospital or school and that you have not received a refund from the service provider.
  • Attach Schedule 6 to Form 8849 and mail to:

    Department of the Treasury
    Internal Revenue Service
    Cincinnati, OH  45999-0002

By signing Form 8849, you certify that you have not and will not claim the amounts shown on any other form.

Additional information