SECTION 3. FORM FOR CLAIM
Internal Revenue Bulletin 2008-46 · 2026-10-03 edition · updated 2026-10-04 · United States
The following rules apply to all claims for a refund under Act section 114:
(a) Claims must be filed on a paper Form 8849, Claim for Refund of Excise Taxes, Schedule 6, Other Claims, in accordance with the instructions for this form. These claims may not be filed electronically.
(b) “Exported Coal Claim” must be written at the top of Form 8849.
(c) Claims must be mailed to: Internal Revenue Service, Cincinnati, OH 45999–0002. (d) Claims must be filed no later than November 3, 2008.
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