IRS Seeks Public Input on New Excise Tax Refund Claim Process
The Internal Revenue Service is requesting public comment regarding revisions to its details collection activities related to claims for refund of excise taxes, stemming from the enactment of Public Law 119-21. The changes, detailed in a notice published September 11, 2025, will allow taxpayers to submit claims under newly established Internal Revenue Code section 6435 via Schedule 5 of Form 8849.
This regulatory update impacts a broad spectrum of entities-from for-profit businesses and individual households to non-profit organizations, farms, and all levels of government-potentially altering how excise tax refunds are processed. The IRS estimates approximately 48,800 responses will be required annually, with each response demanding an average of 5 hours and 13 minutes to complete, resulting in a total estimated burden of 254,922 hours. The agency is seeking feedback to refine the collection process and minimize the burden on those affected.
The revisions constitute a revision of a currently approved collection. Interested parties are encouraged to submit comments on or before [date to be persistent – 30 days from publication date], to ensure thier input is considered as the IRS implements these changes. Kerry Dennis, Tax Analyst, signed the notice.
