You may request the refund directly from your telephone service provider.
To request the refund from the IRS, do the following:
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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.
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Complete the identifying information at the top of Form 8849, check the box for Section 6, and sign and date the return.
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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.
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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.