1. File Form 843, " Claim for Refund and Request for Abatement ." 2. Ask for Form 8849, known as the Claim for Refund of Excise Taxes. 3. Nearly two years ago, Canada began honoring corporate claims for refunds as well. 4. These returns constitute claims for refund if taxes are determined to have been overpaid. 5. That would likely undermine Sony's claim for refunds, he said. 6. Form No . 8849 is titled, disarmingly, " Claim for Refund of Excise Taxes ." 7. His claim for refund therefore falls under Section 27. 8. Passengers seeking reimbursement of the tax must file Form 8849, Claim for Refund for Excise Taxes. 9. Price Waterhouse explained the time limit for submission of claims for refund of tax and deductibility of the cost of passenger cars. 10. The look-back period, the Fourth Circuit held, must be defined in terms of the date that the taxpayer actually filed a claim for refund.