Election. • Form 8849, Claim for Refund of Excise Taxes. For more information about filing Form SS-4 and related ssues,see: Pub. 15 (Circular E), Employers Tax Guide; Pub. 51 (Circular A), Agricultural Employers Tax Guide: Pub. 538, Accounting Poriods and Methods: Pub. 542, Corporations; Pub. 557, Tax-Exempt S