Fillable Form 8849 (Schedule 3) (Rev. December 2012) (Page 3 of 4) in pdf

Schedule 3 (Form 8849) (Rev. 12-2012)

Page

Section references are to the Internal Revenue Code, unless

make this claim. The credit is based on the gallons of biodiesel

otherwise noted.

or renewable diesel in the mixture. The biodiesel used to

produce the biodiesel mixture must meet ASTM D6751 and

Future Developments

meet the Environmental Protection Agency’s (EPA) registration

requirements for fuels and fuel additives under section 211 of

For the latest information about developments related to

the Clean Air Act. The renewable diesel used to produce the

Schedule 3 (Form 8849) and its instructions, such as legislation

renewable diesel mixture must be derived from biomass, meet

enacted after they were published, go to

EPA’s registration requirements for fuels and fuel additives

What’s New

under section 211 of the Clean Air Act, and meet ASTM D975,

D396, or other equivalent standard approved by the IRS.

The credits for alcohol fuel mixtures expired after December 31,

Renewable diesel also includes fuel derived from biomass that

2011.

meets a Department of Defense specification for military jet fuel

or an ASTM specification for aviation turbine fuel. For a

The alternative fuel mixture credit cannot be claimed on this

renewable diesel mixture used in aviation, kerosene is treated as

form or on Form 4136. It must be taken as a credit against your

if it is diesel fuel.

taxable fuel liability (gasoline, diesel fuel, and kerosene) reported

on Form 720.

▲

Renewable diesel does not include any fuel derived

Reminders

from coprocessing biomass (as defined in section

45K(c)(3)) with a feedstock that is not biomass.

The refund claimed on Schedule 3 can be less than $200 if the

CAUTION

claim is filed electronically. For more information on filing

Claim requirements. The biodiesel mixture credit may not be

electronically, visit the IRS e-file website at

claimed for biodiesel produced outside the United States for

use as a fuel outside the United States. The United States

General Instructions

includes any possession of the United States. The following

requirements must be met.

Coordination With Excise Tax Credit

1. The claim must be for a biodiesel or renewable diesel

Only one credit may be taken for any one gallon of alternative

mixture sold or used during a period that is at least 1 week.

fuel. If any amount is claimed (or will be claimed) for any gallon

2. The claimant has a certificate from the producer. See

of biodiesel mixture, renewable diesel mixture, or alternative fuel

Certificate below for details.

on Form 720, Form 720X, or Form 4136, then a claim cannot be

3. The amount of the claim must be at least $200 unless the

made on Form 8849 for that gallon of biodiesel mixture,

claim is filed electronically. To meet the minimum, amounts from

renewable diesel mixture, or alternative fuel.

lines 2 and 3 may be combined.

Excise Tax Liability

4. The claim must be filed by the last day of the first quarter

following the earliest quarter of the claimant’s income tax year

Persons who blend an untaxed liquid with taxable fuel to

included in the claim. For example, a calendar-year claimant’s

produce a taxable fuel mixture outside the bulk transfer terminal

claim for a biodiesel mixture sold or used during June and July

system must pay the excise tax on the volume of the untaxed

must be filed by September 30.

liquid in the mixture.

Note. If requirements 1–4 above are not met, see Annual Claims

Use Form 720 to report these taxes. You also must be

under Additional Information for Schedules 1, 2, and 3 in the

registered with the IRS as a blender (M registrants). Line 3

Form 8849 instructions.

claimants must also have an AL registration number. See Form

Certificate. The Certificate for Biodiesel and, if applicable,

637, Application for Registration (For Certain Excise Tax

Statement of Biodiesel Reseller must be attached to the first

Activities).

claim filed that is supported by the certificate or statement. For

How To File

the renewable diesel mixture credit, you must edit the certificate

and, if applicable, statement to indicate that the fuel to which

Attach Schedule 3 to Form 8849. On the envelope write “Fuel

the certificate and statement relate is renewable diesel and state

Mixture Claim” and send it to the IRS at the address on page 1.

the renewable diesel meets the requirements discussed earlier

under Claimant. See Model Certificate O and Model Certificate

Specific Instructions

S in Pub. 510. If the certificate and statement are not attached

to Schedule 3 because they are attached to a previously-filed

Total Refund

claim on Schedule C (Form 720), attach a separate sheet with

the following information.

Add all amounts in column (c) and enter the result in the total

refund box at the top of the first page of the schedule. See

1. Certificate identification number.

Claim requirements for each type of claim.

2. Total gallons of biodiesel or renewable diesel on certificate.

Amount of Refund

3. Total gallons claimed on Schedule C (Form 720), line 13.

Multiply the number of gallons or gasoline gallon equivalents by

How to claim the credit. Any biodiesel or renewable diesel

the rate and enter the result in the boxes for lines 2 and 3,

mixture credit must first be taken on Schedule C to reduce your

column (c).

taxable fuel liability for gasoline, diesel fuel, and kerosene

reported on Form 720. Any excess credit may be taken on

Line 1.

Schedule C (Form 720), Form 8849, Form 4136, or Form 8864.

See Notice 2005-4 and Notice 2005-62 for more information.

These lines are reserved.

Line 2. Biodiesel or Renewable Diesel

Mixture Credit

Claimant. The person that produced and sold or used the

mixture in their trade or business is the only person eligible to

Form 8849 (Schedule 3) (Rev. December 2012) Page 3

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