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

Form 8849 (Schedule 3) (Rev. December 2012) Page 4

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

Page

Line 3. Alternative Fuel Credit

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

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

Claimant. For the alternative fuel credit, the registered

claim for an alternative fuel sold or used during June and July

alternative fueler who (1) sold an alternative fuel at retail and

must be filed by September 30.

delivered it into the fuel supply tank of a motor vehicle or

motorboat, (2) sold an alternative fuel, delivered it in bulk for

Note. If requirements 2–4 above are not met, see Annual Claims

taxable use in a motor vehicle or motorboat, and received the

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

required statement from the buyer, (3) used an alternative fuel

Form 8849 instructions.

(not sold at retail or in bulk as previously described) in a motor

Carbon capture requirement. A credit for Fisher-Tropsch

vehicle or motorboat, or (4) sold an alternative fuel for use as a

process liquid fuel from coal (including peat) can be claimed

fuel in aviation is the only person eligible to make this claim.

only if the fuel is derived from coal produced at a gasification

Claim requirements. The alternative fuel credit may not be

facility which separates and sequesters at least 75% of the

claimed for alternative fuel produced outside the United States

facility’s total carbon dioxide emissions.

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

How to claim the credit. Any alternative fuel credit must first be

includes any possession of the United States. The following

taken on Schedule C to reduce your taxable fuel liability for

requirements must be met.

alternative fuel (IRS Nos. 112, 118, 121, 122, 123, 124) and CNG

1. You must be registered with the IRS.

(IRS No. 120) reported on Form 720. Any excess credit may be

taken on Schedule C (Form 720), Form 8849, or Form 4136.

2. The claim must be for an alternative fuel sold or used (as

described above under Claimant) during a period that is at least

Any alternative fuel mixture credit must be taken on Schedule

1 week.

C (Form 720) up to the amount of your taxable fuel liability for

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

gasoline (IRS No. 62), diesel (IRS No. 60), and kerosene (IRS

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

No. 35) reported on Form 720.

lines 2 and 3 may be combined.

Form 8849 (Schedule 3) (Rev. December 2012) Page 4

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