Schedule 1 (Form 8849) - Nontaxable Use Of Fuels Page 2
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Schedule 1 (Form 8849) (Rev. 7-2002)
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Instructions
Line 2. Nontaxable Use of Aviation Gasoline
Claimant. The ultimate purchaser of the aviation gasoline is
A Change to Note
the only person eligible to make this claim.
Lines 4b and 4c have been removed because those claims
Allowable uses. For line 2b, the aviation gasoline must have
are not allowable.
been used during the period of claim for type of use 3, 9, 10,
13, 14, 15, or 16.
Purpose of Schedule
Line 3. Nontaxable Use of Undyed Diesel Fuel
An ultimate purchaser of gasoline, gasohol, aviation gasoline,
diesel fuel, kerosene, aviation fuel, and liquefied petroleum
Claimant. The ultimate purchaser of the diesel fuel is the
gas (LPG) uses Schedule 1 to make a claim for refund. The
only person eligible to make this claim.
fuel must have been used in a nontaxable use. See the
Caution: Claims cannot be made on line 3 for diesel fuel:
instructions for lines 1 through 5 for more information.
● Used on a farm for farming purposes or
● For the exclusive use by a state or local government.
Claim Requirements
Only registered ultimate vendors may make those claims;
The following requirements must be met:
see Schedule 2.
1. The amount claimed on Schedule 1 must be at least $750.
Allowable uses. For line 3a, the diesel fuel must have been
This amount may be met by:
used during the period of claim for type of use 2, 3, 6, 7, 8,
a. Making a claim for fuel used during any quarter of a
12, 13, or 15. Type of use 8 includes use as heating oil and
claimant’s income tax year or
use in a boat. Type of use 2 does not include any personal
b. Aggregating amounts from any quarters of the
use or use in a motorboat.
claimant’s income tax year for which no other claim has been
made.
Line 4. Nontaxable Use of Undyed Kerosene
2. The claim must be filed during the first quarter following
Claimant. The ultimate purchaser of the kerosene is the only
the last quarter included in the claim. For example, a claim
person eligible to make this claim.
for the quarters consisting of July through September and
Caution: Claims cannot be made on line 4 for kerosene:
October through December must be filed between January 1
● Used on a farm for farming purposes,
and March 31.
● For the exclusive use by a state or local government, or
3. Only one claim may be filed for a quarter.
● Sales from a blocked pump.
Note: If requirements 1–3 above are not met, see Annual
Claims in the For m 8849 instructions.
Only registered ultimate vendors may make those claims;
see Schedule 2.
Total Refund
Allowable uses. For line 4, the kerosene must have been
Add all amounts in column (d) and enter the result in the
used during the period of claim for type of use 2, 3, 6, 7, 8,
total refund box at the top of the schedule.
12, 13, or 15. Type of use 8 includes use as heating oil and
use in a boat. Type of use 2 does not include any personal
Type of Use
use or use in a motorboat.
The fuel must have been used for one or more of the types
Line 5. Nontaxable Use of Aviation Fuel
of use listed in the instructions for lines 1 through 5. The
nontaxable uses are listed in the Type of Use Table in the
Claimant. The ultimate purchaser of the aviation fuel is the
Form 8849 instructions.
only person eligible to make this claim.
Allowable uses. For line 5b (aviation fuel taxed at a rate of
How To File
21.9 cents a gallon) or line 5c (aviation fuel taxed at a rate of
Attach Schedule 1 to Form 8849. Mail to the IRS at the
4.4 cents a gallon), the aviation fuel must have been used
address under Where To File in the Form 8849 instructions.
during the period of claim for type of use 1, 3, 9, 10, 11, 13,
14, 15, or 16.
Line 1. Nontaxable Use of Gasoline and Gasohol
Line 6. Use of Liquefied Petroleum Gas (LPG) in
Claimant. The ultimate purchaser of the gasoline or gasohol
is the only person eligible to make this claim.
Certain Buses
Allowable uses. The gasoline or gasohol must have been
Claimant. The ultimate purchaser of the LPG (such as
used during the period of claim for type of use 2, 3, 4, 5, 7,
propane or butane) is the only person eligible to make this
12, 13, 14, or 15. Type of use 2 does not include any
claim.
personal use or use in a motorboat.
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