Form 8849 (Schedule 2) - Sales By Registered Ultimate Vendors Of Undyed Diesel Fuel And Undyed Kerosene Page 3
ADVERTISEMENT
1
2
33
Schedule 2 (Form 8849) (Rev. 1-2002)
Page
Instructions
Information to be submitted. Complete Line 3, Farmer and
Government Unit Information, for each farmer, custom
Purpose of Schedule
harvester, or governmental unit to whom the diesel fuel was
sold and the number of gallons sold to each. If more space
A registered ultimate vendor of undyed diesel fuel or undyed
is needed, attach additional sheets.
kerosene uses Schedule 2 to make a claim for refund.
Lines 2a and 2b—Sales by Registered Ultimate
Total Refund
Vendors of Undyed Kerosene (Not From a Blocked
Add all amounts in column (c) and enter the result in the
Pump)
total refund box at the top of the schedule.
Claimant. The registered ultimate vendor of the kerosene is
UV and UP Registration Numbers
the only person eligible to make this claim.
Allowable sales. The fuel must have been sold during the
You must enter your registration number. You are registered if
period of claim for:
you received a letter of registration with a UV (ultimate
● Use on a farm for farming purposes or
vendor of undyed diesel fuel and undyed kerosene) or a UP
● Use by a state or local government (including essential
(ultimate vendor of kerosene sold from a blocked pump)
registration number from the IRS that has not been revoked
government use by an Indian tribal government).
or suspended. If you do not have a registration number, you
Claim requirements. The following requirements must be
cannot make this claim. Use Form 637, Application for
met:
Registration (For Certain Excise Tax Activities), to apply for
1. The claim must be for kerosene sold during a period
one.
that is at least 1 week.
2. The amount of the claim must be at least $100. To meet
Required Certificate
this minimum, amounts from lines 2(a), (b), and (c) may be
The certificate must contain all the information as shown in
combined.
the Model Certificate in Regulations section 48.6427-9(e)(2).
3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
How To File
tax year included in the claim. For example, a calendar-year
Attach Schedule 2 to Form 8849. On the envelope write
claimant’s claim for kerosene sold during September and
“Diesel Fuel/Kerosene Claim” and mail to the IRS at the
October must be filed by December 31.
address under Where To File in the Form 8849 instructions.
Note: If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.
Line 1—Sales By Ultimate Vendors of Undyed Diesel
Information to be submitted. Complete Line 3, Farmer and
Fuel
Government Unit Information, for each farmer, custom
Claimant. The registered ultimate vendor of the diesel fuel is
harvester, or governmental unit to whom the kerosene was
the only person eligible to make this claim.
sold and the number of gallons sold to each.
Allowable sales. The fuel must have been sold during the
Line 2c—Sales by Registered Ultimate Vendors of
period of claim for:
Undyed Kerosene From a Blocked Pump
● Use on a farm for farming purposes or
● Use by a state or local government (including essential
Claimant. The registered ultimate vendor of kerosene sold
from a blocked pump is the only person eligible to make this
government use by an Indian tribal government).
claim.
Claim requirements. The following requirements must be
Claim requirements. The following requirements must be
met:
met:
1. The claim must be for diesel fuel sold during a period
1. The claim must be for kerosene sold from a blocked
that is at least 1 week.
pump during a period that is at least 1 week.
2. The amount of the claim must be at least $200. To meet
2. The amount of the claim must be at least $100. To meet
this minimum, amounts from lines 1 and 2 may be combined.
this minimum, amounts from lines 2(a), (b), and (c) may be
3. The claim must be filed by the last day of the first
combined.
quarter following the earliest quarter of the claimant’s income
3. The claim must be filed by the last day of the first
tax year included in the claim. For example, a calendar-year
quarter following the earliest quarter of the claimant’s income
claimant’s claim for diesel fuel sold during September and
tax year included in the claim. For example, a calendar-year
October must be filed by December 31.
claimant’s claim for kerosene sold during September and
Note: If requirements 1–3 above are not met, see Annual
October must be filed by December 31.
Claims in the For m 8849 instructions.
Note: If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Schedule 2 (form 8849) - Sales By Registered Ultimate Vendors Of Undyed Diesel Fuel And Undyed Kerosene
Financial
Form Pt-103.2 - Residual Petroleum Product - Transfers Out Of New York State And Sales In New York State For Immediate Export
Financial
Form Wvmft-509b-retker - Motor Fuel Excise Tax Refund Application For Retailers Of Undyed Kerosene Sold For Home Heating Use (from A Blocked Pump)
Financial
Form Rmft-8 Schedule C - Mft, Ust, And Eif Sales And Transfers Of Dyed Diesel Fuel Delivered To Points Outside Of Illinois - 2000
Financial
Schedule Dc (form Rmft-8-df) - Mft, Ust, And Eif Sales And Transfers Of Dyed Diesel Fuel Delivered To Points Outside Of Illinois
Financial
Related Categories
Parent category: Financial