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