Schedule 1 (Form 8849) - Nontaxable Use Of Fuels Page 4
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Schedule 1 (Form 8849) (Rev. 8-2016)
Page
Line 7. Nontaxable Use of a Diesel-Water Fuel
subdivision of a state, or the District of Columbia) is eligible to
make this claim. The ultimate purchaser certifies that the right to
Emulsion
make this claim has not been waived.
Allowable uses. For line 7a, the diesel-water fuel emulsion
Allowable uses. For lines 5a and 5b, if the claimant buys
must have been used during the period of claim for type of use
kerosene partly for use in commercial aviation and partly for
1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the diesel-water
use in noncommercial aviation, see the rules in Notice 2005-80,
fuel emulsion must have been exported during the period of
section 3(e)(3).
claim (type of use 3). See Exported taxable fuel on page 3.
For lines 5c and 5d, the kerosene must have been used
Type of use 5. Write “Bus” in the space to the left of column
during the period of claim for type of use 1, 9, 10, 11, 13, 15,
(a). Enter the correct credit rate in column (b). The credit rate
or 16.
for type of use 5 is $.124 per gallon.
For line 5e, the kerosene must have been used during the
Line 8. Exported Dyed Fuels and Gasoline
period of claim for type of use 9. This claim is made in addition
Blendstocks
to the claim made on lines 5c and 5d for type of use 9.
A claim may be made for dyed diesel fuel or dyed kerosene
Line 6. Nontaxable Use of Alternative Fuel
exported in a trade or business during the period of claim.
Allowable uses. The taxed alternative fuel must have been
Claims for exported gasoline blendstocks taxed at $.001per
used during the period of claim for type of use 1, 2, 4, 5, 6, 7,
gallon are made on line 8a. See Exported taxable fuel on page 3.
11, 13, 14, or 15.
Claims for exported gasoline blendstocks taxed at
▲
!
$.184 per gallon are made on line 1b.
Type of use 5. Write “Bus” in the space to the left of column
(a). Enter the correct credit rate in column (b). The credit rates
CAUTION
for type of use 5 are listed below.
Line number
Credit rate
6a
$.109*
6b
.110
6c
.109**
6d
.110
6e
.17
6f
.17
6g
.169***
6h
.110
(*) This is the claim rate per GGE (5.75 pounds or 1.353 gallons of LPG)
(**) This is the claim rate per GGE (5.66 pounds or 123.57 cubic ft. of CNG)
(***) This is the claim rate per DGE (6.06 pounds or 1.71 gallons of LNG)
Type of use 5 example. 10,000 gallons of LPG ÷ 1.353 =
7,391 GGE x $0.109 = $805.62 claim amount.
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