Fillable Schedule 2 (Form 8849) - Sales By Registered Ultimate Vendors (Page 5 of 5) in pdf

Schedule 2 (Form 8849) (Rev. 1-2009)

Page

Pub. 510. For lines 3d, 3e, and 3f, the registered ultimate vendor of

Claim requirements. The following requirements must be met.

the kerosene sold for nontaxable use in noncommercial aviation

1. The claim must be for kerosene sold during a period that is at

(foreign trade for line 3f) is eligible to make this claim only if the

least 1 week.

buyer waives his or her right to make the claim by providing the

registered ultimate vendor with an unexpired waiver. For type of use

2. The amount of the claim must be at least $100. To meet this

1, 9, 10, 11, 13, 15, or 16, see Model Waiver L in Pub. 510. For type

minimum, amounts from lines 2 and 3 may be combined.

of use 14, see Model Certificate P in Pub. 510. Only one claim may

3. The claim must be filed by the last day of the first quarter

be filed with respect to any gallon of kerosene sold for use in

following the earliest quarter of the claimant’s income tax year

noncommercial aviation.

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

Allowable sales. For line 3c, the kerosene must have been sold

for kerosene sold during September and October must be filed by

during the period of claim for a nonexempt use in noncommercial

December 31.

aviation. For lines 3d and 3e, the kerosene sold for use in

Note. If requirements 1–3 above are not met, see Annual Claims

noncommercial aviation must have been sold during the period of

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

claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 3f, the

8849 instructions.

kerosene sold for use in noncommercial aviation must have been sold

during the period of claim for type of use 9. This claim is made in

Information to be submitted. For claims on line 2a, complete Line

addition to the claim made on lines 3d and 3e for type of use 9.

6, Government Unit Information, for each governmental unit to whom

the kerosene was sold and the number of gallons sold to each.

Claim requirements. The following requirements must be met.

Line 2c. Sales by Registered Ultimate Vendors of Undyed

1. The claim must be for kerosene sold for use in noncommercial

aviation during a period that is at least 1 week.

Kerosene for Use in Certain Intercity and Local Buses

2. The amount of the claim must be at least $100. To meet this

Claimant. The registered ultimate vendor of the kerosene is eligible

minimum, amounts from lines 2 and 3 may be combined.

to make a claim on line 2c only if the buyer waives his or her right to

make the claim by providing the registered ultimate vendor with an

3. The claim must be filed by the last day of the first quarter

unexpired waiver. See Model Waiver N in Pub. 510. Only one claim

following the earliest quarter of the claimant’s income tax year

may be filed with respect to any gallon of kerosene.

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

for kerosene sold during September and October must be filed by

Claim requirements. The following requirements must be met.

December 31.

1. The claim must be for kerosene sold during a period that is at

Note. If requirements 1–3 above are not met, see Annual Claims

least 1 week.

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

2. The amount of the claim must be at least $100. To meet this

8849 instructions.

minimum, amounts from lines 2 and 3 may be combined.

Information to be submitted. For claims on lines 3d and 3e (type of

3. The claim must be filed by the last day of the first quarter

use 14), complete Line 6, Government Unit Information, for each

following the earliest quarter of the claimant’s income tax year

governmental unit to whom the kerosene was sold and the number

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

of gallons sold to each.

for diesel fuel sold during September and October must be filed by

Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate

December 31.

Vendors of Gasoline or Aviation Gasoline

Note. If requirements 1–3 above are not met, see Annual Claims

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

Claimant. The registered ultimate vendor of the gasoline or aviation

8849 instructions.

gasoline is eligible to make a claim on lines 4a, 4b, 5a, and 5b if the

ultimate purchaser waives his or her right to make the claim by

Lines 3a and 3b. Sales by Registered Ultimate Vendors of

providing the registered ultimate vendor with an unexpired certificate.

Kerosene For Use in Commercial Aviation (Other Than

See Model Certificate M in Pub. 510. Only one claim may be filed

Foreign Trade)

with respect to any gallon of gasoline or aviation gasoline.

Claimant. The registered ultimate vendor of the kerosene sold for

Allowable sales. The gasoline or aviation gasoline must have been

use in commercial aviation (other than foreign trade) is eligible to

sold during the period of claim for:

make this claim only if the buyer waives his or her right by providing

the registered ultimate vendor with an unexpired waiver. See Model

Use by a nonprofit educational organization, or

Waiver L in Pub. 510. Only one claim may be filed with respect to

Use by a state or local government (including essential

any gallon of kerosene.

government use by an Indian tribal government).

Claim requirements. The following requirements must be met.

1. The claim must be for kerosene sold during a period that is at

1. The claim must be for gasoline or aviation gasoline sold during

least 1 week.

a period that is at least 1 week.

2. The amount of the claim must be at least $100. To meet this

2. The amount of the claim must be at least $200. To meet this

minimum, amounts from lines 2 and 3 may be combined.

minimum, amounts from lines 4a, 4b, 5a, and 5b may be combined.

3. 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 claim

for kerosene sold during September and October must be filed by

for gasoline or aviation gasoline sold during September and October

December 31.

must be filed by December 31.

Note. If requirements 1–3 above are not met, see Annual Claims

Information to be submitted. Complete Line 7, Nonprofit

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

Educational Organization and Government Unit Information, for each

8849 instructions.

nonprofit educational organization or governmental unit to whom the

gasoline or aviation gasoline was sold and the number of gallons

Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate

sold to each.

Vendors of Kerosene For Use in Noncommercial Aviation

Claimant. For line 3c, the registered ultimate vendor of the kerosene

sold for use in nonexempt, noncommercial aviation is the only

person eligible to make this claim and has obtained the required

certificate from the ultimate purchaser. See Model Certificate Q in

Schedule 2 (Form 8849) - Sales By Registered Ultimate Vendors Page 5

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