Schedule 2 (Form 8849) - Sales By Registered Ultimate Vendors Of Undyed Diesel Fuel And Undyed Kerosene Page 3
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Schedule 2 (Form 8849) (7-99)
Page
Instructions
Lines 2a and 2b—Sales by Registered Ultimate
Vendors of Undyed Kerosene (Not From a Blocked
Pump)
Sales by Registered Ultimate Vendors of
Undyed Diesel Fuel and Undyed Kerosene
Claimant. The registered ultimate vendor of the kerosene is
the only person eligible to make this claim.
Purpose. A registered ultimate vendor of undyed diesel fuel
Allowable sales. The fuel must have been sold during the
or undyed kerosene uses Schedule 2 to make a claim for
Period of claim for:
refund. The fuel must have been sold for use on a farm for
Use on a farm for farming purposes, or
farming purposes or for the exclusive use by a state or local
government, or for kerosene from a blocked pump.
Use by a state or local government (including essential
government use by an Indian tribal government).
Period of claim. Enter the period of the claim using the
MMDDYYYY format. For example, the first quarter of 2000
Claim requirements. The following requirements must be
for a calendar-year taxpayer would be from 01012000 to
met:
03312000.
1. The claim must be for kerosene sold during a period
UV and UP registration numbers. You must enter your
that is at least 1 week.
registration number in the boxes provided. You are registered
2. The amount of the claim must be at least $100. To meet
if you received a UV (ultimate vendor of undyed diesel fuel
this minimum, amounts from lines 2(a), (b), and (c) are
and undyed kerosene) or a UP (ultimate vendor of kerosene
combined.
sold from a blocked pump) registration number from the IRS
3. The claim must be filed by the last day of the first
that has not been revoked or suspended. If you do not have
quarter following the earliest quarter of the claimant’s income
a registration number, you cannot make this claim. Get Form
tax year included in the claim. For example, a calendar-year
637, Application for Registration (For Certain Excise Tax
claimant’s claim for kerosene sold during September and
Activities), to apply for one.
October must be filed by December 31.
Gallons. Enter the amount to the nearest whole gallon. See
Note: If requirements 1–3 above are not met, see Annual
How To Round in the Form 8849 instructions.
Claims in the For m 8849 instructions.
Amount of refund. Multiply the rate by the number of
Information to be submitted. Complete Line 3, Farmer and
gallons and enter the result in the boxes for column (c).
Government Unit Information, for each farmer, custom
Required certificate. The certificate must contain all the
harvester, or governmental unit to whom the kerosene was
information as shown in the Model Certificate in Regulations
sold and the number of gallons sold to each.
section 48.6427-9(e).
Line 2c—Sales by Registered Ultimate Vendors of
How to file. Attach Schedule 2 to Form 8849. On the
Undyed Kerosene From a Blocked Pump
envelope write “Diesel Fuel/Kerosene Claim” and mail to the
IRS at the address under Where To File in the Form 8849
Claimant. The registered ultimate vendor of kerosene sold
instructions.
from a blocked pump is the only person eligible to make this
claim.
Line 1—Sales By Ultimate Vendors of Undyed Diesel
Claim requirements. The following requirements must be
Fuel
met:
Claimant. The registered ultimate vendor of the diesel fuel is
1. The claim must be for kerosene sold from a blocked
the only person eligible to make this claim.
pump during a period that is at least 1 week.
Allowable sales. The fuel must have been sold during the
2. The amount of the claim must be at least $100. To meet
Period of claim for:
this minimum, amounts from lines 2(a), (b), and (c) are
Use on a farm for farming purposes, or
combined.
Use by a state or local government (including essential
3. The claim must be filed by the last day of the first
government use by an Indian tribal government).
quarter following the earliest quarter of the claimant’s income
Claim requirements. The following requirements must be
tax year included in the claim. For example, a calendar-year
met:
claimant’s claim for kerosene sold during September and
October must be filed by December 31.
1. The claim must be for diesel fuel sold during a period
that is at least 1 week.
Note: If requirements 1–3 above are not met, see Annual
Claims in the For m 8849 instructions.
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1 and 2 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 diesel fuel sold during September and
October must be filed by December 31.
Note: If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.
Information to be submitted. Complete Line 3, Farmer and
Government Unit Information, for each farmer, custom
harvester, or governmental unit to whom the diesel fuel was
sold and the number of gallons sold to each. If more space
is needed, attach additional sheets.
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