Schedule 3 (Form 8849) - Certain Fuel Mixtures And The Alternative Fuel Credit Page 2
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Schedule 3 (Form 8849) (Rev. 1-2016)
Page
Coordination With Excise Tax Credit
Section references are to the Internal Revenue Code, unless otherwise
noted.
Only one credit may be taken for any one gallon of alternative fuel. If any
amount is claimed (or will be claimed) for any gallon of biodiesel mixture,
Future Developments
renewable diesel mixture, or alternative fuel on Form 720, Form 720X,
For the latest information about developments related to Schedule 3
Form 8864, or Form 4136, then a claim cannot be made on Form 8849,
(Form 8849) and its instructions, such as legislation enacted after they
Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture,
were published, go to
renewable diesel mixture, or alternative fuel.
What's New
Excise Tax Liability
One-time claims for calendar year 2015. The credits for biodiesel
Persons who blend an untaxed liquid with taxable fuel to produce a
mixtures, renewable diesel mixtures, and alternative fuels, which expired
taxable fuel mixture outside the bulk transfer terminal system must pay
at the end of 2014, were retroactively reinstated for calendar year 2015.
the excise tax on the volume of the untaxed liquid in the mixture.
You can make a one-time claim for credits for sales or uses of these
Use Form 720 to report these taxes. You also must be registered with
fuels in calendar year 2015. For information on how to make a one-time
the IRS as a blender (M registrants). Line 3 claimants must also have an
claim, see Notice 2016-05, available at
AL registration number. See Form 637, Application for Registration (For
n-16-05.pdf, and One-Time Claims for Calendar Year 2015, below.
Certain Excise Tax Activities).
Alternative fuel mixture credits for 2015. The credit for alternative fuel
How To File
mixtures also expired at the end of 2014, and is restored retroactive to
January 1, 2015. If you want to make a claim for the alternative fuel
Attach Schedule 3 (Form 8849) to Form 8849. If you are not filing
mixture credit for 2015, including claims for the fourth quarter and
electronically, on the envelope write “Fuel Mixture Claim” and send it to
liquefied hydrogen mixtures, you must file Form 720X, Amended
the IRS at the address at the bottom of page 1.
Quarterly Federal Excise Tax Return. For information on how to make a
claim, see Notice 2016-05.
Specific Instructions
Alternative liquid fuel gasoline gallon equivalent (GGE) and diesel
gallon equivalent (DGE) claim rates. For sales or uses of fuel after
Line 1
December 31, 2015, liquefied petroleum gas (LPG) has a claim rate (or
These lines are reserved.
GGE) of 5.75 pounds or 1.353 gallons of LPG; and liquefied natural gas
(LNG) has a claim rate (or DGE) of 6.06 pounds or 1.71 gallons of LNG.
Line 2. Biodiesel or Renewable Diesel Mixture Credit
Reminders
Claimant. The person that produced and sold or used the mixture in
their trade or business is the only person eligible to make this claim. The
Reducing your excise tax liability. For federal income tax purposes,
credit is based on the gallons of biodiesel or renewable diesel in the
reduce your section 4081 excise tax liability by the amount of excise tax
mixture.
credit allowable under section 6426(c) and your section 4041 excise tax
liability by the amount of your excise tax credit allowable under section
The biodiesel used to produce the biodiesel mixture must meet ASTM
6426(d), in determining your deduction for those excise taxes or your
D6751 and meet the Environmental Protection Agency's (EPA)
cost of goods sold deduction attributable to those excise taxes.
registration requirements for fuels and fuel additives under section 211
of the Clean Air Act. The renewable diesel used to produce the
Schedule 3 (Form 8849) can be filed electronically. For more
renewable diesel mixture must be derived from biomass, meet the
information on filing electronically, visit the IRS e-file website at
EPA's registration requirements for fuels and fuel additives under
section 211 of the Clean Air Act, and meet ASTM D975, D396, or other
Purpose of Form
equivalent standard approved by the IRS. Renewable diesel also
includes fuel derived from biomass that meets a Department of Defense
Use Schedule 3 (Form 8849) to make claims for sales or uses of
specification for military jet fuel or an ASTM specification for aviation
biodiesel mixtures, renewable diesel mixtures, and alternative fuels.
turbine fuel. For a renewable diesel mixture used in aviation, kerosene is
treated as if it is diesel fuel.
General Instructions
Renewable diesel does not include any fuel derived from
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coprocessing biomass (as defined in section 45K(c)(3)) with a
One-Time Claims for Calendar Year 2015
feedstock that is not biomass.
You can make a one-time credit claim for your calendar year 2015 sales
CAUTION
or uses of biodiesel mixtures, renewable diesel mixtures, and alternative
Claim requirements. The biodiesel mixture credit may not be
fuels. To submit the one-time claim for excise tax credits, you must file
claimed for biodiesel produced outside the United States for use as a
Schedule 3 (Form 8849). The one-time claim rule does not apply to
fuel outside the United States. The United States includes any
income tax credits for biodiesel mixtures, renewable diesel mixtures,
possession of the United States. The claimant has a certificate from the
and alternative fuels. You should continue to make those claims on
producer. See Certificate below for details.
Forms 4136 and 8864.
Certificate. The Certificate for Biodiesel and, if applicable, Statement
Taxpayers who filed “protective” or anticipatory claims for these
of Biodiesel Reseller must be attached to the first claim filed that is
credits must refile their claims in accordance with Notice 2016-05. The
supported by the certificate or statement. For the renewable diesel
IRS will not process or pay protective or anticipatory claims except
mixture credit, you must edit the certificate and, if applicable, statement
those refiled in accordance with Notice 2016-05.
to indicate that the fuel to which the certificate and statement relate is
renewable diesel and state the renewable diesel meets the requirements
You must follow the procedures below to make a one-time calendar
discussed earlier under Claimant. See Model Certificate O and Model
year 2015 claim on Schedule 3 (Form 8849).
Certificate S in Pub. 510.
• Enter amounts for 2015 biodiesel mixtures or renewable diesel
mixtures on line 2, and alternative fuels on line 3, as appropriate.
Line 3. Alternative Fuel Credit
• Submit a single form for all 2015 biodiesel mixtures, renewable diesel
Claimant. For the alternative fuel credit, the registered alternative fueler
mixtures, and alternative fuels credit claims; the IRS will not process
who (1) sold an alternative fuel at retail and delivered it into the fuel
multiple submissions from a claimant.
supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel,
• You must file your 2015 claims for biodiesel mixture, renewable diesel
delivered it in bulk for taxable use in a motor vehicle or motorboat, and
mixture, and alternative fuel by August 8, 2016. The IRS will not process
received the required statement from the buyer, (3) used an alternative
claims for calendar year 2015 received after that date.
fuel (not sold at retail or in bulk as previously described) in a motor
vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in
• Do not combine claims for 2015 and 2016 on the same Schedule 3
aviation is the only person eligible to make this claim.
(Form 8849).
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