Schedule 3 (Form 8849) - Certain Fuel Mixtures And The Alternative Fuel Credit Page 2
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Schedule 3 (Form 8849) (Rev. 12-2010)
Page
What’s New
Taxpayers should also continue to submit claims for income
tax credits for biodiesel under section 40A(b)(1) and (2) or the
Extension of credits. The credits for alcohol fuel mixtures,
small biodiesel producer credit under section 40A(b)(4)
biodiesel mixtures, renewable diesel mixtures, alternative fuels,
separately on, and in accordance with, Form 8864, Biodiesel
and alternative fuel mixtures have been extended.
and Renewable Diesel Fuels Credit.
One-time claims for calendar year 2010. The credits for
Coordination With Excise Tax Credit
biodiesel mixtures, renewable diesel mixtures, alternative fuels,
Only one credit may be taken with respect to any gallon of
and alternative fuel mixtures (lines 2 and 3 except 3d), which
alcohol reported on line 1, biodiesel or renewable diesel
expired at the end of 2009, have been reenacted retroactive to
reported on line 2, or alternative fuel reported on line 3. If any
January 1, 2010. You can make a one-time claim for credits for
amount is claimed (or will be claimed), with respect to any gallon
sales or uses of these fuels in calendar year 2010.
of alcohol, biodiesel, renewable diesel, or alternative fuel on
For information on how to make a one-time claim, see On-
Form 720, Form 720X, or Form 4136, then a claim cannot be
time claims, below.
made on Form 8849 for that gallon of alcohol, biodiesel,
Black liquor excluded. Any fuel (including lignin, wood
renewable diesel, or alternative fuel.
residues, or spent pulping liquors (like black liquor)) derived
Excise Tax Liability
from the production of paper or pulp is ineligible for credits and
payments related to the sale or use of alternative fuels or
Persons who blend an untaxed liquid with taxable fuel to
alternative fuel mixtures after December 31, 2009.
produce a taxable fuel mixture outside the bulk transfer terminal
system must pay the excise tax on the volume of the untaxed
Reminders
liquid in the mixture.
The refund claimed on Schedule 3 can be less than $200 if the
See Form 720 to report these taxes. You also must be
claim is filed electronically. For more information on filing
registered with the IRS as a blender (M registrants). Line 3
electronically, visit the IRS e-file website at
claimants must also have an AL or AM registration number. See
Form 637, Application for Registration (For Certain Excise Tax
General Instructions
Activities).
Total Refund
Section references are to the Internal Revenue Code, unless
otherwise noted.
Add all amounts in column (c) and enter the result in the total
One-time claims
refund box at the top of the schedule. See Claim requirements
for each type of claim.
Taxpayers can make a one-time claim for their calendar year
Amount of Refund
2010 sales or uses of biodiesel mixtures, renewable diesel
mixtures, alternative fuels, and alternative fuel mixtures other
Multiply the number of gallons or gasoline gallon equivalents by
than liquefied hydrogen.
the rate and enter the result in the boxes for column (c).
You can file Schedule 3 (Form 8849) or Form 4136 to submit
How To File
claims for credits for 2010 uses and sales of these fuels. You
can also use Form 8864 to submit claims for credits for
Attach Schedule 3 to Form 8849. On the envelope write “Fuel
biodiesel mixtures and renewable diesel mixtures. Taxpayers
Mixture Claim” and mail to the IRS at the address on page 1.
that filed “protective” or anticipatory claims for these credits
must re-file their claims. The IRS will neither process nor pay
Specific Instructions
protective or anticipatory claims.
Claimants must follow the procedures listed below to make a
Line 1. Alcohol Fuel Mixture Credit
one-time calendar year 2010 claim on Schedule 3 (Form 8849).
• Enter amounts for 2010 biodiesel and alternative fuel
Claimant. The person that produced and sold or used the mixture in
credits on Line 2 and Line 3, as appropriate.
their trade or business is the only person eligible to make this claim.
The credit is based on the gallons of alcohol in the mixture.
• Submit a single form for all 2010 biodiesel and
alternative fuel credit claims; the IRS will not process
Claim requirements. The alcohol fuel mixture credit may not be
multiple submissions from a claimant.
claimed for alcohol produced outside the United States for use
as a fuel outside the United States. The United States includes
Claimants must file all one-time 2010 biodiesel, renewable
any possession of the United States. The following requirements
diesel, mixture, alternative fuel, and alternative fuel mixture
must be met.
claims by August 1, 2011. The IRS will not process claims
received after that date.
1. The claim must be for an alcohol fuel mixture sold or used
during a period that is at least 1 week.
Generally, all of the instructions for lines 2 and 3 apply to the
one-time claims for calendar year 2010 with the following
2. The amount of the claim must be at least $200 unless the
exceptions.
claim is filed electronically. To meet the minimum, amounts from
lines 1, 2, and 3 may be combined.
• For line 2, steps 1, 3, and 4 under Claim requirements
do not apply to one-time claims. The rules discussed
3. The claim must be filed by the last day of the first quarter
under How to claim the credit do not apply to one-time
following the earliest quarter of the claimant’s income tax year
claims.
included in the claim. For example, a calendar-year claimant’s
claim for an alcohol fuel mixture sold or used during June and
• For line 3, steps 2, 3, and 4 under Claim requirements
July must be filed by September 30.
do not apply to one-time claims. The rules discussed
under How to claim the credit do not apply to one-time
claims.
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