Schedule 3 (Form 8849) - Certain Fuel Mixtures And The Alternative Fuel Credit Page 3
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Schedule 3 (Form 8849) (Rev. 12-2010)
Page
Note. If requirements 1–3 above are not met, see Annual Claims
1. Certificate identification number.
under Additional Information for Schedules 1, 2, and 3 in the
2. Total gallons of biodiesel or renewable diesel on certificate.
Form 8849 instructions.
3. Total gallons claimed on Schedule C (Form 720), line 13.
How to claim the credit. Any alcohol fuel mixture credit must
How to claim the credit. Any biodiesel or renewable diesel
first be taken on Schedule C to reduce your taxable fuel liability
mixture credit must first be taken on Schedule C to reduce your
for gasoline, diesel fuel, and kerosene reported on Form 720.
taxable fuel liability for gasoline, diesel fuel, and kerosene
Any excess credit may be taken on Schedule C (Form 720),
reported on Form 720. Any excess credit may be taken on
Form 8849, Form 4136, or Form 6478. See Notice 2005-4 and
Schedule C (Form 720), Form 8849, Form 4136, or Form 8864.
Notice 2005-62 for more information.
See Notice 2005-4 and Notice 2005-62 for more information.
Line 2. Biodiesel or Renewable Diesel
Line 3. Alternative Fuel Credit and Alternative
Mixture Credit
Fuel Mixture Credit
Claimant. The person that produced and sold or used the
Claimant. For the alternative fuel credit, the registered
mixture in their trade or business is the only person eligible to
alternative fueler who (1) sold an alternative fuel at retail and
make this claim. The credit is based on the gallons of biodiesel
delivered it into the fuel supply tank of a motor vehicle or
or renewable diesel in the mixture. The biodiesel used to
motorboat, (2) sold an alternative fuel, delivered it in bulk for
produce the biodiesel mixture must meet ASTM D6751 and
taxable use in a motor vehicle or motorboat, and received the
meet the Environmental Protection Agency’s (EPA) registration
required statement from the buyer, (3) used an alternative fuel
requirements for fuels and fuel additives under section 211 of
(not sold at retail or in bulk as previously described) in a motor
the Clean Air Act. The renewable diesel used to produce the
vehicle or motorboat, or (4) sold an alternative fuel for use as a
renewable diesel mixture must be derived from biomass, meet
fuel in aviation is the only person eligible to make this claim.
EPA’s registration requirements for fuels and fuel additives
under section 211 of the Clean Air Act, and meet ASTM D975,
For the alternative fuel mixture credit, the registered
D396, or other equivalent standard approved by the IRS.
alternative fueler that produced and sold or used the mixture as
Renewable diesel also includes fuel derived from biomass that
a fuel in their trade or business is the only person eligible to
meets a Department of Defense specification for military jet fuel
make this claim. The credit is based on the gallons of alternative
or an ASTM specification for aviation turbine fuel. For a
fuel in the mixture.
renewable diesel mixture used in aviation, kerosene is treated as
Claim requirements. The alternative fuel credit and alternative
if it is diesel fuel.
fuel mixture credit may not be claimed for alternative fuel
▲
produced outside the United States for use as a fuel outside the
Renewable diesel does not include any fuel derived
!
United States. The United States includes any possession of the
from coprocessing biomass (as defined in section
United States. The following requirements must be met.
45K(c)(3)) with a feedstock that is not biomass.
CAUTION
1. You must be registered with the IRS.
Claim requirements. The biodiesel mixture credit may not be
2. The claim must be for an alternative fuel or alternative fuel
claimed for biodiesel produced outside the United States for
mixture sold or used (as described above under Claimant)
use as a fuel outside the United States. The United States
during a period that is at least 1 week.
includes any possession of the United States. The following
requirements must be met.
3. The amount of the claim must be at least $200 unless the
claim is filed electronically. To meet the minimum, amounts from
1. The claim must be for a biodiesel or renewable diesel
lines 1, 2, and 3 may be combined.
mixture sold or used during a period that is at least 1 week.
4. The claim must be filed by the last day of the first quarter
2. The claimant has a certificate from the producer. See
following the earliest quarter of the claimant’s income tax year
Certificate below for details.
included in the claim. For example, a calendar-year claimant’s
3. The amount of the claim must be at least $200 unless the
claim for an alternative fuel mixture sold or used during June
claim is filed electronically. To meet the minimum, amounts from
and July must be filed by September 30.
lines 1, 2, and 3 may be combined.
Note. If requirements 2–4 above are not met, see Annual Claims
4. The claim must be filed by the last day of the first quarter
under Additional Information for Schedules 1, 2, and 3 in the
following the earliest quarter of the claimant’s income tax year
Form 8849 instructions.
included in the claim. For example, a calendar-year claimant’s
Carbon capture requirement. A credit for liquid fuel derived
claim for a biodiesel mixture sold or used during June and July
from coal (including peat) through the Fisher-Tropsch process
must be filed by September 30.
can be claimed only if the fuel is derived from coal produced at
Note. If requirements 1–4 above are not met, see Annual Claims
a gasification facility which separates and sequesters at least
under Additional Information for Schedules 1, 2, and 3 in the
75% of the facility’s total carbon dioxide emissions.
Form 8849 instructions.
How to claim the credit. Any alternative fuel credit must first be
Certificate. The Certificate for Biodiesel and, if applicable,
taken on Schedule C to reduce your liability for alternative fuel
Statement of Biodiesel Reseller must be attached to the first
and CNG reported on Form 720. Any alternative fuel mixture
claim filed that is supported by the certificate or statement. For
credit must first be taken on Schedule C to reduce your taxable
the renewable diesel mixture credit, you must edit the certificate
fuel liability for gasoline, diesel fuel, and kerosene reported on
and, if applicable, statement to indicate that the fuel to which
Form 720. Any excess credit may be taken on Schedule C
the certificate and statement relate is renewable diesel and state
(Form 720), Form 8849, or Form 4136.
the renewable diesel meets the requirements discussed earlier
under Claimant. See Model Certificate O and Model Certificate
S in Pub. 510. If the certificate and statement are not attached
to Schedule 3 because they are attached to a previously-filed
claim on Schedule C (Form 720), attach a separate sheet with
the following information.
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