Schedule 2 (Form 8849) - Sales By Registered Ultimate Vendors Page 4
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Schedule 2 (Form 8849) (Rev. 1-2009)
Page
Reminders
any information in the certificate is false. See Model Certificate P
in Pub. 510. Only one claim may be filed with respect to any
Registered ultimate vendors of kerosene sold for nontaxable
gallon of diesel fuel.
use in noncommercial aviation are eligible to make a claim on
Allowable sales. The diesel fuel must have been sold during the
lines 3d and 3e only if the buyer waives his or her right to make
period of claim by the registered ultimate vendor for the
the claim by providing the registered ultimate vendor with an
exclusive use by a state or local government (including essential
unexpired waiver.
government use by an Indian tribal government).
Registered ultimate vendors of kerosene sold for use in foreign
Claim requirements. The following requirements must be met.
trade are eligible to make a claim on line 3f for the leaking
underground storage tank (LUST) tax if the buyer waives his or
1. The claim must be for diesel fuel sold during a period that
her right to make the claim by providing the registered ultimate
is at least 1 week.
vendor with an unexpired waiver.
2. The amount of the claim must be at least $200. To meet
Registered ultimate vendors cannot make claims for certain
this minimum, amounts from lines 1, 2, and 3 may be combined.
uses of taxable fuel if the ultimate purchaser purchased the fuel
3. The claim must be filed by the last day of the first quarter
with a credit card issued to the ultimate purchaser by the credit
following the earliest quarter of the claimant’s income tax year
card issuer. See the Cautions above lines 1a, 2a, 4a, and 5a.
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.
General Instructions
Note. If requirements 1–3 above are not met, see Annual Claims
Purpose of Schedule
under Additional Information for Schedules 1, 2, and 3 in the
Form 8849 instructions.
A registered ultimate vendor of undyed diesel fuel, undyed
kerosene, kerosene sold for use in aviation, gasoline, or aviation
Information to be submitted. Complete Line 6, Government
gasoline uses Schedule 2 to make a claim for refund.
Unit Information, for each governmental unit to whom the diesel
fuel was sold and the number of gallons sold to each. If more
See Registration Number below if you do not have a valid regi-
space is needed, attach additional sheets.
stration number.
Total Refund
Line 1b. Sales by Registered Ultimate Vendors of Undyed
Diesel Fuel for Use in Certain Intercity and Local Buses
Add all amounts in column (c) and enter the result in the total
refund box at the top of the schedule.
Claimant. The registered ultimate vendor of the diesel fuel is
eligible to make a claim on line 1b only if the buyer waives his or
Registration Number
her right to make the claim by providing the registered ultimate
You must enter your registration number. You are registered if
vendor with an unexpired waiver. See Model Waiver N in Pub.
you received a letter of registration with a registration number
510. Only one claim may be filed with respect to any gallon of
from the IRS that has not been revoked or suspended. See the
diesel fuel.
list below. If you do not have a registration number, you cannot
Claim requirements. The following requirements must be met.
make this claim. Use Form 637, Application for Registration (For
Certain Excise Tax Activities), to apply for one.
1. The claim must be for diesel fuel sold during a period that
is at least 1 week.
UV. Ultimate vendor that sells undyed diesel fuel, undyed
kerosene, gasoline or aviation gasoline; lines 1a, 2a, 4a, 4b, 5a,
2. The amount of the claim must be at least $200. To meet
and 5b; and lines 3d and 3e, type of use 14.
this minimum, amounts from lines 1, 2, and 3 may be combined.
UB. Ultimate vendor that sells undyed diesel fuel or undyed
3. The claim must be filed by the last day of the first quarter
kerosene for use in certain intercity and local buses; lines 1b and
following the earliest quarter of the claimant’s income tax year
2c.
included in the claim. For example, a calendar-year claimant’s
claim for diesel fuel sold during September and October must be
UP. Ultimate vendor that sells kerosene sold from a blocked
filed by December 31.
pump; line 2b.
Note. If requirements 1–3 above are not met, see Annual Claims
UA. Ultimate vendor that sells kerosene for use in aviation;
under Additional Information for Schedules 1, 2, and 3 in the
lines 3a–3f. See UV above for lines 3d and 3e, type of use 14.
Form 8849 instructions.
Required Certificate or Waiver
Lines 2a and 2b. Sales by Registered Ultimate Vendors of
The required certificates or waivers are listed in the line
Undyed Kerosene (Other Than Kerosene For Use in
instructions and are available in Pub. 510.
Aviation)
How To File
Claimant. For line 2a, the registered ultimate vendor of the
kerosene is the only person eligible to make this claim and has
Attach Schedule 2 to Form 8849. On the envelope write
obtained the required certificate from the buyer and has no
“Registered Ultimate Vendor Claim” and mail to the IRS at the
reason to believe any information in the certificate is false. See
address under Where To File in the Form 8849 instructions.
Model Certificate P in Pub. 510. For line 2b, claimant has a
statement, if required, that contains the date of sale, name and
address of the buyer, and the number of gallons of kerosene
Specific Instructions
sold to the buyer. For lines 2a and 2b, only one claim may be
filed with respect to any gallon of kerosene.
Line 1a. Sales by Registered Ultimate Vendors of Undyed
Allowable sales. For line 2a, the kerosene must have been sold
Diesel Fuel
by the registered ultimate vendor during the period of claim for
Claimant. The registered ultimate vendor of the diesel fuel is the
the exclusive use by a state or local government (including
only person eligible to make this claim and has obtained the
essential government use by an Indian tribal government). For
required certificate from the buyer and has no reason to believe
line 2b, the kerosene must have been sold during the period of
claim from a blocked pump.
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