Schedule 3 (Form 8849) - Certain Fuel Mixtures And The Alternative Fuel Credit Page 2
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Schedule 3 (Form 8849) (Rev. 1-2014)
Page
Specific Instructions
Section references are to the Internal Revenue Code, unless
otherwise noted.
Lines 1, 2, 3a through 3c, and 3e through 3i
Future Developments
Expiration of credits. These lines have been reserved in case
For the latest information about developments related to
Congress extends the credits for 2014.
Schedule 3 (Form 8849) and its instructions, such as legislation
enacted after they were published, go to
Line 3d. Alternative Fuel Credit
What’s New
(Liquefied Hydrogen Only)
The credits for biodiesel or renewable diesel mixtures, and
Claimant. For the alternative fuel credit, the registered
alternative fuel and alternative fuel mixtures (except for liquefied
alternative fueler who (1) sold an alternative fuel at retail and
hydrogen) expired on December 31, 2013.
delivered it into the fuel supply tank of a motor vehicle or
Reminders
motorboat, (2) sold an alternative fuel, delivered it in bulk for
taxable use in a motor vehicle or motorboat, and received the
The refund claimed on Schedule 3 can be less than $200 if the
required statement from the buyer, (3) used an alternative fuel
claim is filed electronically. For more information on filing
(not sold at retail or in bulk as previously described) in a motor
electronically, visit the IRS e-file website at
vehicle or motorboat, or (4) sold an alternative fuel for use as a
fuel in aviation is the only person eligible to make this claim.
General Instructions
Claim requirements. The alternative fuel credit may not be
claimed for alternative fuel produced outside the United States
Coordination With Excise Tax Credit
for use as a fuel outside the United States. The United States
includes any possession of the United States. The following
Only one credit may be taken for any one gallon of alternative
requirements must be met.
fuel. If any amount is claimed (or will be claimed) for any gallon
1. You must be registered with the IRS.
of alternative fuel on Form 720, Form 720X, or Form 4136, then
a claim cannot be made on Form 8849 for that gallon of
2. The claim must be for an alternative fuel sold or used (as
alternative fuel.
described above under Claimant) during a period that is at least
1 week.
Excise Tax Liability
3. The amount of the claim must be at least $200 unless the
Persons who blend an untaxed liquid with taxable fuel to
claim is filed electronically. To meet the minimum, amounts from
produce a taxable fuel mixture outside the bulk transfer terminal
lines 2 and 3 may be combined.
system must pay the excise tax on the volume of the untaxed
4. The claim must be filed by the last day of the first quarter
liquid in the mixture.
following the earliest quarter of the claimant’s income tax year
Use Form 720 to report these taxes. You also must be
included in the claim. For example, a calendar-year claimant’s
registered with the IRS as a blender (M registrants). Line 3
claim for an alternative fuel sold or used during June and July
claimants must also have an AL registration number. See Form
must be filed by September 30.
637, Application for Registration (For Certain Excise Tax
Note. If requirements 2–4 above are not met, see Annual Claims
Activities).
under Additional Information for Schedules 1, 2, and 3 in the
How To File
Form 8849 instructions.
How to claim the credit. Any alternative fuel credit must first be
Attach Schedule 3 to Form 8849. On the envelope write “Fuel
taken on Schedule C (Form 720) to reduce your alternative fuel
Mixture Claim” and send it to the IRS at the address on page 1.
or CNG tax liability. Any excess credit may be claimed on
Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136.
See the Caution at the top of page 1.
For alternative fuel mixtures produced after December 31,
2011, the alternative fuel mixture credit can be claimed only on
Schedule C (Form 720), not on Form 4136, or on Schedule 3
(Form 8849). See instructions for Form 720 for more information.
Enter the amount claimed on line 3d, column (c), in the total
refund box at the top of the first page of the schedule.
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