Form 8849 - Schedule 1 - Nontaxable Use Of Fuels Page 3
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Schedule 1 (Form 8849) (Rev. 1-2009)
Page
What’s New
How To File
After October 3, 2008, a claim for nontaxable use of
Attach Schedule 1 to Form 8849. Mail to the IRS at the
liquefied gas derived from biomass can be made on line 6h
address under Where To File in the Form 8849 instructions.
(credit reference number 435) at $.183 per gallon.
Specific Instructions
Claims for exported gasoline blendstocks taxed at $.001
per gallon are made on line 8a. Continue to use line 1b to
Line 1. Nontaxable Use of Gasoline
make claims for exported gasoline blendstocks taxed at
$.184 per gallon.
Allowable uses. For line 1a, the gasoline must have been
used during the period of claim for type of use 2, 4, 5, 7, 11,
Reminders
12, 13, 14, or 15. Type of use 2 does not include any personal
The ultimate purchaser of aviation gasoline or kerosene used
use or use in a motorboat. See Types of Use 13 and 14 in the
in foreign trade is eligible to make a claim on line 2d or 5e
Form 8849 instructions.
for the leaking underground storage tank (LUST) tax if the
For line 1b, the gasoline must have been exported during
ultimate purchaser has not waived his or her right to make
the period of claim (Type of use 3). See Exported taxable fuel
the claim by providing the registered ultimate vendor with an
earlier.
unexpired waiver.
Line 2. Nontaxable Use of Aviation Gasoline
General Instructions
Allowable uses. For line 2b, the aviation gasoline must have
been used during the period of claim for type of use 2, 9, 10,
Purpose of Schedule
11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the
Form 8849 instructions.
An ultimate purchaser of certain fuels uses Schedule 1 to
make a claim for refund. The fuels for which a claim can be
For line 2c, the aviation gasoline must have been exported
made are listed on the form. The fuel must have been used
during the period of claim (Type of use 3). See Exported
in a nontaxable use. See Type of Use below and the
taxable fuel earlier.
instructions for lines 1 through 8 for more information.
For line 2d, the aviation gasoline must have been used
during the period of claim for type of use 9. This claim is
Claim Requirements
made in addition to the claim made on line 2b for type of
The following requirements must be met.
use 9.
1. The amount claimed on Schedule 1 must be at least
Line 3. Nontaxable Use of Undyed Diesel Fuel
$750. This amount may be met by:
a. Making a claim for fuel used during any quarter of a
Allowable uses. For line 3a, the diesel fuel must have been
claimant’s income tax year or
used during the period of claim for type of use 2, 6, 7, 8, 11,
12, 13, 14, or 15. Type of use 8 includes use as heating oil and
b. Aggregating amounts from any quarters of the claimant’s
use in a boat. Type of use 2 does not include any personal use
income tax year for which no other claim has been made.
or use in a motorboat. See Types of Use 13 and 14 in the
2. The claim must be filed during the first quarter following
Form 8849 instructions.
the last quarter included in the claim. For example, a claim
For line 3e, the diesel fuel must have been exported during
for the quarters consisting of July through September and
the period of claim (Type of use 3). See Exported taxable fuel
October through December must be filed between January 1
earlier.
and March 31.
3. Only one claim may be filed for a quarter.
Line 4. Nontaxable Use of Undyed Kerosene (Other
Note. If requirements 1–3 above are not met, see Annual
Than Kerosene Used in Aviation)
Claims under Additional Information for Schedules 1, 2, and 3
Allowable uses. For line 4a, the kerosene must have been
in the Form 8849 instructions.
used during the period of claim for type of use 2, 6, 7, 8, 11,
12, 13, 14, or 15. Type of use 8 includes use as heating oil and
Total Refund
use in a boat. Type of use 2 does not include any personal use
Add all amounts in column (d) and enter the result in the
or use in a motorboat. See Types of Use 13 and 14 in the
total refund box at the top of the schedule.
Form 8849 instructions.
Type of Use
For line 4d, the kerosene must have been exported during
the period of claim (Type of use 3). See Exported taxable fuel
The fuel must have been used for one or more of the types
earlier.
of use listed in the instructions for lines 1 through 7. The
For lines 4e and 4f, the kerosene must have been used
nontaxable uses are listed in the Type of Use Table in the
during the period of claim for type of use 2.
Form 8849 instructions.
Line 5. Kerosene Used in Aviation
Exported taxable fuel. The claim rates for exported taxable
fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers
Claimant. Claimant certifies that the right to make the claim
making a claim for exported taxable fuel must include with
has not been waived. For lines 5a and 5b, the ultimate
their records proof of exportation. Proof of exportation
purchaser of kerosene used in commercial aviation (other
includes:
than foreign trade) is eligible to make this claim.
A copy of the export bill of lading issued by the delivering
For lines 5c, 5d, and 5e, the ultimate purchaser of
carrier,
kerosene used in noncommercial aviation (except for
A certificate by the agent or representative of the export
nonexempt, noncommercial aviation and exclusive use by a
carrier showing actual exportation of the fuel,
state, political subdivision of a state, or the District of
Columbia) is eligible to make this claim. The ultimate
A certificate of lading signed by a customs officer of the
purchaser certifies that the right to make this claim has not
foreign country to which the fuel is exported, or
been waived.
A statement of the foreign consignee showing receipt of
the fuel.
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