Form 8849 - Schedule 3 - Certain Fuel Mixtures And The Alternative Fuel Credit Page 2
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Schedule 3 (Form 8849) (Rev. 1-2015)
Page
How To File
Section references are to the Internal Revenue Code, unless otherwise
noted.
Attach Schedule 3 (Form 8849) to Form 8849 only to make a one-time
Future Developments
claim for calendar year 2014. If you are not filing electronically, on the
envelope write “Fuel Mixture Claim” and send it to the IRS at the
For the latest information about developments related to Schedule 3
address at the bottom of page 1.
(Form 8849) and its instructions, such as legislation enacted after they
were published, go to
Specific Instructions
What's New
Line 1
One-time claims for calendar year 2014. The credits for biodiesel
These lines are reserved.
mixtures, renewable diesel mixtures, and alternative fuels, which expired
at the end of 2013, were retroactively reinstated for calendar year 2014.
Line 2. Biodiesel or Renewable Diesel Mixture Credit
You can make a one-time claim for credits for sales or uses of these
Claimant. The person that produced and sold or used the mixture in
fuels in calendar year 2014. For information on how to make a one-time
their trade or business is the only person eligible to make this claim. The
claim, see Notice 2015-3 available at
credit is based on the gallons of biodiesel or renewable diesel in the
n-15-03.pdf and One-time claims, below.
mixture.
Alternative fuel mixture credits for 2014. The credit for alternative fuel
The biodiesel used to produce the biodiesel mixture must meet ASTM
mixtures also expired at the end of 2013, and is restored retroactive to
D6751 and meet the Environmental Protection Agency's (EPA)
January 1, 2014. If you want to make a claim for the alternative fuel
registration requirements for fuels and fuel additives under section 211
mixture credit for 2014, including claims for the fourth quarter and
of the Clean Air Act. The renewable diesel used to produce the
liquefied hydrogen mixtures, you must file Form 720X, Amended
renewable diesel mixture must be derived from biomass, meet EPA's
Quarterly Federal Excise Tax Return. For information on how to make a
registration requirements for fuels and fuel additives under section 211
claim, see Notice 2015-3.
of the Clean Air Act, and meet ASTM D975, D396, or other equivalent
Reminder
standard approved by the IRS. Renewable diesel also includes fuel
derived from biomass that meets a Department of Defense specification
Schedule 3 (Form 8849) can be filed electronically. For more information
for military jet fuel or an ASTM specification for aviation turbine fuel. For
on filing electronically, visit the IRS e-file website at
a renewable diesel mixture used in aviation, kerosene is treated as if it is
Purpose of Form
diesel fuel.
Renewable diesel does not include any fuel derived from
▲
Use Schedule 3 (Form 8849) only to make a one-time credit claim for
!
coprocessing biomass (as defined in section 45K(c)(3)) with a
calendar year 2014 sales or uses of biodiesel mixtures, renewable diesel
feedstock that is not biomass.
mixtures, and alternative fuels.
CAUTION
General Instructions
Claim requirements. The biodiesel mixture credit may not be
claimed for biodiesel produced outside the United States for use as a
fuel outside the United States. The United States includes any
One-Time Claims
possession of the United States. The claimant has a certificate from the
You can make a one-time credit claim for your calendar year 2014 sales
producer. See Certificate below for details.
or uses of biodiesel mixtures, renewable diesel mixtures, and alternative
Certificate. The Certificate for Biodiesel and, if applicable, Statement
fuels. To submit the one-time claim for excise tax credits, you must file
of Biodiesel Reseller must be attached to the first claim filed that is
Schedule 3 (Form 8849). The one-time claim rule does not apply to
supported by the certificate or statement. For the renewable diesel
income tax credits for biodiesel mixtures, renewable diesel mixtures,
mixture credit, you must edit the certificate and, if applicable, statement
and alternative fuels. You should continue to make those claims on
to indicate that the fuel to which the certificate and statement relate is
Forms 4136 and 8864.
renewable diesel and state the renewable diesel meets the requirements
Taxpayers who filed “protective” or anticipatory claims for these
discussed earlier under Claimant. See Model Certificate O and Model
credits must refile their claims in accordance with Notice 2015-3. The
Certificate S in Pub. 510.
IRS will not process or pay protective or anticipatory claims except
Line 3. Alternative Fuel Credit
those refiled in accordance with Notice 2015-3.
You must follow the procedures below to make a one-time calendar
Claimant. For the alternative fuel credit, the registered alternative fueler
year 2014 claim on Schedule 3 (Form 8849).
who (1) sold an alternative fuel at retail and delivered it into the fuel
supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel,
• Enter amounts for 2014 biodiesel mixtures or renewable diesel
delivered it in bulk for taxable use in a motor vehicle or motorboat, and
mixtures on line 2, and alternative fuels on line 3, as appropriate.
received the required statement from the buyer, (3) used an alternative
• Submit a single form for all 2014 biodiesel mixtures, renewable diesel
fuel (not sold at retail or in bulk as previously described) in a motor
mixtures, and alternative fuels credit claims; the IRS will not process
vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in
multiple submissions from a claimant.
aviation is the only person eligible to make this claim.
• You must file your one-time 2014 biodiesel mixture, renewable diesel
Claim requirements. The alternative fuel credit may not be claimed
mixture, and alternative fuel claims by August 8, 2015. The IRS will not
for alternative fuel produced outside the United States for use as a fuel
process claims received after that date.
outside the United States. The United States includes any possession of
the United States. You must be registered with the IRS.
Coordination With Excise Tax Credit
Carbon capture requirement. A credit for Fisher-Tropsch process
Only one credit may be taken for any one gallon of alternative fuel. If any
liquid fuel from coal (including peat) can be claimed only if the fuel is
amount is claimed (or will be claimed) for any gallon of biodiesel mixture,
derived from coal produced at a gasification facility which separates and
renewable diesel mixture, or alternative fuel on Form 720, Form 720X,
sequesters at least 75% of the facility's total carbon dioxide emissions.
Form 8864, or Form 4136, then a claim cannot be made on Form 8849
for that gallon of biodiesel mixture, renewable diesel mixture, or
Amount of Refund
alternative fuel.
Multiply the number of gallons or gasoline gallon equivalents by the rate
Excise Tax Liability
and enter the result in the boxes for lines 2 and 3, column (c).
Persons who blend an untaxed liquid with taxable fuel to produce a
Total Refund
taxable fuel mixture outside the bulk transfer terminal system must pay
Add all amounts in column (c) and enter the result in the total refund box
the excise tax on the volume of the untaxed liquid in the mixture.
at the top of the first page of the schedule. See Claim requirements for
Use Form 720 to report these taxes. You also must be registered with
each type of claim.
the IRS as a blender (M registrants). Line 3 claimants must also have an
AL registration number. See Form 637, Application for Registration (For
Certain Excise Tax Activities).
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