Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury (Page 4 of 11) in pdf

Schedule 1 (Form 8849) (Rev. 2-2007)

Page

Instructions

A copy of the export bill of lading issued by the delivering

carrier,

What’s New

A certificate by the agent or representative of the export

Claims by the ultimate purchaser for nontaxable use of

carrier showing actual exportation of the fuel,

kerosene used in noncommercial aviation can be made on

A certificate of lading signed by a customs officer of the

lines 5c and 5d. The purchaser must use the kerosene for an

foreign country to which the fuel is exported, or

exempt aviation purpose (other than nonexempt use in

A statement of the foreign consignee showing receipt of

noncommercial aviation and exclusive use by a state,

the fuel.

political subdivision of a state, or the District of Columbia)

and not waive the right to the claim to the registered ultimate

How To File

vendor.

Attach Schedule 1 to Form 8849. Mail to the IRS at the

After September 30, 2006, liquefied petroleum gas (LPG) is

address under Where To File in the Form 8849 instructions.

considered an alternative fuel. Claims for nontaxable use of

Line 1. Nontaxable Use of Gasoline

LPG before October 1, 2006, are made on line 6. If the

nontaxable use occurs after September 30, 2006, the claim

Allowable uses. For line 1a, the gasoline must have been

must be made on line 7a.

used during the period of claim for type of use 2, 4, 5, 7, 11,

12, 13, 14, or 15. Type of use 2 does not include any personal

After December 31, 2006, qualified blood collector

use or use in a motorboat. See Type of use 13 and 14 in the

organizations are exempt users of fuel taxed under section

Form 8849 instructions.

4081. Type of use 11, Exclusive use by a qualified blood

collector organization, has been added to the Type of Use

For line 1b, the gasoline must have been exported during

Table in the Form 8849 instructions. Two conditons must be

the period of claim (Type of use 3). See Exported taxable fuel

met to apply for the credit.

earlier.

1. The fuel is used for the organization’s exclusive use in

Line 2. Nontaxable Use of Aviation Gasoline

the collection, storage, or transportation of blood.

Allowable uses. For line 2b, the aviation gasoline must have

2. The organization is registered by the IRS. To apply for

been used during the period of claim for type of use 9, 10,

registration, see Form 637, Application for Registration (For

11, 13, 14, 15, or 16. See Type of use 13 and 14 in the Form

Certain Excise Tax Activities).

8849 instructions.

Purpose of Schedule

For line 2c, the aviation gasoline must have been exported

during the period of claim (Type of use 3). See Exported

An ultimate purchaser of certain fuels uses Schedule 1 to

taxable fuel earlier.

make a claim for refund. The fuels for which a claim can be

made are listed on the form. The fuel must have been used

Line 3. Nontaxable Use of Undyed Diesel Fuel

in a nontaxable use. See Type of Use below and the

Allowable uses. For line 3a, the diesel fuel must have been

instructions for lines 1 through 9 for more information.

used during the period of claim for type of use 2, 5, 6, 7, 8, 11,

Claim Requirements

12, 13, 14, or 15. Type of use 8 includes use as heating oil and

use in a boat. Type of use 2 does not include any personal use

The following requirements must be met.

or use in a motorboat. See Type of use 13 and 14 in the Form

8849 instructions.

1. The amount claimed on Schedule 1 must be at least

$750. This amount may be met by:

For line 3f, the diesel fuel must have been exported during

a. Making a claim for fuel used during any quarter of a

the period of claim (Type of use 3). See Exported taxable fuel

claimant’s income tax year or

earlier.

Line 4. Nontaxable Use of Undyed Kerosene (Other

b. Aggregating amounts from any quarters of the claimant’s

income tax year for which no other claim has been made.

Than Kerosene Used in Aviation)

2. The claim must be filed during the first quarter following

Allowable uses. For line 4a, the kerosene must have been

the last quarter included in the claim. For example, a claim

used during the period of claim for type of use 2, 6, 7, 8, 11,

for the quarters consisting of July through September and

12, 13, 14, 15, or 16. Type of use 8 includes use as heating oil

October through December must be filed between January 1

and use in a boat. Type of use 2 does not include any

and March 31.

personal use or use in a motorboat. See Type of use 13 and

14 in the Form 8849 instructions.

3. Only one claim may be filed for a quarter.

For line 4d, the kerosene must have been exported during

Note. If requirements 1–3 above are not met, see Annual

the period of claim (Type of use 3). See Exported taxable fuel

Claims in the Form 8849 instructions.

earlier.

Total Refund

Line 5. Kerosene Used in Aviation

Add all amounts in column (d) and enter the result in the

total refund box at the top of the schedule.

Claimant. Claimant certifies that the right to make the claim

Type of Use

has not been waived. For lines 5a and 5b, the ultimate

purchaser of kerosene used in commercial aviation (other

The fuel must have been used for one or more of the types

than foreign trade) is eligible to make this claim.

of use listed in the instructions for lines 1 through 8. The

For lines 5c and 5d, the ultimate purchaser of kerosene

nontaxable uses are listed in the Type of Use Table in the

used in noncommercial aviation (except for nonexempt

Form 8849 instructions.

noncommercial aviation and exclusive use by a state,

Exported taxable fuel. The claim rates for exported taxable

political subdivision of a state, or the District of Columbia) is

fuel are listed on lines 1b, 2c, 3f, 4d, 9a, and 9b. Taxpayers

eligible to make this claim. For sales after December 19,

making a claim for exported taxable fuel must include with

2006, the ultimate purchaser certifies that the right to make

their records proof of exportation. Proof of exportation

this claim has not been waived. For sales before December

includes:

20, 2006, the ultimate purchaser is not eligible to make this

Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 4

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