Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 5
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Schedule 1 (Form 8849) (Rev. 2-2007)
Page
claim if the ultimate vendor did not include the tax in the
Line number
Credit rate
price of the kerosene and has not collected the tax from the
7a
$.109
ultimate purchaser, has repaid the tax to the ultimate
7b
.110
purchaser, or has the written consent of the ultimate
purchaser waiving the right to make this claim.
7c
.109*
Allowable uses. For lines 5a and 5b, if the claimant buys
7d
.110
kerosene partly for use in commercial aviation and partly for
7e
.17
use in noncommercial aviation, see the rules in Notice
7f
.17
2005-80, section 3(e)(3).
7g
.169
For lines 5c and 5d, the kerosene must have been used
*This is the credit rate per gasoline gallon equivalent (126.67 cubic feet of CNG).
during the period of claim for type of use 1, 9, 10, 11, 13, 15,
or 16.
Line 8. Nontaxable Use of a Diesel-Water Fuel
Emulsion
Line 6. Nontaxable Use of Liquefied Petroleum Gas
(LPG) (before October 1, 2006)
Allowable uses. For line 8a, the diesel-water fuel emulsion
must have been used during the period of claim for type of
Allowable uses. For line 6c, the taxed LPG (such as propane
use 1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 8b, the
or butane) must have been used during the period of claim
diesel-water fuel emulsion must have been exported during
for type of use 1, 2, 4, 13, 14, or 15.
the period of claim (Type of use 3). See Exported taxable fuel
on page 3.
Line 7. Nontaxable Use of Alternative Fuel (after
September 30, 2006)
Type of use 5. Write “Bus” in the space to the left of column
(a). Enter the correct credit rate in column (b). The credit rate
Allowable uses. The taxed alternative fuel must have been
for type of use 5 is $.124 per gallon.
used after September 30, 2006, for type of use 1, 2, 4, 5, 6,
Line 9. Exported Dyed Fuel
7, 11, 13, 14, or 15.
Type of use 5. Write “Bus” in the space to the left of column
A claim may be made for dyed diesel fuel or dyed kerosene
(a). Enter the correct credit rate in column (b). The credit
exported in a trade or business during the period of claim.
rates for type of use 5 are listed below.
See Exported taxable fuel on page 3.
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