Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury (Page 8 of 11) in pdf

Schedule 3 (Form 8849) (Rev. 10-2006)

Page

Excise Tax Liability

1. The claim must be for a biodiesel or renewable

diesel mixture sold or used during a period that is at

Persons who blend an untaxed liquid with taxable fuel

least 1 week.

to produce a taxable fuel mixture outside the bulk

2. For the biodiesel mixture credit, the claimant has

transfer terminal system must pay the excise tax on

a certificate from the producer. See Certificate below

the volume of the untaxed liquid in the mixture.

for details.

See Form 720 to report these taxes. You also must

3. The amount of the claim must be at least $200.

be registered with the IRS as a blender (M registrants).

To meet the minimum, amounts from lines 1, 2, and 3

Line 3 claimants must also have an AM registration

may be combined.

number. See Form 637, Application for Registration

(For Certain Excise Tax Activities).

4. The claim must be filed by the last day of the first

quarter following the earliest quarter of the claimant’s

Total Refund

income tax year included in the claim. For example, a

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

calendar-year claimant’s claim for a biodiesel mixture

the total refund box at the top of the schedule. See

sold or used during June and July must be filed by

Claim requirements for each type of claim.

September 30.

Amount of Refund

Note. If requirements 1-4 above are not met, see

Multiply the number of gallons or gasoline gallon

Annual Claims in the Form 8849 instructions.

equivalents (CNG only) by the rate and enter the result

Certificate. The Certificate for Biodiesel and, if

in the boxes for column (c).

applicable, Statement of Biodiesel Reseller, must be

attached to the first claim filed that is supported by the

How To File

certificate or statement. See Model Certificate O and

Attach Schedule 3 to Form 8849. On the envelope write

Model Certificate S in Pub. 510. If the certificate and

“Fuel Mixture Claim” and mail to the IRS at the address

statement are not attached to Schedule 3 because

under Where To File in the Form 8849 instructions.

they are attached to a previously-filed claim on

Schedule C (Form 720) for the biodiesel, attach a

Line 1. Alcohol Fuel Mixture Credit

separate sheet with the following information.

Claimant. The person that produced and sold or used

the mixture in their trade or business is the only person

1. Certificate identification number.

eligible to make this claim. The credit is based on the

2. Total gallons of biodiesel on certificate.

gallons of alcohol in the mixture.

3. Total gallons claimed on Schedule C (Form 720),

Claim requirements. The following requirements must

line 13.

be met.

How to claim the credit. Any biodiesel or renewable

1. The claim must be for an alcohol fuel mixture sold

diesel mixture credit must first be taken on Schedule C

or used during a period that is at least 1 week.

to reduce your taxable fuel liability reported on Form

2. The amount of the claim must be at least $200.

720. Any excess credit may be taken on Schedule C

To meet the minimum, amounts from lines 1, 2, and 3

(Form 720), Form 8849, Form 4136, or Form 8864. See

may be combined.

Notice 2005-4 and Notice 2005-62 for more

information.

3. The claim must be filed by the last day of the first

quarter following the earliest quarter of the claimant’s

Line 3. Alternative Fuel Mixture Credit

income tax year included in the claim. For example, a

Claimant. The person that produced and sold or used

calendar-year claimant’s claim for an alcohol fuel

the mixture in their trade or business is the only person

mixture sold or used during June and July must be

eligible to make this claim. The credit is based on the

filed by September 30.

gallons of alternative fuel in the mixture.

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

Claim requirements. The following requirements must

Annual Claims in the Form 8849 instructions.

be met.

How to claim the credit. Any alcohol fuel mixture

1. You must be registered by the IRS.

credit must first be taken on Schedule C to reduce

2. The claim must be for an alternative fuel mixture

your taxable fuel liability reported on Form 720. Any

sold or used (as described above under Claimant)

excess credit may be taken on Schedule C (Form 720),

during a period that is at least 1 week.

Form 8849, Form 4136, or Form 6478. See Notice

2005-4 and Notice 2005-62 for more information.

3. The amount of the claim must be at least $200.

To meet the minimum, amounts from lines 1, 2, and 3

Line 2. Biodiesel or Renewable Diesel

may be combined.

Mixture Credit

4. The claim must be filed by the last day of the first

Claimant. The person that produced and sold or used

quarter following the earliest quarter of the claimant’s

the mixture in their trade or business is the only person

income tax year included in the claim. For example, a

eligible to make this claim. The credit is based on the

calendar-year claimant’s claim for an alternative fuel

gallons of biodiesel or renewable diesel in the mixture.

mixture sold or used during June and July must be

Claim requirements. The following requirements must

filed by September 30.

be met.

Note. If requirements 2-4 above are not met, see

Annual Claims in the Form 8849 instructions.

Instructions For Form 8849 - Claim For Refund Excise Taxes - Department Of Treasury Page 8

Related Articles

Related forms

Related Categories