If you are a business owner, you may be required to file Form 8849 Schedule 1. This form is used to report and claim tax credits for certain types of qualifying fuel and vehicle purchases and uses. You must file this form if you claimed any of the following credits on your federal income tax return: the alternative motor vehicle credit, the plug-in electric vehicle credit, the purchase credit for hybrids, or the credit for qualified fuel cell vehicles. In order to complete this form accurately, it is important to understand its requirements and restrictions. For help understanding Form 8849 Schedule 1, contact a professional accountant or tax specialist.
| Question | Answer |
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| Form Name | Form 8849 Schedule 1 |
| Form Length | 4 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min |
| Other names | f8849s1 2848 form |
Schedule 1 |
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NONTAXABLE USE OF FUELS |
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(Form 8849) |
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(Rev. January 2009) |
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▶ Attach to Form 8849. |
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OMB No. |
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Department of the Treasury |
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▶ See instructions. |
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Internal Revenue Service |
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Name as shown on Form 8849 |
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EIN or SSN |
Total refund (see instructions) |
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$ |
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Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For claims on lines 1a and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims on lines 1a and 2b (types of use 13 and 14), claimant certifies that a certificate has not been provided to the credit card issuer.
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Period of claim: Enter month, day, and year |
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To ▶ |
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in MMDDYYYY format. |
From |
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1 Nontaxable Use of Gasoline |
(a) Type |
(b) Rate |
(c) Gallons |
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(d) Amount of refund |
(e) |
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of use |
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Multiply col. (b) by col. (c) |
CRN |
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a Gasoline (see Caution above line 1) |
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$ |
.183 |
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$ |
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362 |
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b Exported |
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.184 |
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411 |
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2Nontaxable Use of Aviation Gasoline
aUse in commercial aviation
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(other than foreign trade) |
$ .15 |
$ |
b |
Other nontaxable use (see Caution above line 1) |
.193 |
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c Exported |
.194 |
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d LUST tax on aviation fuels used in foreign trade |
.001 |
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3Nontaxable Use of Undyed Diesel Fuel
354
324
412
433
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Claimant certifies that the diesel fuel did not contain visible evidence of dye. |
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Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation |
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and check here |
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(a) Type |
(b) Rate |
(c) Gallons |
(d) Amount of refund |
(e) |
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of use |
Multiply col. (b) by col. (c) |
CRN |
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a Nontaxable use |
$ .243 |
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360 |
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$ |
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b Use on a farm for farming purposes |
.243 |
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c Use in trains |
.243 |
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353 |
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dUse in certain intercity and local buses
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(see Caution above line 1) |
.17 |
350 |
e Exported |
.244 |
413 |
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4Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation
and check here |
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Caution. Claims cannot be made on line 4 for kerosene sales from a blocked pump. Only registered ultimate vendors may make those claims using Schedule 2.
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(a) Type |
(b) Rate |
(c) Gallons |
(d) Amount of refund |
(e) |
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of use |
Multiply col. (b) by col. (c) |
CRN |
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a Nontaxable use taxed at $.244 |
$ .243 |
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346 |
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$ |
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b Use on a farm for farming purposes |
.243 |
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cUse in certain intercity and local buses
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(see Caution above line 1) |
.17 |
347 |
d Exported |
.244 |
414 |
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e Nontaxable use taxed at $.044 |
.043 |
377 |
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f Nontaxable use taxed at $.219 |
.218 |
369 |
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5Kerosene Used in Aviation (see Caution above line 1)
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(a) Type |
(b) Rate |
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(c) Gallons |
(d) Amount of refund |
(e) |
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Multiply col. (b) by col. (c) |
CRN |
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of use |
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a Kerosene used in commercial aviation |
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(other than foreign trade) taxed at $.244 |
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.200 |
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$ |
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417 |
b Kerosene used in commercial aviation |
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(other than foreign trade) taxed at $.219 |
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.175 |
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355 |
c Nontaxable use (other than use by state or |
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local government) taxed at $.244 |
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.243 |
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346 |
d Nontaxable use (other than by state or local |
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government) taxed at $.219 |
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.218 |
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369 |
e LUST tax on aviation fuels used in foreign trade |
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.001 |
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433 |
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For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. |
Cat. No. 27449T |
Schedule 1 (Form 8849) (Rev. |
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Schedule 1 (Form 8849) (Rev. |
Page 2 |
6Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate.
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(a) Type |
(b) Rate |
(c) Gallons or gasoline |
(d) Amount of refund |
(e) |
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of use |
gallon equivalents (GGE) |
Multiply col. (b) by col. (c) |
CRN |
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a Liquefied petroleum gas (LPG) |
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$ .183 |
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$ |
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419 |
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b “P Series” fuels |
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.183 |
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420 |
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c Compressed natural gas (CNG) (GGE=126.67 cu. ft.) |
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.183 |
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421 |
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d Liquefied hydrogen |
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.183 |
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422 |
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e Any liquid fuel derived from coal (including peat) |
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through the |
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.243 |
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423 |
f Liquid fuel derived from biomass |
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.243 |
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424 |
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g Liquefied natural gas (LNG) |
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.243 |
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425 |
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h Liquefied gas derived from biomass |
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.183 |
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435 |
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7Nontaxable Use of a
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate.
aNontaxable use b Exported
(a) Type |
(b) Rate |
(c) Gallons |
(d) Amount of refund |
(e) |
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of use |
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Multiply col. (b) by col. (c) |
CRN |
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$ .197 |
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$ |
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309 |
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.198 |
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306 |
8Exported Dyed Fuels and Gasoline Blendstocks
(a) Type |
(b) Rate |
(c) Gallons |
(d) Amount of refund |
(e) |
of use |
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Multiply col. (b) by col. (c) |
CRN |
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a Exported dyed diesel fuel and exported |
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gasoline blendstocks taxed at $.001 |
$ .001 |
$ |
415 |
b Exported dyed kerosene |
.001 |
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416 |
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Schedule 1 (Form 8849) (Rev.
Schedule 1 (Form 8849) (Rev. |
Page 3 |
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What’s New
●After October 3, 2008, a claim for nontaxable use of liquefied gas derived from biomass can be made on line 6h (credit reference number 435) at $.183 per gallon.
●Claims for exported gasoline blendstocks taxed at $.001 per gallon are made on line 8a. Continue to use line 1b to make claims for exported gasoline blendstocks taxed at $.184 per gallon.
Reminders
The ultimate purchaser of aviation gasoline or kerosene used in foreign trade is eligible to make a claim on line 2d or 5e for the leaking underground storage tank (LUST) tax if the ultimate purchaser has not waived his or her right to make the claim by providing the registered ultimate vendor with an unexpired waiver.
General Instructions
Purpose of Schedule
An ultimate purchaser of certain fuels uses Schedule 1 to 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 in a nontaxable use. See Type of Use below and the instructions for lines 1 through 8 for more information.
Claim Requirements
The following requirements must be met.
1.The amount claimed on Schedule 1 must be at least $750. This amount may be met by:
a. Making a claim for fuel used during any quarter of a claimant’s income tax year or
b. Aggregating amounts from any quarters of the claimant’s income tax year for which no other claim has been made.
2.The claim must be filed during the first quarter following the last quarter included in the claim. For example, a claim for the quarters consisting of July through September and October through December must be filed between January 1 and March 31.
3.Only one claim may be filed for a quarter.
Note. If requirements
Total Refund
Add all amounts in column (d) and enter the result in the total refund box at the top of the schedule.
Type of Use
The fuel must have been used for one or more of the types of use listed in the instructions for lines 1 through 7. The nontaxable uses are listed in the Type of Use Table in the Form 8849 instructions.
Exported taxable fuel. The claim rates for exported taxable fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Proof of exportation includes:
●A copy of the export bill of lading issued by the delivering carrier,
●A certificate by the agent or representative of the export carrier showing actual exportation of the fuel,
●A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or
●A statement of the foreign consignee showing receipt of the fuel.
How To File
Attach Schedule 1 to Form 8849. Mail to the IRS at the address under Where To File in the Form 8849 instructions.
Specific Instructions
Line 1. Nontaxable Use of Gasoline
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, 12, 13, 14, or 15. Type of use 2 does not include any personal use or use in a motorboat. See Types of Use 13 and 14 in the Form 8849 instructions.
For line 1b, the gasoline must have been exported during the period of claim (Type of use 3). See Exported taxable fuel earlier.
Line 2. Nontaxable Use of Aviation Gasoline
Allowable uses. For line 2b, the aviation gasoline must have been used during the period of claim for type of use 2, 9, 10, 11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the Form 8849 instructions.
For line 2c, the aviation gasoline must have been exported during the period of claim (Type of use 3). See Exported taxable fuel earlier.
For line 2d, the aviation gasoline must have been used during the period of claim for type of use 9. This claim is made in addition to the claim made on line 2b for type of use 9.
Line 3. Nontaxable Use of Undyed Diesel Fuel
Allowable uses. For line 3a, the diesel fuel must have been 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 use in a boat. Type of use 2 does not include any personal use or use in a motorboat. See Types of Use 13 and 14 in the Form 8849 instructions.
For line 3e, the diesel fuel must have been exported during the period of claim (Type of use 3). See Exported taxable fuel earlier.
Line 4. Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Allowable uses. For line 4a, the kerosene must have been 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 use in a boat. Type of use 2 does not include any personal use or use in a motorboat. See Types of Use 13 and 14 in the Form 8849 instructions.
For line 4d, the kerosene must have been exported during the period of claim (Type of use 3). See Exported taxable fuel earlier.
For lines 4e and 4f, the kerosene must have been used during the period of claim for type of use 2.
Line 5. Kerosene Used in Aviation
Claimant. Claimant certifies that the right to make the claim has not been waived. For lines 5a and 5b, the ultimate purchaser of kerosene used in commercial aviation (other than foreign trade) is eligible to make this claim.
For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene used in noncommercial aviation (except for nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make this claim. The ultimate purchaser certifies that the right to make this claim has not been waived.
Schedule 1 (Form 8849) (Rev. |
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Allowable uses. For lines 5a and 5b, if the claimant buys kerosene partly for use in commercial aviation and partly for use in noncommercial aviation, see the rules in Notice
For lines 5c and 5d, the kerosene must have been used during the period of claim for type of use 1, 9, 10, 11, 13, 15, or 16.
For line 5e, the kerosene must have been used during the period of claim for type of use 9. This claim is made in addition to the claim made on lines 5c and 5d for type of use 9.
Line 6. Nontaxable Use of Alternative Fuel
Allowable uses. The taxed alternative fuel must have been used during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11, 13, 14, or 15.
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 rates for type of use 5 are listed below.
Line number |
Credit rate |
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6a |
$.109 |
6b |
.110 |
6c |
.109* |
6d |
.110 |
6e |
.17 |
6f |
.17 |
6g |
.169 |
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6h |
.110 |
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*This is the credit rate per gasoline gallon equivalent (126.67 cubic feet of CNG).
Line 7. Nontaxable Use of a
Allowable uses. For line 7a, the
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 for type of use 5 is $.124 per gallon.
Line 8. Exported Dyed Fuels and Gasoline Blendstocks
A claim may be made for dyed diesel fuel or dyed kerosene exported in a trade or business during the period of claim. Claims for exported gasoline blendstocks taxed at $.001 per gallon are made on line 8a. See Exported taxable fuel on page 3.
Claims for exported gasoline blendstocks taxed at $.184 per gallon are made on line 1b.
CAUTION