IRS Form 8849 refund claims

tax 8849

Schedule 1 Claims - Non Taxable Use of Fuels :

IRS Tax Form 8849 Schedule 1 is used to report a claim on non taxable use of fuel. 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.

  • Sales by Registered Ultimate Vendors of Undyed Diesel Fuel
  • Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
  • Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation
  • Sales by Registered Ultimate Vendors of Gasoline
  • Sales by Registered Ultimate Vendors of Aviation Gasoline
  • Government Unit Information
  • Nonprofit Educational Organization and Government Unit Information

When you use Schedule 2 certain Claim Requirements must be met. They are;

  • 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.
  • 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.
  • Only one claim may be filed for a quarter.
    Note. If requirements 1–3 above are not met, see Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions.
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