IRS Form 8849 refund claims

tax 8849

Schedule 2 Claims - Sales by Registered Ultimate Vendors

IRs Tax Form 8849 Schedule 2 is used to make a claim for refund when a registered ultimate vendor sell undyed diesel fuel, undyed kerosene, kerosene for use in aviation, gasoline, or aviation gasoline.

  • Nontaxable Use of Gasoline
  • Nontaxable Use of Aviation Gasoline
  • Nontaxable Use of Undyed Diesel Fuel
  • Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
  • Kerosene Used in Aviation
  • Nontaxable Use of Alternative Fuel
  • Nontaxable Use of a Diesel-Water Fuel Emulsion
  • Exported Dyed Fuels and Gasoline Blendstocks

When you use Schedule 1 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.
Registration Number

A registration number is must to do a Schedule 2 claim. Registration Number will be sent to you by the IRS. Registration Number has to be active and not been revoked or suspended. Without a registration number it is not possible to make a Schedule 2 claim. Use Form 637, Application for Registration (For Certain Excise Tax Activities), to apply for one.
UV - Ultimate vendor that sells undyed diesel fuel, undyed kerosene, gasoline or aviation gasoline;
UB - Ultimate vendor that sells undyed diesel fuel or undyed kerosene for use in certain intercity and local buses;
UP- Ultimate vendor that sells kerosene sold from a blocked pump;
UA- Ultimate vendor that sells kerosene for use in aviation;
Required Certificate or Waiver
The required certificates or waivers are listed in the line instructions and are available in Pub. 510. Click here to download the Pub 510

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