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 Registration Number has to be active and not been revoked or suspended.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


You may also call our Help Line at 1-866-245-3918 with your excise tax questions.