Form 8849 Schedule 2 8849 Schedule 2 Sales by Registered Ultimate Vendors

Schedule 2 (Form 8849), Sales by Registered Ultimate Vendors
(Rev. October 2006)
Purpose: This is the first circulated draft of Schedule 2 (Form 8849) for your review and
comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The December 2005 Schedule 2 (Form 8849) is available at:
http://www.irs.gov/pub/irs-pdf/f8849s2.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by August 11, 2006.
Michael Ecker
Tax Law Specialist
SE:W:CAR:MP:T:T:SB
NCFB C7-265 (Temporary Location)
Phone: 202-283-0196
VMS: 202-622-3144
Fax: 202-283-7008
Email: Michael.D.Ecker@irs.gov

Major Changes
These changes are based on the Energy Tax Incentives Act of 2005 and the
Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy
for Users or "SAFETEA-LU."
•

We changed the credit reference number (CRN) for line 2c, undyed kerosene used
in certain intercity and local buses, to 347.
• We updated line 3, Sales by Registered Ultimate Vendors of Kerosene for Use
in Aviation, to reflect a change in credit reference numbers (CRNs). Change
made per IRC 4081(a)(2) and Notice 2005-80.
Line 3a Use in commercial aviation (other than foreign trade) taxed at $.219
(Rate = .175 & CRN 355)
Line 3b Use in commercial aviation (other than foreign trade) taxed at
$.244 (Rate = .200 & CRN 417)
Line 3c Nonexempt use in noncommercial aviation (Rate = .025 & CRN 418)
Line 3d Other nontaxable uses taxed at $.244 (Rate = .243 & CRN 346)
Line 3e Other nontaxable uses taxed at $.219 (Rate = .218 & CRN 369)
• Under Required Certificate or Waiver, we replaced the Notice 2005-4 and
2005-80 references with a reference to Publication 510.

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Date

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 2 (FORM 8849), PAGE 1 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 884mm (34") 3 279mm (11"), FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

(Rev. October 2006)
Department of the Treasury
Internal Revenue Service

Date

Revised proofs
requested

Sales by Registered Ultimate Vendors
©

Signature

O.K. to print

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 2
(Form 8849)

Action

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OMB No. 1545-1420

Attach to Form 8849. Do not file with any other schedule.

Name as shown on Form 8849

EIN

Total refund (see instructions)

$

Period of claim: Enter month, day, and year
in MMDDYYYY format.
Claimant’s registration no.

1

©

UV

©

UB

©

UP

©

UA

From

©

To

©

Complete for lines 1a, 2a, 4a, 4b, 5a, and 5b. Also
complete for lines 3d and 3e, type of use 14. Note: UV
claimant must complete line 6 or 7 on page 3.
Complete for lines 1b and 2c.
Complete for line 2b.

Complete for line 3. See UV for lines 3d and 3e, type of
use 14.

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Claimant sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent
of the buyer to make the claim. For line 1a, claimant has obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. For line 1b, the registered ultimate vendor is eligible to make
this claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an
unexpired waiver and has no reason to believe any of the information in the waiver is false. See the instructions for
additional information to be submitted.
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and
©
check here
(a) Rate
(b) Gallons
(c) Amount of refund
(d)
Multiply col. (a) by col. (b)

a Use by a state or local government

$

b Use in certain intercity and local buses
2

.243

$

CRN

360

.17

350

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
Claimant sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent
of the buyer to make the claim. For line 2a, claimant has obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. For line 2b, claimant has a statement, if required, that
contains: the date of sale, name and address of the buyer, and the number of gallons of kerosene sold to the buyer.
For line 2c, the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to make the
claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any of the
information in the waiver is false. See the instructions for additional information to be submitted.
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 an explanation and
©
check here
(a) Rate
(b) Gallons
(c) Amount of refund
(d)
Multiply col. (a) by col. (b)

a Use by a state or local government

$

.243

CRN

$
346

b Sales from a blocked pump

.243

c Use in certain intercity and local buses

.17

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.

347
350
Cat. No. 27450U

Schedule 2 (Form 8849) (Rev. 10-2006)

Caution. Claims cannot be made on line 2a for kerosene purchased by a state or local government for its exclusive
use with a credit card issued to the state or local government by a credit card issuer.
Caution. Claims cannot be made on line 1a for diesel fuel purchased by a state or local government for its exclusive
use with a credit card issued to the state or local government by a credit card issuer.

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE 2 FORM 8849), PAGE 2 of 6
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 406mm (16") 3 279mm (11") folded to 203mm (8") 3 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 2 (Form 8849) (Rev. 10-2006)

Page

Name as shown on Form 8849

3

2

EIN

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Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the
buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. For lines
3a and 3b, the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to make the
claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any of the
information in the waiver is false. For lines 3c, 3d, and 3e, claimant has obtained the required certificate from the buyer
and has no reason to believe any of the information in the certificate is false. See the instructions for additional information
to be submitted.
Type of
use

(a)
Rate

(c)
Amount of refund
Multiply col. (a)
by col. (b)

(b)
Gallons

(d)
CRN

a Use in commercial aviation (other than foreign trade)
taxed at $.219

$

b Use in commercial aviation (other than foreign trade)
taxed at $.244

.200
.025

c Nonexempt use in noncommercial aviation
d Other nontaxable uses taxed at $.244
e Other nontaxable uses taxed at $.219
4 Sales by Registered Ultimate Vendors of Gasoline

355

$

.175

.243
.218

417
418

346
369

Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired
certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for
additional information to be submitted.
Caution. Claims cannot be made on line 4a or 4b for gasoline purchased by a state or local government or a nonprofit
educational organization for its exclusive use with a credit card issued to the state or local government or nonprofit
educational organization by the credit card issuer.
(a) Rate

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

a Use by a nonprofit educational organization

$ .183

(d)
CRN

$

362

b Use by a state or local government
.183
5 Sales by Registered Ultimate Vendors of Aviation Gasoline
Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer,
repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an
unexpired certificate from the buyer and has no reason to believe any information in the certificate is false. See the
instructions for additional information to be submitted.
Caution. Claims cannot be made on line 5a or 5b for aviation gasoline purchased by a state or local government or a
nonprofit educational organization for its exclusive use with a credit card issued to the state or local government or
nonprofit educational organization by the credit card issuer.
(a) Rate

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

a Use by a nonprofit educational organization
b Use by a state or local government

$ .193

$

(d)
CRN

324

.193
Schedule 2 (Form 8849) (Rev. 10-2006)

2
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 2 (FORM 8849), PAGE 3 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 884mm (34") 3 279mm (11"), FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 2 (Form 8849) (Rev. 10-2006)

Page

Name as shown on Form 8849

6

Government Unit Information

3

EIN

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Complete if making a claim on lines 1a or 2a; or lines 3d and 3e for type of use 14. Enter the information below for
each governmental unit to whom the fuel was sold. If more space is needed, attach additional sheets.
Taxpayer Identification No.

7

Name

Gallons

Nonprofit Educational Organization and Government Unit Information
Complete if making a claim on lines 4a, 4b, 5a, or 5b. Enter the information below for each nonprofit educational organization
or governmental unit to whom the gasoline or aviation gasoline was sold. If more space is needed, attach additional sheets.

Taxpayer Identification No.

Name

Gallons

Schedule 2 (Form 8849) (Rev. 10-2006)

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE 2 (FORM 8849), PAGE 4 of 6
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Reminder: Registered ultimate vendors cannot make claims for certain uses of taxable fuel if the ultimate purchaser purchased the
fuel with a credit card issued to the ultimate purchaser by the credit card issuer. See the Cautions above lines 1a, 2a, 4a, and 5a.
Schedule 2 (Form 8849) (Rev. 10-2006)

Instructions
Purpose of Schedule

Page

4

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2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1, 2, and 3 may be
combined.

A registered ultimate vendor of undyed diesel fuel, undyed
kerosene, kerosene sold for use in aviation, gasoline, or
aviation gasoline uses Schedule 2 to make a claim for
refund.

3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for diesel fuel sold during September and
October must be filed by December 31.

See Registration Number below if you do not have a valid
registration number.

Note. If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.

Total Refund

Information to be submitted. Complete Line 6, Government
Unit Information, for each governmental unit to whom the
diesel fuel was sold and the number of gallons sold to each.
If more space is needed, attach additional sheets.

Add all amounts in column (c) and enter the result in the
total refund box at the top of the schedule.

Registration Number

You must enter your registration number. You are registered
if you received a letter of registration with a registration
number from the IRS that has not been revoked or
suspended. See the list below. If you do not have a
registration number, you cannot make this claim. Use Form
637, Application for Registration (For Certain Excise Tax
Activities), to apply for one.
● UV Ultimate vendor of undyed diesel fuel, undyed
kerosene, gasoline or aviation gasoline; lines 1a, 2a, 4a, 4b,
5a, and 5b; and lines 3d and 3e, type of use 14.

● UB Ultimate vendor of undyed diesel fuel or undyed
kerosene for use in certain intercity and local buses; lines 1b
and 2c.
● UP Ultimate vendor of kerosene sold from a blocked
pump; line 2b.
● UA Ultimate vendor of kerosene for use in aviation; lines
3a, 3b, 3c, 3d, and 3e. See UV above for lines 3d and 3e,
type of use 14.

Required Certificate or Waiver
The required certificates or waivers are listed in the line
instructions and are available in Pub. 510.

Line 1b. Sales by Registered Ultimate Vendors of
Undyed Diesel Fuel for Use in Certain Intercity and
Local Buses
Claimant. The registered ultimate vendor of the diesel fuel is
eligible to make a claim on line 1b only if the buyer waives
his or her right to make the claim by providing the registered
ultimate vendor with an unexpired waiver. See Model Waiver
N in Pub. 510. Only one claim may be filed with respect to
any gallon of diesel fuel.
Claim requirements. The following requirements must be
met.
1. The claim must be for diesel fuel sold during a period
that is at least 1 week.
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1, 2, and 3 may be
combined.
3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for diesel fuel sold during September and
October must be filed by December 31.
Note. If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.

How To File
Attach Schedule 2 to Form 8849. On the envelope write
“Registered Ultimate Vendor Claim” and mail to the IRS at
the address under Where To File in the Form 8849
instructions.

Line 1a. Sales by Registered Ultimate Vendors of
Undyed Diesel Fuel
Claimant. The registered ultimate vendor of the diesel fuel is
the only person eligible to make this claim and has obtained
the required certificate from the buyer and has no reason to
believe any information in the certificate is false. See Model
Certificate P in Pub. 510. Only one claim may be filed with
respect to any gallon of diesel fuel.

Lines 2a and 2b. Sales by Registered Ultimate
Vendors of Undyed Kerosene (Other Than Kerosene
For Use in Aviation)
Claimant. For line 2a, the registered ultimate vendor of the
kerosene is the only person eligible to make this claim and
has obtained the required certificate from the buyer and has
no reason to believe any information in the certificate is false.
See Model Certificate P in Pub. 510. For line 2b, claimant
has a statement, if required, that contains: the date of sale,
name and address of the buyer, and the number of gallons
of kerosene sold to the buyer. For lines 2a and 2b, only one
claim may be filed with respect to any gallon of kerosene.

Allowable sales. The diesel fuel must have been sold during
the period of claim by the registered ultimate vendor for the
exclusive use by a state or local government (including
essential government use by an Indian tribal government).

Allowable sales. For line 2a, the kerosene must have been
sold by the registered ultimate vendor during the period of
claim for the exclusive use by a state or local government
(including essential government use by an Indian tribal
government). For line 2b, the kerosene must have been sold
during the period of claim from a blocked pump.

Claim requirements. The following requirements must be
met.

Claim requirements. The following requirements must be
met.

1. The claim must be for diesel fuel sold during a period
that is at least 1 week.

1. The claim must be for kerosene sold during a period
that is at least 1 week.
2. The amount of the claim must be at least $100. To meet
this minimum, amounts from lines 2 and 3 may be combined.

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE 2 (FORM 8849), PAGE 5 of 6 (Page 6 is BLANK)
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Only one claim may be filed with respect to any gallon of kerosene.
Schedule 2 (Form 8849) (Rev. 10-2006)

Page

5

certificate from the ultimate purchaser. For type of use 1, 9,
10, 13, 15, or 16, see Model Certificate Q in Pub. 510. For
type of use 14, see Model Certificate P in Pub. 510.

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3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for kerosene sold during September and
October must be filed by December 31.
Note. If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.

Information to be submitted. For claims on line 2a,
complete Line 6, Government Unit Information, for each
governmental unit to whom the kerosene was sold and the
number of gallons sold to each.

Claim requirements. The following requirements must be
met.
1. The claim must be for kerosene sold for use in
noncommercial aviation during a period that is at least 1 week.

Line 2c. Sales by Registered Ultimate Vendors of
Undyed Kerosene for Use in Certain Intercity and
Local Buses

2. The amount of the claim must be at least $100. To meet
this minimum, amounts from lines 2 and 3 may be combined.

Claimant. The registered ultimate vendor of the kerosene is
eligible to make a claim on line 2c only if the buyer waives
his or her right to make the claim by providing the registered
ultimate vendor with an unexpired waiver. See Model Waiver
N in Pub. 510. Only one claim may be filed with respect to
any gallon of kerosene.
Claim requirements. The following requirements must be
met.

3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for kerosene sold during September and
October must be filed by December 31.
Note. If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.
Information to be submitted. For claims on lines 3d and 3e
(type of use 14), complete Line 6, Government Unit
Information, for each governmental unit to whom the
kerosene was sold and the number of gallons sold to each.

1. The claim must be for kerosene sold during a period
that is at least 1 week.

2. The amount of the claim must be at least $100. To meet
this minimum, amounts from lines 2 and 3 may be combined.
3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for diesel fuel sold during September and
October must be filed by December 31.
Note. If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.

Lines 3a and 3b. Sales by Registered Ultimate
Vendors of Kerosene For Use in Commercial
Aviation (Other Than Foreign Trade)

Lines 4a, 4b, 5a, and 5b. Sales by Registered
Ultimate Vendors of Gasoline or Aviation Gasoline
Claimant. The registered ultimate vendor of the gasoline or
aviation gasoline is eligible to make a claim on lines 4a, 4b,
5a, and 5b if the ultimate purchaser waives his or her right to
make the claim by providing the registered ultimate vendor
with an unexpired certificate. See Model Certificate M in Pub.
510. Only one claim may be filed with respect to any gallon
of gasoline or aviation gasoline.
Allowable sales. The gasoline or aviation gasoline must have
been sold during the period of claim for:

Claimant. The registered ultimate vendor of the kerosene
sold for use in commercial aviation (other than foreign trade)
is eligible to make this claim only if the buyer waives his or
her right by providing the registered ultimate vendor with an
unexpired waiver. See Model Waiver L in Pub. 510. Only one
claim may be filed with respect to any gallon of kerosene.
Claim requirements. The following requirements must be
met.

● Use by a nonprofit educational organization, or
● Use by a state or local government (including essential
government use by an Indian tribal government).
Claim requirements. The following requirements must be
met.
1. The claim must be for gasoline or aviation gasoline sold
during a period that is at least 1 week.
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 4a, 4b, 5a, and 5b may be
combined.

1. The claim must be for kerosene sold during a period
that is at least 1 week.
2. The amount of the claim must be at least $100. To meet
this minimum, amounts from lines 2 and 3 may be combined.
3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for kerosene sold during September and
October must be filed by December 31.
Note. If requirements 1–3 above are not met, see Annual
Claims in the Form 8849 instructions.

Allowable sales. For line 3c, the kerosene must have been
sold during the period of claim for a nonexempt use in
noncommercial aviation. For lines 3d and 3e, the kerosene sold
for use in noncommercial aviation must have been sold during
the period of claim for type of use 1, 9, 10, 13, 14, 15, or 16.

3. The claim must be filed by the last day of the first
quarter following the earliest quarter of the claimant’s income
tax year included in the claim. For example, a calendar-year
claimant’s claim for gasoline or aviation gasoline sold during
September and October must be filed by December 31.
Information to be submitted. Complete Line 7, Nonprofit
Educational Organization and Government Unit Information,
for each nonprofit educational organization or governmental
unit to whom the gasoline or aviation gasoline was sold and
the number of gallons sold to each.

Lines 3c, 3d, and 3e. Sales by Registered Ultimate
Vendors of Kerosene For Use in Noncommercial
Aviation
Claimant. The registered ultimate vendor of the kerosene
sold for use in noncommercial aviation is the only person
eligible to make this claim and has obtained the required
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