Form Schedule 1 (Form 8 Schedule 1 (Form 8 Nontaxable Use of Fuels

Schedule 1
(Form 8849)

Nontaxable Use of Fuels

(Rev. January 2009)
Department of the Treasury
Internal Revenue Service
Name as shown on Form 8849

©

OMB No. 1545-1420

Attach to Form 8849.
©

See instructions.
EIN or SSN

Total refund (see instructions)

$
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.
Period of claim: Enter month, day, and year
in MMDDYYYY format.

1

Nontaxable Use of Gasoline

From

(a) Type (b) Rate
of use

a Gasoline (see Caution above line 1)
b Exported

2

©

To
(c) Gallons

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

$ .183
.184

$

$

$

(e)
CRN

362
411

Nontaxable Use of Aviation Gasoline
a Use in commercial aviation
(other than foreign trade)
b Other nontaxable use (see Caution above line 1)
c Exported
d LUST tax on aviation fuels used in foreign trade

3

©

.15
.193
.194
.001

354
324
412
433

Nontaxable Use of Undyed Diesel Fuel
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 a detailed explanation
©
and check here
(a) Type (b) Rate
of use

a Nontaxable use
b Use on a farm for farming purposes
c Use in trains

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

%$

$ .243
.243
.243

d Use in certain intercity and local buses
(see Caution above line 1)
e Exported

4

(c) Gallons

(e)
CRN

360
353
350
413

.17
.244

Nontaxable 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
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.
(a) Type (b) Rate
of use

a Nontaxable use taxed at $.244
b Use on a farm for farming purposes
c Use in certain intercity and local buses
(see Caution above line 1)
d Exported
e Nontaxable use taxed at $.044
f Nontaxable use taxed at $.219

5

(c) Gallons

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

%$

$ .243
.243

(e)
CRN

346
347
414
377
369

.17
.244
.043
.218

Kerosene Used in Aviation (see Caution above line 1)
(a) Type (b) Rate
of use

a Kerosene used in commercial aviation
(other than foreign trade) taxed at $.244
b Kerosene used in commercial aviation
(other than foreign trade) taxed at $.219

(c) Gallons

.200

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

(e)
CRN

$

417

.175

355

c Nontaxable use (other than use by state or
local government) taxed at $.244

.243

346

d Nontaxable use (other than by state or local
government) taxed at $.219
e LUST tax on aviation fuels used in foreign trade

.218
.001

369
433

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

Cat. No. 27449T

Schedule 1 (Form 8849) (Rev. 1-2009)

Schedule 1 (Form 8849) (Rev. 1-2009)

6

Page

2

Nontaxable 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.
(a) Type
of use (b) Rate

a
b
c
d
e

Liquefied petroleum gas (LPG)
“P Series” fuels
Compressed natural gas (CNG) (GGE=126.67 cu. ft.)
Liquefied hydrogen
Any liquid fuel derived from coal (including peat)
through the Fischer-Tropsch process
f Liquid fuel derived from biomass
g Liquefied natural gas (LNG)
h Liquefied gas derived from biomass

7

(e)
(c) Gallons or gasoline
(d) Amount of refund
gallon equivalents (GGE) Multiply col. (b) by col. (c) CRN

$ .183
.183
.183
.183

$

.243
.243
.243
.183

419
420
421
422
423
424
425
435

Nontaxable Use of a Diesel-Water Fuel Emulsion
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.
(a) Type
of use (b) Rate

a Nontaxable use
b Exported

8

(c) Gallons

$ .197
.198

(e)
(d) Amount of refund
Multiply col. (b) by col. (c) CRN

$

309
306

Exported Dyed Fuels and Gasoline Blendstocks
(a) Type
of use (b) Rate

a Exported dyed diesel fuel and exported
gasoline blendstocks taxed at $.001
b Exported dyed kerosene

$ .001
.001

(c) Gallons

(e)
(d) Amount of refund
Multiply col. (b) by col. (c) CRN

$

415
416

Schedule 1 (Form 8849) (Rev. 1-2009)

Schedule 1 (Form 8849) (Rev. 1-2009)

Page

What’s New

How To File

● 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.

Attach Schedule 1 to Form 8849. Mail to the IRS at the
address under Where To File in the Form 8849 instructions.

● 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.

Specific Instructions

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 1–3 above are not met, see Annual
Claims under Additional Information for Schedules 1, 2, and 3
in the Form 8849 instructions.

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.

3

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. 1-2009)

Page

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
2005-80, section 3(e)(3).
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

6a

$.109

6b

.110

6c

.109*

6d

.110

6e

.17

6f

.17

6g

.169

6h

.110

*This is the credit rate per gasoline gallon equivalent (126.67 cubic feet of CNG).

4

Line 7. Nontaxable Use of a Diesel-Water Fuel
Emulsion
Allowable uses. For line 7a, the diesel-water fuel emulsion
must have been used during the period of claim for type of
use 1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the
diesel-water fuel emulsion must have been exported during
the period of claim (Type of use 3). See Exported taxable fuel
on page 3.
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