Form Schedule 3 (Form 8 Schedule 3 (Form 8 Certain Fuel Mixtures and the Alternative Fuel Credit

Certain Fuel Mixtures
and the Alternative Fuel Credit

Schedule 3
(Form 8849)
(Rev. January 2014)
Department of the Treasury
Internal Revenue Service
Name as shown on Form 8849

OMB No. 1545-1420

Attach to Form 8849. Do not file with any other schedule.
▶ Information about Schedule 3 (Form 8849) and its instructions is at www.irs.gov/form8849.
▶

EIN or SSN

Total refund (see instructions)

$
Caution. The alternative fuel credit must first be taken on Form 720 as a credit against your alternative fuel or compressed natural gas (CNG)
tax liability. If you have these tax liabilities and you did not make the claim on Schedule C (Form 720) as a credit against those liabilities, you
must first file Form 720X, Amended Quarterly Federal Excise Tax Return, before Form 8849, Schedule 3, can be used for the refund. You
cannot claim any amounts on Form 8849 that you claimed (or will claim) on Schedule C (Form 720), Form 720X, or Form 4136, Credit for
Federal Tax Paid on Fuels.
The alternative fuel mixture credit cannot be claimed on this form or on Form 4136. It must be taken as a credit against your taxable fuel
liability (gasoline, diesel fuel, and kerosene) reported on Form 720.

Claimant’s registration no. ▶
Enter your registration number, including the prefix. Line 3 claimants must enter their AL or AM registration number.

Period of claim: Enter month, day, and year in
MMDDYYYY format.
1

Reserved

To ▶

From ▶

Reserved
(a)
Rate

(b)
Gallons of alcohol

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

(d)
CRN

a Reserved
b Reserved
2

Reserved
Reserved

(a)
Rate

a Reserved
b Reserved
c Reserved
3
Alternative Fuel Credit

(b)
(c) Amount of claim
Gallons or
gasoline gallon Multiply col. (a) by col. (b)
equivalents (GGE)

(d)
CRN

$

Reserved
Reserved
Reserved
Liquefied hydrogen

(d)
CRN

$

(a)
Rate

a
b
c
d
e
f
g
h
i

(b)
Gallons of
(c) Amount of claim
Multiply col. (a) by col. (b)
biodiesel or
renewable diesel

.50

$

429

Reserved
Reserved
Reserved
Reserved
Reserved

Send this schedule with completed Form 8849 to: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; on the envelope write “Fuel Mixture Claim.”
For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.
Cat. No. 27451F
Schedule 3 (Form 8849) (Rev. 1-2014)

Page 2

Schedule 3 (Form 8849) (Rev. 1-2014)

Section references are to the Internal Revenue Code, unless
otherwise noted.

Specific Instructions

Future Developments

Lines 1, 2, 3a through 3c, and 3e through 3i

For the latest information about developments related to
Schedule 3 (Form 8849) and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/form8849.

Expiration of credits. These lines have been reserved in case
Congress extends the credits for 2014.

What’s New
The credits for biodiesel or renewable diesel mixtures, and
alternative fuel and alternative fuel mixtures (except for liquefied
hydrogen) expired on December 31, 2013.

Reminders
The refund claimed on Schedule 3 can be less than $200 if the
claim is filed electronically. For more information on filing
electronically, visit the IRS e-file website at www.irs.gov/efile.

General Instructions
Coordination With Excise Tax Credit
Only one credit may be taken for any one gallon of alternative
fuel. If any amount is claimed (or will be claimed) for any gallon
of alternative fuel on Form 720, Form 720X, or Form 4136, then
a claim cannot be made on Form 8849 for that gallon of
alternative fuel.

Excise Tax Liability
Persons who blend an untaxed liquid with taxable fuel to
produce a taxable fuel mixture outside the bulk transfer terminal
system must pay the excise tax on the volume of the untaxed
liquid in the mixture.
Use Form 720 to report these taxes. You also must be
registered with the IRS as a blender (M registrants). Line 3
claimants must also have an AL registration number. See Form
637, Application for Registration (For Certain Excise Tax
Activities).

How To File
Attach Schedule 3 to Form 8849. On the envelope write “Fuel
Mixture Claim” and send it to the IRS at the address on page 1.

Line 3d. Alternative Fuel Credit
(Liquefied Hydrogen Only)
Claimant. For the alternative fuel credit, the registered
alternative fueler who (1) sold an alternative fuel at retail and
delivered it into the fuel supply tank of a motor vehicle or
motorboat, (2) sold an alternative fuel, delivered it in bulk for
taxable use in a motor vehicle or motorboat, and received the
required statement from the buyer, (3) used an alternative fuel
(not sold at retail or in bulk as previously described) in a motor
vehicle or motorboat, or (4) sold an alternative fuel for use as a
fuel in aviation is the only person eligible to make this claim.
Claim requirements. The alternative fuel credit may not be
claimed for alternative fuel produced outside the United States
for use as a fuel outside the United States. The United States
includes any possession of the United States. The following
requirements must be met.
1. You must be registered with the IRS.
2. The claim must be for an alternative fuel sold or used (as
described above under Claimant) during a period that is at least
1 week.
3. The amount of the claim must be at least $200 unless the
claim is filed electronically. To meet the minimum, amounts from
lines 2 and 3 may be combined.
4. 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 an alternative fuel sold or used during June and July
must be filed by September 30.
Note. If requirements 2–4 above are not met, see Annual Claims
under Additional Information for Schedules 1, 2, and 3 in the
Form 8849 instructions.
How to claim the credit. Any alternative fuel credit must first be
taken on Schedule C (Form 720) to reduce your alternative fuel
or CNG tax liability. Any excess credit may be claimed on
Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136.
See the Caution at the top of page 1.
For alternative fuel mixtures produced after December 31,
2011, the alternative fuel mixture credit can be claimed only on
Schedule C (Form 720), not on Form 4136, or on Schedule 3
(Form 8849). See instructions for Form 720 for more information.
Enter the amount claimed on line 3d, column (c), in the total
refund box at the top of the first page of the schedule.