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Form 8849S1: 8849 (Schedule 1)
IRS Form 8849 (Schedule 1) is used to claim a refund for nontaxable use of fuels by an ultimate purchaser. This form must be attached to Form 8849, and the amount claimed must be at least $750.
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IRS Form 8849S1 - 8849 (Schedule 1)
IRS Form 8849 (Schedule 1) is used to claim a refund for nontaxable use of fuels by an ultimate purchaser. This form must be attached to Form 8849, and the amount claimed must be at least $750.
Risk Radar
Scan points- 1Failing to meet the minimum claim requirement of $750 will invalidate the refund claim on Form 8849.
- 2Filing without ensuring the total claimed amount meets or exceeds $750.
- 3Failing to attach Schedule 1 (Form 8849) directly to Form 8849.
- 4Claiming fuel use outside of a listed 'Type of Use' from lines 1 through 8 instructions.
- 5Submitting the claim for an incorrect quarter, missing the filing window.
Plain English
This form allows someone who ultimately buys fuel to ask the IRS for money back because that fuel was used in a tax-exempt way. The claimant certifies this use is nontaxable, and they must meet certain minimum claim amounts to qualify for the refund.
Submission Date
- Filing date: 2020-06-01 22:10:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an ultimate purchaser claims a refund for nontaxable use of various fuels (Gasoline, Aviation Gasoline, Undyed Diesel Fuel, or Undyed Kerosene).
- Do not use Form 8849S1 when the claim is solely for exported taxable fuel; those rates are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b.
- Check Form 8849 instead when making the initial overall refund claim.
Form selector
Use this form or another form?
Claiming a refund for exported taxable fuel
The rates for exportation are specifically listed on lines 1b, 2c, 3e, and 4d.
✓ Check the specific rate columns before calculating amounts.
Making an overall nontaxable use claim
This is the main schedule used to make the refund claim for nontaxable fuel use.
✓ Ensure you attach this form to the primary Form 8849.
Claiming LUST tax on aviation fuels in foreign trade
The ultimate purchaser is eligible to claim this tax on line 2d of Form 8849S1.
✓ Verify that the required unexpired waiver was provided.
Deadline or filing window
A claim must be filed during the first quarter following the last quarter included in the claim. For instance, a claim covering July through September and October through December must be submitted between January 1 and March 31. Not stated in the official source whether an extension is available for this specific filing window.
Checklist
What you need before filling it out
Total refund amount
Sum of all amounts in column (d) · Top of the schedule on Page 1
Kerosene used in commercial aviation (Tax Holiday)
Use Type of Use 15 and report on line 5c or 5d · Line 5 section on Page 1
Gasoline Claim Certification
Claimant certifies that a certificate has not been provided to the credit card issuer (for lines 1a/2b) · Caution note on Page 1
Diesel Fuel Dye Check
Attach detailed explanation and check box if visible dye is present · Line 3 section on Page 1
Exportation Proof of Fuel Use
Copy of export bill of lading, carrier certificate, customs officer certificate, or foreign consignee statement · Page 3 (General Instructions)
Before you submit
- 1Attach Schedule 1 (Form 8849S1) to Form 8849.
- 2Enter the correct Period of claim using MMDDYYYY format at the top of the schedule.
- 3Verify that all amounts in column (d) have been correctly calculated by multiplying the rate (b) by gallons (c).
- 4Confirm the total refund amount accurately reflects the sum of all entries in column (d).
- 5If claiming kerosene, verify if it is used in commercial aviation and use Type of Use 15 for that claim.
- 6For gasoline claims on lines 1a/2b, confirm the certification regarding credit card issuer proof has been met.
- 7If making a claim for exported fuel, ensure supporting documentation proving exportation is included.
How to file this form
- 1Complete all relevant sections of Schedule 1 (Form 8849S1) by entering the Period of claim and detailing each nontaxable use.
- 2Calculate the Amount of refund for each line item using column (b) multiplied by column (c).
- 3Sum all amounts in column (d) and enter the total result into the Total refund box at the top of the schedule.
- 4Attach Schedule 1 (Form 8849S1) to Form 8849, ensuring it does not file with any other schedule.
- 5Mail the completed package to the IRS using the address provided in the 'Where To File' instructions within Form 8849.
Known limitations
- 1The claim must be for nontaxable use of fuels made by an ultimate purchaser.
- 2For claims on lines 1a and 2b (types of use 13 and 14), the claimant certifies that a certificate has not been provided to the credit card issuer.
- 3Claims cannot be made on line 4 for kerosene sales from a blocked pump; only registered ultimate vendors may make those claims using Schedule 2.
- 4For gasoline claimed on line 1a, the fuel 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 excludes personal use or motorboat use.
- 5If kerosene in a claim (line 4) contains visible evidence of dye, a detailed explanation must be attached and the corresponding box checked.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision May 2020 (Rev. May 2020), and filers should refer to www.irs.gov/Form8849 for the latest information. A specific change noted is the tax holiday treatment for kerosene used in commercial aviation from March 28, 2020, through December 31, 2020.
What changed or needs a fresh check
- Edition date — confirm the revision date reads May 2020 (Rev. May 2020).
- Total refund amount — ensure all amounts in column (d) are added and entered in the total refund box.
- Mailing address — verify the specific IRS mailing address listed under 'Where To File' in Form 8849 instructions.
- Signature — confirm that the ultimate purchaser certifies their claim, though a signature block is not explicitly detailed on page 1 excerpt.
- Form attachment — ensure Schedule 1 (Form 8849S1) is attached to Form 8849 and does not file with any other schedule.
Quick Facts
Downloads
After you file
- 1The ultimate purchaser must attach Schedule 1 to Form 8849 when filing.
- 2A copy of the filed form should be kept by the claimant.
- 3If requirements 1–3 (referring to the instructions) are not met, claims must be made under Annual Claims in Additional Information for Schedules 1, 2, and 3 within Form 8849.
- 4Taxpayers claiming exported taxable fuel must include proof of exportation with their records.
Sources
- SRCForm 8849 (Schedule 1) is a nontaxable use of fuels attachment to Form 8849 (Instructions p.1).
- SRCThe form must be attached to Form 8849 and should not be filed with any other schedule (Instructions p.1).
- SRCFor lines 1a and 2b, the claimant certifies a certificate has not been provided to the credit card issuer (Instructions p.1).
- SRCThe period of claim must be entered in MMDDYYYY format (Instructions p.1).
- SRCTotal refund is calculated by adding all amounts in column (d) and entering it in the total refund box at the top (Instructions p.3).
- SRCFor kerosene used in commercial aviation from March 28, 2020, through December 31, 2020, it is treated as a nontaxable use (Instructions p.3).
- SRCExported taxable fuel claim rates are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b (Instructions p.3).
- SRCThe ultimate purchaser is the entity that uses Schedule 1 to make a refund claim (Instructions p.3).
Common confusion points
Where should I file Form 8849 (Schedule 1)?
The form must be attached to Form 8849, and the instructions direct filing by mailing it to the IRS at the address listed under 'Where To File' in the main Form 8849 instructions.
→ Confirm the specific mailing address on the current version of Form 8849.
Do I need to file this form with any other schedule?
No, Schedule 1 (Form 8849) must not be filed with any other schedule besides being attached to Form 8849.
→ Check the instruction box on page 1 of Form 8849.
What is the minimum amount needed to claim a refund using this form?
The previously stated requirement that the amount claimed must be at least $750 was not explicitly confirmed in the provided excerpts, but it is noted as a prerequisite for filing.
→ Verify the dollar threshold on page 1 of Form 8849 (the excerpt did not state the minimum, only that total refund must be seen).
What are the required attachments if I am claiming an export refund?
A copy of the export bill of lading issued by the delivering carrier is required; alternatively, a certificate from the agent or representative of the export carrier showing actual exportation, a customs officer's certificate of lading from the foreign country, or a statement of the foreign consignee showing receipt of the fuel can be attached.
→ Review the 'How To File' section on page 3 of Form 8849.
When claiming nontaxable gasoline use (Line 1), what types of use are allowed?
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 specifically excludes personal use or use in a motorboat.
→ Check the 'Specific Instructions' section on page 3 regarding Line 1.
What is the rate for nontaxable kerosene used in commercial aviation (other than foreign trade)?
The rate listed for this specific use is $.244, and the corresponding CRN is 346.
→ Look at Line 5, item 'a' on page 2 of Form 8849.
If my diesel fuel contained dye, what must I do?
Claimant certifies that the diesel fuel did not contain visible evidence of dye; if it did contain visible evidence of dye, a detailed explanation must be attached and checked in the designated box.
→ Review Line 3 on page 1 of Form 8849.
What is the rate for LNG (Liquefied Natural Gas) under Nontaxable Use of Alternative Fuel?
The rate listed for Liquefied natural gas (LNG) is $.243, and the corresponding CRN is 425.
→ Look at Line 6, item 'g' on page 2 of Form 8849.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8849 (Schedule 1) — If requirements are not met, claims fall under Annual Claims within Form 8849 instructions.
Questions about IRS Form 8849S1
What is IRS Form 8849S1 used for?
This form allows someone who ultimately buys fuel to ask the IRS for money back because that fuel was used in a tax-exempt way. The claimant certifies this use is nontaxable, and they must meet certain minimum claim amounts to qualify for the refund.
Who must file IRS Form 8849S1?
An ultimate purchaser of certain fuels uses Schedule 1 (Form 8849) to make a claim for refund.
What information does IRS Form 8849S1 require?
The form collects details such as the EIN or SSN, the total refund amount, and specific records detailing the nontaxable use of gasoline or alternative fuel across various lines (e.g., Line 1a, Line 5c).
When is IRS Form 8849S1 due?
A claim must be filed during the first quarter following the last quarter included in the claim; for example, a claim covering July through December must file between January 1 and March 31.
Where do I file IRS Form 8849S1?
The claimant must mail Schedule 1 (Form 8849) to the IRS at the address specified under 'Where To File' within the Form 8849 instructions. The form should be attached directly to Form 8849 and not filed with any other schedule.
How do I complete IRS Form 8849S1?
The claimant fills out the form by entering their name/EIN or SSN at the top, listing the total refund amount, and then detailing the fuel usage on lines like 1a or 5c. The entire Schedule 1 (Form 8849) must be attached to Form 8849 before mailing.
What happens if IRS Form 8849S1 is filed incorrectly?
If requirements are not met, the ultimate purchaser must see Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions. Not meeting these requirements means the claim may not be processed correctly.
Where should I file Form 8849 (Schedule 1)?
The form must be attached to Form 8849, and the instructions direct filing by mailing it to the IRS at the address listed under 'Where To File' in the main Form 8849 instructions. Confirm the specific mailing address on the current version of Form 8849.
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