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Official form guide
Form 8849S2: 8849 (Schedule 2)
IRS Form 8849 (Schedule 2) is used to claim a refund for sales of undyed diesel fuel, kerosene, gasoline, or aviation gasoline by Registered Ultimate Vendors. A specific fact noted is that a claim must be filed by the last day of the first quarter following the earliest quarter included in the claim.
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IRS Form 8849S2 - 8849 (Schedule 2)
IRS Form 8849 (Schedule 2) is used to claim a refund for sales of undyed diesel fuel, kerosene, gasoline, or aviation gasoline by Registered Ultimate Vendors. A specific fact noted is that a claim must be filed by the last day of the first quarter following the earliest quarter included in the claim.
Risk Radar
Scan points- 1Failure to enter a valid Registration Number means the claim cannot be made.
- 2Filing without attaching Schedule 2 to Form 8849.
- 3Not completing Line 6 (Government Unit Information) when required.
- 4Using the wrong type of use code (e.g., using 15 instead of 14).
- 5Forgetting to enter the Registration Number on the form.
Plain English
This form allows registered vendors who sell certain types of fuel to ask the IRS for money back on their sales. It details exactly how much was sold, where it went, and what type of fuel it is. This helps the vendor receive a refund for excise taxes paid.
Submission Date
- Filing date: 2020-12-08 22:14:35
- 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 a Registered Ultimate Vendor claims a refund for sales of undyed diesel fuel, kerosene, gasoline, or aviation gasoline.
- Do not use it when you are claiming a refund for sales that do not fall under the specific categories listed on lines 1a/2a (diesel/kerosene) or 3d/3e (type of use 14).
- Check Form 8849 instead when attaching this Schedule 2 to the main Form 8849.
Form selector
Use this form or another form?
Ultimate vendor sells undyed diesel fuel for lines 1a or 3d/3e (type of use 14)
This is the primary claim type for diesel fuel.
✓ Check line 1a requirements.
Ultimate vendor sells kerosene for line 2b (blocked pump sale)
This specific designation applies when selling kerosene from a blocked pump.
✓ Ensure line 2b details match the required statement.
Claim involves sales to a nonprofit educational organization or governmental unit
These lines detail sales to specific entities other than general government units listed on page 3.
✓ Verify the Taxpayer Identification No. for each entity.
Deadline or filing window
The general deadline requires filing by the last day of the first quarter after the earliest quarter included in the claim. For instance, kerosene sold Sept/Oct must be filed by December 31. The source does not specify an extension period for this form.
Checklist
What you need before filling it out
Line 1a/2a
Required certificate from the buyer · Line instructions on Page 1
Line 1b/2c
Unexpired waiver provided by the buyer · Line instructions on Page 1
Page 3 (Government Unit)
Taxpayer Identification No., Name, Gallons sold · Section for Governmental Units
Page 4 (Total Refund)
Sum of column (c) amounts from the schedule · Top box on Page 4
Line 3d/3e for Type of Use 14
Unexpired waiver provided by buyer · Reminders section on Page 4
Before you submit
- 1Complete all required lines (1a, 2a, 4a, 4b, 5a, 5b, 3d, and 3e) on Page 1.
- 2If applicable, complete line 6 or 7 on Page 3 for the UV claimant.
- 3Ensure all governmental units are listed on Page 3 if claiming on lines 1a or 2a.
- 4Verify that the Total Refund box on Page 4 accurately sums column (c).
- 5Enter your Registration Number on Page 4, ensuring it is a valid type (UV, UB, UP, UA).
- 6If applicable, attach an explanation and check the box if kerosene contained visible evidence of dye.
- 7Attach Schedule 2 to Form 8849 before mailing.
How to file this form
- 1Complete lines 1a, 2a, 4a, 4b, 5a, and 5b on Page 1 with required details.
- 2Fill in the appropriate supporting information for governmental units (Page 3) or nonprofit/educational organizations (Page 3).
- 3Calculate and enter the total refund amount into the box at the top of Page 4 after summing column (c).
- 4Attach Schedule 2 to Form 8849, write “Registered Ultimate Vendor Claim” on the envelope, and mail it to the IRS.
Known limitations
- 1Claims cannot be made on line 2a for kerosene purchased by a state or local government if it is for its exclusive use with a credit card issued to that government.
- 2Registered ultimate vendors cannot make claims for certain uses of taxable fuel if the ultimate purchaser bought the fuel using a credit card issued to the ultimate purchaser.
- 3A Registered Ultimate Vendor must have obtained the required certificate from the buyer and believe the information in the certificate is true when claiming on line 1a.
- 4Only one claim may be filed with respect to any gallon of diesel fuel on line 1a.
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.
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Fillable formOpen in Editor->The current edition is Revision December 2020, and filers should go to www.irs.gov/Form8849 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2020.
- Form Name — confirm the title is Schedule 2 (Form 8849).
- Mailing address — confirm the specific IRS mailing address listed in the Form 8849 instructions.
- Registration Number — ensure your registration number matches one of the recognized types (UV, UB, UP, UA) and has not been revoked or suspended.
Quick Facts
Downloads
After you file
- 1Attach Schedule 2 (Form 8849) to Form 8849 when mailing it.
- 2On the envelope, write 'Registered Ultimate Vendor Claim' when sending the form.
- 3Keep a copy of the filed Schedule 2 (Form 8849).
- 4If requirements for filing are not met, check Annual Claims under Additional Information in the Form 8849 instructions.
Sources
- SRCInstructions p.1 — The form is titled Schedule 2 (Form 8849) and must be attached to Form 8849; it should not be filed with any other schedule.
- SRCInstructions p.1 — A claim period requires entering the month, day, and year in MMDDYYYY format for both 'From' and 'To'.
- SRCInstructions p.1 — UV claimants must complete line 6 or 7 on page 3.
- SRCInstructions p.2 — Line 2a (Use by a state or local government) has specific rates: $.193 per gallon, with an example of $324 for 324 gallons.
- SRCInstructions p.3 — Government Unit Information must be completed if making a claim on lines 1a or 2a; or lines 3d and 3e for type of use 14.
- SRCInstructions p.5 — 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.
Common confusion points
Which line requires specific government unit information?
Line 6 on page 3 must be completed if making a claim on lines 1a or 2a.
→ Check the instruction for those lines to confirm.
When do I need to complete the Nonprofit/Government Unit Information section (page 3)?
Complete it if filing claims on line 4a, 4b, 5a, or 5b.
→ Verify which specific lines trigger this requirement.
What is the deadline for claiming my refund?
The claim must be filed by the last day of the first quarter following the earliest quarter included in the claim (e.g., Sept/Oct sales claimed by Dec 31).
→ Confirm the start date of your income tax year to set the exact filing date.
What is required for a UV vendor claiming on line 2a?
The vendor must complete Line 6, Government Unit Information, for each governmental unit and list the number of gallons sold.
→ Ensure all necessary government units are listed on page 3.
Do I need to fill out everything if I am a UP vendor?
A UP vendor only needs to complete line 2b, but UV vendors must also complete lines 1a, 2a, 4a, 4b, 5a, and 5b.
→ Review the specific completion requirements for your vendor type.
Where do I find the list of required certificates/waivers?
The required certificates or waivers are listed in the line instructions and are available in Pub. 510.
→ Check Publication 510 to see which document applies to your claim.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule 1 or Schedule 3 of Form 8849 - These schedules are mentioned alongside Schedule 2 regarding Annual Claims.
Questions about IRS Form 8849S2
What is IRS Form 8849S2 used for?
This form allows registered vendors who sell certain types of fuel to ask the IRS for money back on their sales. It details exactly how much was sold, where it went, and what type of fuel it is. This helps the vendor receive a refund for excise taxes paid.
Who must file IRS Form 8849S2?
The filer must be a Registered Ultimate Vendor (UV, UB, UP, or UA), depending on the specific fuel sold and use.
What information does IRS Form 8849S2 require?
The form collects details such as Total Refund amounts, Registration Number, Government Unit information (for lines 1a/2a/3d/3e), and Nonprofit Educational Organization/Governmental Unit information for gallons sold.
When is IRS Form 8849S2 due?
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.
Where do I file IRS Form 8849S2?
The form is attached to Form 8849 and should be mailed to the IRS at the address listed under Where To File in the Form 8849 instructions. The filing envelope must state "Registered Ultimate Vendor Claim."
How do I complete IRS Form 8849S2?
The vendor completes specific lines based on their status (UV, UB, UP, or UA). For claims on lines 3d/3e (type of use 14), Line 6 must be completed for each governmental unit. The form is attached to Form 8849 before mailing.
What happens if IRS Form 8849S2 is filed incorrectly?
If requirements are not met, the claimant must refer to Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions.
Which line requires specific government unit information?
Line 6 on page 3 must be completed if making a claim on lines 1a or 2a. Check the instruction for those lines to confirm.
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