Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8849S3: 8849 (Schedule 3)
IRS Form 8849 (Schedule 3) is used to claim for sales or uses of biodiesel mixtures, renewable diesel mixtures, sustainable aviation fuel mixtures, and alternative fuels. Claims must meet a minimum amount of $200 unless filed electronically.
Need help with Form 8849S3?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8849S3.
Start filling →Form Overview
IRS Form 8849S3 - 8849 (Schedule 3)
IRS Form 8849 (Schedule 3) is used to claim for sales or uses of biodiesel mixtures, renewable diesel mixtures, sustainable aviation fuel mixtures, and alternative fuels. Claims must meet a minimum amount of $200 unless filed electronically.
Risk Radar
Scan points- 1Do not double-claim: A claim cannot be made on Form 8849 if the volume was already claimed on Forms 720, 720-X, 8864, or 4136.
- 2Filing without ensuring the alternative fuel mixture was sold or used for at least 1 week.
- 3Not meeting the minimum claim amount of $200 unless filing electronically.
- 4Attempting to claim fuel that was produced outside the United States for use outside the United States.
- 5Claiming an amount already reported on Form 4136 or Form 720-X.
Plain English
This form helps people who produce or use specialized blended fuels—like those made from waste oil or plant matter—claim tax credits for the sale or use of these alternatives. By filing this, claimants are documenting how much they sold or used and calculating their potential refund amount based on specific rates.
Submission Date
- Filing date: 2023-02-06 22:10:35
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when claiming for sales or uses of biodiesel mixtures, renewable diesel mixtures, sustainable aviation fuel mixtures, and alternative fuels.
- Do not use it when the claims for an alternative fuel are already reported on Form 720, Form 720-X, Form 8864, or Form 4136, because a claim cannot be made on Schedule 3 (Form 8849) for that same volume of fuel.
- Check Form 4136 instead when making claims for income tax credits for alternative fuels.
Form selector
Use this form or another form?
Claiming alternative fuel credits for the fourth calendar quarter of 2022 or later
The alternative fuel credits must first be taken on this form as a credit against your tax liability.
✓ Confirm that the claim is properly reported on Form 720.
Blending an untaxed liquid with taxable fuel outside the bulk transfer terminal system
You must pay the excise tax on the volume of the untaxed liquid and report these taxes using this form, requiring registration as a blender (M registrants).
✓ Verify that both the required excise taxes are paid and the IRS registration is complete.
Attaching supporting documents for SAF claims when they were previously filed on other forms (Form 720, Schedule C, or Form 4136)
A separate statement must be included listing the certificate identification number and total gallons claimed on each prior form.
✓ Ensure all required supporting documentation is attached or summarized in a separate statement.
Deadline or filing window
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 claim for fuel sold or used during June and July must be filed by September 30.
Checklist
What you need before filling it out
Purpose of Claim
Biodiesel mixtures, renewable diesel mixtures, sustainable aviation fuel mixtures, or alternative fuels · Form 8849
Identifying Information
EIN or SSN · Schedule 3 (Form 8849)
Fuel Mixture Details
Specific type of alternative fuel listed on lines 2a through 2i · Schedule 3 (Form 8849)
SAF Synthetic Blending Component Claim
Certificate for SAF Synthetic Blending Component, Statement of SAF Synthetic Blending Component Reseller, and Declaration for SAF Qualified Mixture · Schedule 3 (Form 8849) / Form 720
Claim Calculations
Specific claim rates listed (e.g., CNG at 121 cubic feet; LPG at 5.75 pounds or 1.353 gallons) · Schedule 3 (Form 8849)
Before you submit
- 1Attach Schedule 3 (Form 8849) to Form 8849.
- 2When claiming for renewable diesel, edit the certificate and, if applicable, statement, to indicate that the fuel is renewable diesel and meets the specified requirements.
- 3For qualified SAF mixtures, attach the Certificate for SAF Synthetic Blending Component, Statement of SAF Synthetic Blending Component Reseller (if applicable), and Declaration for SAF Qualified Mixture to the first claim filed.
- 4If required supporting documents were attached to a previously filed claim on a Form 720, Schedule C, or Form 4136, attach a separate statement summarizing the details.
- 5For calendar-year claimants, file the schedule by September 30.
- 6If claiming for alternative fuels in Q4 2022 or later, ensure that the credits were first taken on Form 720.
- 7When mailing the completed form, write “Fuel Mixture Claim” on the envelope addressed to Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312.
How to file this form
- 1Calculate total credits: Determine the eligible amounts for all alternative fuels using the appropriate claim rates listed on Schedule 3 (Form 8849).
- 2Complete required attachments: For SAF synthetic blending component claims, attach the necessary Certificate and Declaration to the initial filing.
- 3Review exclusions: Ensure that no volume of fuel is claimed simultaneously on Form 8849 and one of the excluded forms (Form 720, Form 720-X, Form 8864, or Form 4136).
- 4Prepare the package: Attach Schedule 3 (Form 8849) to a completed Form 8849 and sign with the required EIN or SSN.
- 5Mailing process: Send the full claim package to Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; write “Fuel Mixture Claim” on the envelope.
Known limitations
- 1The alternative fuel credits claimed on Schedule 3 (Form 8849) must be taken as a credit against an alternative fuel or compressed natural gas (CNG) tax liability, which requires filing Form 720-X, Amended Quarterly Federal Excise Tax Return, if the claim was not made on Form 720, Schedule C.
- 2Amounts claimed on Form 8849 cannot be amounts already claimed (or to be claimed) on Form 720, Schedule C; Form 720-X; or Form 4136, Credit for Federal Tax Paid on Fuels or Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit.
- 3The one-time claim rule for sales or uses of alternative fuels in the first, second, and third calendar quarters of 2022 requires filing a single Schedule 3 (Form 8849) by April 11, 2023; multiple submissions will not be processed.
- 4The IRS will not treat as perfected protective or anticipatory claims previously filed that are not timely supplemented according to Notice 2022-39.
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 revision date is January 2023. The instructions directs filers to www.irs.gov/Form8849 for the latest information regarding Schedule 3 (Form 8849).
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2023.
- Mailing address — send the schedule with completed Form 8849 to Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; write “Fuel Mixture Claim” on the envelope.
- Identification numbers — include the EIN or SSN of the claimant.
- Attachments — attach Schedule 3 with completed Form 8849 for filing. If making a claim supported by an SAF synthetic blending component, ensure the required Certificate and Declaration are attached to the first supporting claim.
Quick Facts
Downloads
After you file
- 1Send the completed Schedule 3 (Form 8849) with a completed Form 8849 to Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312.
- 2On the envelope, write “Fuel Mixture Claim.”
- 3Confirm that all claims for alternative fuels are combined onto the same Schedule 3 (Form 8849) if claiming for the first, second, and third calendar quarters of 2022.
- 4For general instructions and the latest information, visit www.irs.gov/Form8849.
Sources
- SRCInstructions p.1 — 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.”
- SRCInstructions p.1 — Amounts claimed on Form 8849 cannot be amounts already claimed (or will claim) on Form 720, Schedule C; Form 720-X; or Form 4136, Credit for Federal Tax Paid on Fuels or Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit.
- SRCInstructions p.1 — Line 3 claimants must enter their AL or AM registration number.
- SRCForm p.1 — For the fourth calendar quarter of 2022 and later, the alternative fuel credits must first be taken on Form 720, Quarterly Federal Excise Return, as a credit against your alternative fuel or compressed natural gas (CNG) tax liability.
- SRCInstructions p.2 — You can make a one-time claim for sales or uses of these fuels in the 2022 first, second, and third calendar quarters.
- SRCInstructions p.2 — To submit the one-time claim, you must file Schedule 3 (Form 8849). The one-time claim rule doesn’t apply to income tax credits for alternative fuels; those claims should continue on Form 4136.
- SRCInstructions p.2 — You must file your one-time claim by April 11, 2023; the IRS won’t process any one-time claims received after that date.
Common confusion points
I am filing a one-time claim for alternative fuels in 2022. Do I need to file multiple Schedule 3 (Form 8849) forms?
The IRS requires combining all claims for the first, second, and third calendar quarters onto a single Schedule 3 (Form 8849).
I claimed my tax credit on Form 720, Schedule C. Can I still use Form 8849?
No; amounts claimed on Form 8849 cannot be amounts already claimed on Form 720, Schedule C.
What if I filed a protective claim for this credit previously? Do I need to refile it?
Yes; any previous protective or anticipatory claims must be refiled in accordance with Notice 2022-39.
I am filing the form electronically. Can I use Form 8849?
Yes, Schedule 3 (Form 8849) can be filed electronically.
Do I need to file a separate form for my alternative fuel credit if I also have an excise tax liability?
If you have an alternative fuel tax liability and did not claim it on Form 720, Schedule C, you must first file Form 720-X, Amended Quarterly Federal Excise Tax Return.
Can I claim the same gallon of alternative fuel multiple times across different forms?
No; only one credit may be taken for any one gallon of alternative fuel.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
Questions about IRS Form 8849S3
What is IRS Form 8849S3 used for?
This form helps people who produce or use specialized blended fuels—like those made from waste oil or plant matter—claim tax credits for the sale or use of these alternatives. By filing this, claimants are documenting how much they sold or used and calculating their potential refund amount based on specific rates.
Who must file IRS Form 8849S3?
The person that produced and sold or used the mixture in their trade or business is eligible to make the claim for biodiesel or renewable diesel mixtures. Furthermore, persons who blend untaxed liquid with taxable fuel must also be registered with the IRS as a blender (M registrants).
What information does IRS Form 8849S3 require?
The form collects details including the Claimant’s registration no., the Period of claim, and specific amounts under sections for Biodiesel and Renewable Diesel Mixture Credit or Alternative Fuel credit. The calculation requires multiplying the rate by the gallons used to determine the Amount of claim.
When is IRS Form 8849S3 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.
Where do I file IRS Form 8849S3?
Claimants can file electronically at www.IRS.gov/eFile or, if not filing electronically, they must write “Fuel Mixture Claim” on the envelope and send it to the IRS address listed at the bottom of page 1.
How do I complete IRS Form 8849S3?
First, complete the Claimant’s registration no. and Period of claim. Next, calculate the amount of claim by multiplying the rate (col. a) by the gallons of alcohol (col. b). Finally, add all amounts in column (c) to enter the total refund amount.
What happens if IRS Form 8849S3 is filed incorrectly?
The source does not specify penalties for incorrect filing; however, a claim cannot be made on Form 8849 if an amount is claimed (or will be claimed) on Forms 720, 720-X, 8864, or 4136 for the same fuel volume.
I am filing a one-time claim for alternative fuels in 2022. Do I need to file multiple Schedule 3 (Form 8849) forms?
The IRS requires combining all claims for the first, second, and third calendar quarters onto a single Schedule 3 (Form 8849).
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.