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Official form guide
Form 8849S8: 8849 (Schedule 8)
IRS Form 8849 is used by registered credit card issuers to claim a refund or payment of tax paid on certain sales of taxable fuel (diesel, kerosene, and gasoline) to state/local governments or nonprofit educational organizations. A minimum claim amount of $200 must be met.
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IRS Form 8849S8 - 8849 (Schedule 8)
IRS Form 8849 is used by registered credit card issuers to claim a refund or payment of tax paid on certain sales of taxable fuel (diesel, kerosene, and gasoline) to state/local governments or nonprofit educational organizations. A minimum claim amount of $200 must be met.
Risk Radar
Scan points- 1Failing to enter a registration number means the credit card issuer cannot make any claim on Form 8849.
- 2Filing without entering the required registration number in Form 8849S8.
- 3Claiming fuel sold during a period shorter than one week (for lines 1–3).
- 4Not meeting the minimum claim amount of $200 across lines 1 through 5.
- 5Failing to attach Schedule 8 (Form 8849) to Form 8849 itself.
Plain English
This form allows companies that issue credit cards—like banks—to ask the IRS for money back on taxes they paid when selling specific types of fuel. These fuels include diesel, kerosene, and gasoline sold to government entities or educational nonprofits. The company must prove it is registered with the IRS before filing.
Submission Date
- Filing date: 2012-07-17 00:00:00
- 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 credit card issuer needs to claim a refund or payment of tax paid on taxable fuel sold to state and local governments or nonprofit educational organizations.
- Do not use it when the claim is for taxable fuel purchased without using a credit card issued by the claiming issuer, or if the fuel was sold before December 31, 2005 (for sales after that date).
- Check Form 637 instead when applying to become registered with the IRS for certain excise tax activities.
Form selector
Use this form or another form?
Claim is for fuel sold during a period less than 1 week
The claim must be for taxable fuel sold during a period of at least 1 week.
✓ Check the note on Form 8849.
The total refund amount claimed is less than $200
Amounts from lines 1 through 5 may be combined to meet this minimum threshold.
✓ Combine amounts in column (c) before totaling.
Claimant needs to apply for IRS registration first
This form is used, along with Schedule 8 (Form 8849), to make the claim if a registration number has not been received or was revoked/suspended.
✓ Ensure you have a valid Registration Number listed on Form 8849.
Deadline or filing window
The claim must be filed by the last day of the first quarter following the earliest quarter included in the claim. For instance, fuel sold during September and October requires filing by December 31 for a calendar-year claimant. No specific extension period is detailed on this schedule itself.
Checklist
What you need before filling it out
Total refund
Sum of all amounts entered in column (c) on lines 1 through 5 · Top box of Schedule 8 (Form 8849)
Registration Number
The unique number received from the IRS letter of registration · Line (d) on Form 8849
Period of claim
Month, day, and year entered in MMDDYYYY format · Top box of Schedule 8 (Form 8849)
Minimum Claim Amount
At least $200 · Form 8849 instructions (p.2)
Taxable Fuel Types
Undyed Kerosene, Undyed Diesel Fuel, Kerosene for Use in Aviation, Gasoline, Aviation Gasoline · Lines 1 through 5 on Form 8849
Claimant's Status
State or local government, Nonprofit educational organization, Registered Credit Card Issuer · Various lines/top of form
Before you submit
- 1Enter the Period of claim in MMDDYYYY format at the top of Form 8849.
- 2Ensure the Registration Number is entered on Line (d) if claiming tax refunds.
- 3Verify that the total refund amount correctly reflects the sum of all amounts in column (c).
- 4Confirm the taxable fuel was purchased using a credit card issued by the claimant entity.
- 5Check that the claim covers a period of at least 1 week.
- 6Verify that the claim meets the minimum threshold of $200 when combining lines 1 through 5.
- 7Ensure Form 8849 is attached to any other supporting schedules.
How to file this form
- 1Complete all required fields on Schedule 8 (Form 8849), including the Period of claim and Registration Number.
- 2Calculate and enter the Total refund by summing column (c) amounts from lines 1 through 5.
- 3Attach Schedule 8 (Form 8849) to Form 8849 itself, ensuring all requirements are met.
- 4Write 'Registered Credit Card Issuer Claim' on the envelope.
- 5Mail the completed package to the IRS at the address listed under 'Where To File' in the Form 8849 instructions.
Known limitations
- 1The claim must be for taxable fuel sold during a period that is at least 1 week.
- 2If requirements are not met for lines 1 through 3, the filer should see Annual Claims in the Form 8849 instructions.
- 3The taxable fuel must have been purchased with a credit card issued to the state or local government or nonprofit educational organization by the credit card issuer making the claim (for sales after December 31, 2005).
- 4If the filer does not have an IRS registration number, they cannot make this claim.
- 5The form must be attached to Form 8849 and should not be filed with any other schedule.
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 10/06, and it does not point to a separate 'latest information' page. The source indicates this Schedule 8 (Form 8849) was used by registered credit card issuers to claim tax refunds on certain fuel sales.
What changed or needs a fresh check
- Edition date — confirm October 2006 (10-2006) is printed.
- Fee — Not stated in the official source.
- Mailing address — Confirm the specific IRS mailing address listed under 'Where To File' in the Form 8849 instructions.
- Signature — The source does not specify a required signature location, but it must be signed before sending.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule 8 (Form 8849) for records.
- 2When mailing, write “Registered Credit Card Issuer Claim” on the envelope.
- 3The 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.
- 4Total all amounts entered in column (c) and enter that result into the total refund box at the top of Schedule 8 (Form 8849).
Sources
- SRCForm 8849 (Schedule 8) is used by registered credit card issuers to claim a refund or payment of tax paid on certain sales of taxable fuel to state and local governments and certain sales of gasoline to nonprofit educational organizations. (Instructions p.2)
- SRCThe minimum claim amount must be at least $200, which can be met by combining amounts from lines 1 through 5. (Instructions p.2)
- SRCThe 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. (Instructions p.2)
- SRCFor filing, write “Registered Credit Card Issuer Claim” on the envelope and mail to the IRS. (Instructions p.2)
- SRCThe taxable fuel must have been purchased with a credit card issued by the issuer to the state/local government or nonprofit educational organization for sales after December 31, 2005. (Instructions p.2)
- SRCThe claim requires registration by the IRS and meeting conditions described in the note above line 1. (Instructions p.2)
Common confusion points
What is the minimum amount required for the claim on Form 8849S8?
The claim must be for a period that is at least 1 week, but what if it's less than a month?
How do I calculate the filing deadline?
If my fuel sales are split between Diesel and Kerosene, how do I combine them to meet the $200 minimum?
What must be written on the envelope when mailing this form?
Does the claim need to be for all types of taxable fuel listed (Diesel, Kerosene, Gasoline)?
If my business is a nonprofit educational organization, which sections apply?
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 8849S8
What is IRS Form 8849S8 used for?
This form allows companies that issue credit cards—like banks—to ask the IRS for money back on taxes they paid when selling specific types of fuel. These fuels include diesel, kerosene, and gasoline sold to government entities or educational nonprofits. The company must prove it is registered with the IRS before filing.
Who must file IRS Form 8849S8?
A registered credit card issuer must file IRS Form 8849 because it allows them to claim a refund or payment of tax paid on certain fuel sales.
What information does IRS Form 8849S8 require?
The form collects details about the claimant, including their registration number and name. It lists specific claims across lines 1 through 5, detailing the rate, gallons sold, and resulting amount of refund for each taxable fuel sale.
When is IRS Form 8849S8 due?
A 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 diesel fuel sold during September and October must be filed by December 31.
Where do I file IRS Form 8849S8?
The form is attached to Form 8849 itself. The envelope should state “Registered Credit Card Issuer Claim” when mailed to the IRS address listed under Where To File in the Form 8849 instructions.
How do I complete IRS Form 8849S8?
First, the claimant must ensure their registration number is entered. Next, claims are listed on lines 1 through 5, detailing the rate, gallons, and calculated amount of refund for each sale. Finally, all amounts in column (c) must be added up and entered into the total refund box at the top of Schedule 8 (Form 8849).
What happens if IRS Form 8849S8 is filed incorrectly?
If the credit card issuer does not meet all conditions (being registered and meeting claim requirements), or if the fuel was purchased without a credit card issued by the issuer, they cannot make the claim.
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