Schedule 1 (Form 8849) (Rev. 1-2009) Page 3
What’s New
● After October 3, 2008, a claim for nontaxable use of
liquefied gas derived from biomass can be made on line 6h
(credit reference number 435) at $.183 per gallon.
● Claims for exported gasoline blendstocks taxed at $.001
per gallon are made on line 8a. Continue to use line 1b to
make claims for exported gasoline blendstocks taxed at
$.184 per gallon.
Reminders
The ultimate purchaser of aviation gasoline or kerosene used
in foreign trade is eligible to make a claim on line 2d or 5e
for the leaking underground storage tank (LUST) tax if the
ultimate purchaser has not waived his or her right to make
the claim by providing the registered ultimate vendor with an
unexpired waiver.
General Instructions
Purpose of Schedule
An ultimate purchaser of certain fuels uses Schedule 1 to
make a claim for refund. The fuels for which a claim can be
made are listed on the form. The fuel must have been used
in a nontaxable use. See Type of Use below and the
instructions for lines 1 through 8 for more information.
Claim Requirements
The following requirements must be met.
1. The amount claimed on Schedule 1 must be at least
$750. This amount may be met by:
a. Making a claim for fuel used during any quarter of a
claimant’s income tax year or
b. Aggregating amounts from any quarters of the claimant’s
income tax year for which no other claim has been made.
2. The claim must be filed during the first quarter following
the last quarter included in the claim. For example, a claim
for the quarters consisting of July through September and
October through December must be filed between January 1
and March 31.
3. Only one claim may be filed for a quarter.
Note. If requirements 1–3 above are not met, see Annual
Claims under Additional Information for Schedules 1, 2, and 3
in the Form 8849 instructions.
Total Refund
Add all amounts in column (d) and enter the result in the
total refund box at the top of the schedule.
Type of Use
The fuel must have been used for one or more of the types
of use listed in the instructions for lines 1 through 7. The
nontaxable uses are listed in the Type of Use Table in the
Form 8849 instructions.
Exported taxable fuel. The claim rates for exported taxable
fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers
making a claim for exported taxable fuel must include with
their records proof of exportation. Proof of exportation
includes:
● A copy of the export bill of lading issued by the delivering
carrier,
● A certificate by the agent or representative of the export
carrier showing actual exportation of the fuel,
● A certificate of lading signed by a customs officer of the
foreign country to which the fuel is exported, or
● A statement of the foreign consignee showing receipt of
the fuel.
How To File
Attach Schedule 1 to Form 8849. Mail to the IRS at the
address under Where To File in the Form 8849 instructions.
Specific Instructions
Line 1. Nontaxable Use of Gasoline
Allowable uses. 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 does not include any personal
use or use in a motorboat. See Types of Use 13 and 14 in the
Form 8849 instructions.
For line 1b, the gasoline must have been exported during
the period of claim (Type of use 3). See Exported taxable fuel
earlier.
Line 2. Nontaxable Use of Aviation Gasoline
Allowable uses. For line 2b, the aviation gasoline must have
been used during the period of claim for type of use 2, 9, 10,
11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the
Form 8849 instructions.
For line 2c, the aviation gasoline must have been exported
during the period of claim (Type of use 3). See Exported
taxable fuel earlier.
For line 2d, the aviation gasoline must have been used
during the period of claim for type of use 9. This claim is
made in addition to the claim made on line 2b for type of
use 9.
Line 3. Nontaxable Use of Undyed Diesel Fuel
Allowable uses. For line 3a, the diesel fuel must have been
used during the period of claim for type of use 2, 6, 7, 8, 11,
12, 13, 14, or 15. Type of use 8 includes use as heating oil and
use in a boat. Type of use 2 does not include any personal use
or use in a motorboat. See Types of Use 13 and 14 in the
Form 8849 instructions.
For line 3e, the diesel fuel must have been exported during
the period of claim (Type of use 3). See Exported taxable fuel
earlier.
Line 4. Nontaxable Use of Undyed Kerosene (Other
Than Kerosene Used in Aviation)
Allowable uses. For line 4a, the kerosene must have been
used during the period of claim for type of use 2, 6, 7, 8, 11,
12, 13, 14, or 15. Type of use 8 includes use as heating oil and
use in a boat. Type of use 2 does not include any personal use
or use in a motorboat. See Types of Use 13 and 14 in the
Form 8849 instructions.
For line 4d, the kerosene must have been exported during
the period of claim (Type of use 3). See Exported taxable fuel
earlier.
For lines 4e and 4f, the kerosene must have been used
during the period of claim for type of use 2.
Line 5. Kerosene Used in Aviation
Claimant. Claimant certifies that the right to make the claim
has not been waived. For lines 5a and 5b, the ultimate
purchaser of kerosene used in commercial aviation (other
than foreign trade) is eligible to make this claim.
For lines 5c, 5d, and 5e, the ultimate purchaser of
kerosene used in noncommercial aviation (except for
nonexempt, noncommercial aviation and exclusive use by a
state, political subdivision of a state, or the District of
Columbia) is eligible to make this claim. The ultimate
purchaser certifies that the right to make this claim has not
been waived.
