Fillable F8849s2 Accessible Form 8849 (Schedule 2 (Rev. 01-2009)

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F8849s2 Accessible Form 8849 (Schedule 2 (Rev. 01-2009)

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(Form 8849)
Schedule 2
(Rev. January 2009)
Sales by Registered Ultimate Vendors
OMB No. 1545-1420
Cat. No. 27450UFor Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.
Department of the Treasury
Internal Revenue Service
Attach to Form 8849. Do not file with any other schedule.
Name as shown on Form 8849 EIN Total refund (see instructions)
$
Period of claim: Enter month, day, and year
in MMDDYYYY format.
From
To
Claimant’s registration no.
U V
Complete for lines 1a, 2a, 4a, 4b, 5a, and 5b. Also
complete for lines 3d and 3e, type of use 14. Note: UV
claimant must complete line 6 or 7 on page 3.
U B
Complete for lines 1b and 2c.
U P
Complete for line 2b.
U A
Complete for line 3. See UV for lines 3d and 3e, type of
use 14.
1 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel
Claimant sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent
of the buyer to make the claim. For line 1a, claimant has obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. For line 1b, the registered ultimate vendor is eligible to make
this claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an
unexpired waiver and has no reason to believe any of the information in the waiver is false. See the instructions for
additional information to be submitted.
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and
check here
Caution. Claims cannot be made on line 1a for diesel fuel purchased by a state or local government for its exclusive
use with a credit card issued to the state or local government by a credit card issuer.
(a) Rate (b) Gallons (c) Amount of refund
Multiply col. (a) by col. (b)
(d)
CRN
a
Use by a state or local government
$ .243 $ 360
b
Use in certain intercity and local buses
.17 350
2 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
Claimant sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent
of the buyer to make the claim. For line 2a, claimant has obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. For line 2b, claimant has a statement, if required, that
contains the date of sale, name and address of the buyer, and the number of gallons of kerosene sold to the buyer.
For line 2c, the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to make the
claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any of the
information in the waiver is false. See the instructions for additional information to be submitted.
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and
check here
Caution. Claims cannot be made on line 2a for kerosene purchased by a state or local government for its exclusive use
with a credit card issued to the state or local government by a credit card issuer.
(a) Rate (b) Gallons (c) Amount of refund
Multiply col. (a) by col. (b)
(d)
CRN
a
Use by a state or local government
$ .243
$
346
b Sales from a blocked pump
.243
c
Use in certain intercity and local buses
.17
347
Schedule 2 (Form 8849) (Rev. 1-2009)
Schedule 2 (Form 8849) (Rev. 1-2009) Page 2
Name as shown on Form 8849 EIN
3 Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation
Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the
buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. For lines
3a, 3b, 3d, 3e, and 3f, the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to
make the claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any
of the information in the waiver is false. For line 3c, claimant has obtained the required certificate from the buyer and
has no reason to believe any of the information in the certificate is false. See the instructions for additional information
to be submitted.
Type of
use
(a)
Rate
(b)
Gallons
(c)
Amount of refund
Multiply col. (a)
by col. (b)
(d)
CRN
a
Use in commercial aviation (other than foreign trade)
taxed at $.219
$
.175
$
355
b
Use in commercial aviation (other than foreign trade)
taxed at $.244
.200
417
c Nonexempt use in noncommercial aviation
.025
418
d
Other nontaxable uses taxed at $.244
.243
346
e Other nontaxable uses taxed at $.219
.218
369
f LUST tax on aviation fuels used in foreign trade
.001 433
4 Sales by Registered Ultimate Vendors of Gasoline
Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired
certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for
additional information to be submitted.
Caution. Claims cannot be made on line 4a or 4b for gasoline purchased by a state or local government or a nonprofit
educational organization for its exclusive use with a credit card issued to the state or local government or nonprofit
educational organization by the credit card issuer.
(a) Rate (b) Gallons (c) Amount of refund
Multiply col. (a) by col. (b)
(d)
CRN
a Use by a nonprofit educational organization
$ .183
$
362
b
Use by a state or local government
.183
5 Sales by Registered Ultimate Vendors of Aviation Gasoline
Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer,
repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an
unexpired certificate from the buyer and has no reason to believe any information in the certificate is false. See the
instructions for additional information to be submitted.
Caution. Claims cannot be made on line 5a or 5b for aviation gasoline purchased by a state or local government or a
nonprofit educational organization for its exclusive use with a credit card issued to the state or local government or
nonprofit educational organization by the credit card issuer.
(a) Rate (b) Gallons (c) Amount of refund
Multiply col. (a) by col. (b)
(d)
CRN
a Use by a nonprofit educational organization
$ .193
$
324
b Use by a state or local government
.193
Schedule 2 (Form 8849) (Rev. 1-2009)
Schedule 2 (Form 8849) (Rev. 1-2009) Page 3
Name as shown on Form 8849 EIN
6 Government Unit Information
Complete if making a claim on lines 1a or 2a; or lines 3d and 3e for type of use 14. Enter the information below for
each governmental unit to whom the fuel was sold. If more space is needed, attach additional sheets.
Taxpayer Identification No. Name Gallons
7 Nonprofit Educational Organization and Government Unit Information
Complete if making a claim on lines 4a, 4b, 5a, or 5b. Enter the information below for each nonprofit educational organization
or governmental unit to whom the gasoline or aviation gasoline was sold. If more space is needed, attach additional sheets.
Taxpayer Identification No. Name Gallons
Schedule 2 (Form 8849) (Rev. 1-2009)
Schedule 2 (Form 8849) (Rev. 1-2009) Page 4
Reminders
● Registered ultimate vendors of kerosene sold for nontaxable
use in noncommercial aviation are eligible to make a claim on
lines 3d and 3e only if the buyer waives his or her right to make
the claim by providing the registered ultimate vendor with an
unexpired waiver.
● Registered ultimate vendors of kerosene sold for use in foreign
trade are eligible to make a claim on line 3f for the leaking
underground storage tank (LUST) tax if the buyer waives his or
her right to make the claim by providing the registered ultimate
vendor with an unexpired waiver.
● Registered ultimate vendors cannot make claims for certain
uses of taxable fuel if the ultimate purchaser purchased the fuel
with a credit card issued to the ultimate purchaser by the credit
card issuer. See the Cautions above lines 1a, 2a, 4a, and 5a.
General Instructions
Purpose of Schedule
A registered ultimate vendor of undyed diesel fuel, undyed
kerosene, kerosene sold for use in aviation, gasoline, or aviation
gasoline uses Schedule 2 to make a claim for refund.
See Registration Number below if you do not have a valid regi-
stration number.
Total Refund
Add all amounts in column (c) and enter the result in the total
refund box at the top of the schedule.
Registration Number
You must enter your registration number. You are registered if
you received a letter of registration with a registration number
from the IRS that has not been revoked or suspended. See the
list below. If you do not have a registration number, you cannot
make this claim. Use Form 637, Application for Registration (For
Certain Excise Tax Activities), to apply for one.
● UV. Ultimate vendor that sells undyed diesel fuel, undyed
kerosene, gasoline or aviation gasoline; lines 1a, 2a, 4a, 4b, 5a,
and 5b; and lines 3d and 3e, type of use 14.
● UB. Ultimate vendor that sells undyed diesel fuel or undyed
kerosene for use in certain intercity and local buses; lines 1b and
2c.
● UP. Ultimate vendor that sells kerosene sold from a blocked
pump; line 2b.
● UA. Ultimate vendor that sells kerosene for use in aviation;
lines 3a–3f. See UV above for lines 3d and 3e, type of use 14.
Required Certificate or Waiver
The required certificates or waivers are listed in the line
instructions and are available in Pub. 510.
How To File
Attach Schedule 2 to Form 8849. On the envelope write
“Registered Ultimate Vendor Claim” and mail to the IRS at the
address under Where To File in the Form 8849 instructions.
Specific Instructions
Line 1a. Sales by Registered Ultimate Vendors of Undyed
Diesel Fuel
Claimant. The registered ultimate vendor of the diesel fuel is the
only person eligible to make this claim and has obtained the
required certificate from the buyer and has no reason to believe
any information in the certificate is false. See Model Certificate P
in Pub. 510. Only one claim may be filed with respect to any
gallon of diesel fuel.
Allowable sales. The diesel fuel must have been sold during the
period of claim by the registered ultimate vendor for the
exclusive use by a state or local government (including essential
government use by an Indian tribal government).
Claim requirements. The following requirements must be met.
1. The claim must be for diesel fuel sold during a period that
is at least 1 week.
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1, 2, and 3 may be combined.
3. 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 diesel fuel sold during September and October must be
filed by December 31.
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.
Information to be submitted. Complete Line 6, Government
Unit Information, for each governmental unit to whom the diesel
fuel was sold and the number of gallons sold to each. If more
space is needed, attach additional sheets.
Line 1b. Sales by Registered Ultimate Vendors of Undyed
Diesel Fuel for Use in Certain Intercity and Local Buses
Claimant. The registered ultimate vendor of the diesel fuel is
eligible to make a claim on line 1b only if the buyer waives his or
her right to make the claim by providing the registered ultimate
vendor with an unexpired waiver. See Model Waiver N in Pub.
510. Only one claim may be filed with respect to any gallon of
diesel fuel.
Claim requirements. The following requirements must be met.
1. The claim must be for diesel fuel sold during a period that
is at least 1 week.
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1, 2, and 3 may be combined.
3. 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 diesel fuel sold during September and October must be
filed by December 31.
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.
Lines 2a and 2b. Sales by Registered Ultimate Vendors of
Undyed Kerosene (Other Than Kerosene For Use in
Aviation)
Claimant. For line 2a, the registered ultimate vendor of the
kerosene is the only person eligible to make this claim and has
obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. See
Model Certificate P in Pub. 510. For line 2b, claimant has a
statement, if required, that contains the date of sale, name and
address of the buyer, and the number of gallons of kerosene
sold to the buyer. For lines 2a and 2b, only one claim may be
filed with respect to any gallon of kerosene.
Allowable sales. For line 2a, the kerosene must have been sold
by the registered ultimate vendor during the period of claim for
the exclusive use by a state or local government (including
essential government use by an Indian tribal government). For
line 2b, the kerosene must have been sold during the period of
claim from a blocked pump.
Schedule 2 (Form 8849) (Rev. 1-2009) Page 5
Claim requirements. The following requirements must be met.
1. The claim must be for kerosene sold during a period that is at
least 1 week.
2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.
3. 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.
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.
Information to be submitted. For claims on line 2a, complete Line
6, Government Unit Information, for each governmental unit to whom
the kerosene was sold and the number of gallons sold to each.
Line 2c. Sales by Registered Ultimate Vendors of Undyed
Kerosene for Use in Certain Intercity and Local Buses
Claimant. The registered ultimate vendor of the kerosene is eligible
to make a claim on line 2c only if the buyer waives his or her right to
make the claim by providing the registered ultimate vendor with an
unexpired waiver. See Model Waiver N in Pub. 510. Only one claim
may be filed with respect to any gallon of kerosene.
Claim requirements. The following requirements must be met.
1. The claim must be for kerosene sold during a period that is at
least 1 week.
2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.
3. 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 diesel fuel sold during September and October must be filed by
December 31.
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.
Lines 3a and 3b. Sales by Registered Ultimate Vendors of
Kerosene For Use in Commercial Aviation (Other Than
Foreign Trade)
Claimant. The registered ultimate vendor of the kerosene sold for
use in commercial aviation (other than foreign trade) is eligible to
make this claim only if the buyer waives his or her right by providing
the registered ultimate vendor with an unexpired waiver. See Model
Waiver L in Pub. 510. Only one claim may be filed with respect to
any gallon of kerosene.
Claim requirements. The following requirements must be met.
1. The claim must be for kerosene sold during a period that is at
least 1 week.
2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.
3. 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.
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.
Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate
Vendors of Kerosene For Use in Noncommercial Aviation
Claimant. For line 3c, the registered ultimate vendor of the kerosene
sold for use in nonexempt, noncommercial aviation is the only
person eligible to make this claim and has obtained the required
certificate from the ultimate purchaser. See Model Certificate Q in
Pub. 510. For lines 3d, 3e, and 3f, the registered ultimate vendor of
the kerosene sold for nontaxable use in noncommercial aviation
(foreign trade for line 3f) is eligible to make this claim only if the
buyer waives his or her right to make the claim by providing the
registered ultimate vendor with an unexpired waiver. For type of use
1, 9, 10, 11, 13, 15, or 16, see Model Waiver L in Pub. 510. For type
of use 14, see Model Certificate P in Pub. 510. Only one claim may
be filed with respect to any gallon of kerosene sold for use in
noncommercial aviation.
Allowable sales. For line 3c, the kerosene must have been sold
during the period of claim for a nonexempt use in noncommercial
aviation. For lines 3d and 3e, the kerosene sold for use in
noncommercial aviation must have been sold during the period of
claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 3f, the
kerosene sold for use in noncommercial aviation must have been sold
during the period of claim for type of use 9. This claim is made in
addition to the claim made on lines 3d and 3e for type of use 9.
Claim requirements. The following requirements must be met.
1. The claim must be for kerosene sold for use in noncommercial
aviation during a period that is at least 1 week.
2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.
3. 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.
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.
Information to be submitted. For claims on lines 3d and 3e (type of
use 14), complete Line 6, Government Unit Information, for each
governmental unit to whom the kerosene was sold and the number
of gallons sold to each.
Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate
Vendors of Gasoline or Aviation Gasoline
Claimant. The registered ultimate vendor of the gasoline or aviation
gasoline is eligible to make a claim on lines 4a, 4b, 5a, and 5b if the
ultimate purchaser waives his or her right to make the claim by
providing the registered ultimate vendor with an unexpired certificate.
See Model Certificate M in Pub. 510. Only one claim may be filed
with respect to any gallon of gasoline or aviation gasoline.
Allowable sales. The gasoline or aviation gasoline must have been
sold during the period of claim for:
● Use by a nonprofit educational organization, or
● Use by a state or local government (including essential
government use by an Indian tribal government).
Claim requirements. The following requirements must be met.
1. The claim must be for gasoline or aviation gasoline sold during
a period that is at least 1 week.
2. The amount of the claim must be at least $200. To meet this
minimum, amounts from lines 4a, 4b, 5a, and 5b may be combined.
3. 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 gasoline or aviation gasoline sold during September and October
must be filed by December 31.
Information to be submitted. Complete Line 7, Nonprofit
Educational Organization and Government Unit Information, for each
nonprofit educational organization or governmental unit to whom the
gasoline or aviation gasoline was sold and the number of gallons
sold to each.
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F8849s2 Accessible Form 8849 (Schedule 2 (Rev. 01-2009)

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Completed 1 July 2020

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