Fillable F8849s3 Schedule 3 (Form 8849) (Rev. February 2020)

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F8849s3 Schedule 3 (Form 8849) (Rev. February 2020)

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Schedule 3
(Form 8849)
(Rev. February 2020)
Department of the Treasury
Internal Revenue Service
Certain Fuel Mixtures
and the Alternative Fuel Credit
▶
Attach to Form 8849. Don’t file with any other schedule.
▶
Go to www.irs.gov/Form8849 for instructions and the latest information.
OMB No. 1545-1420
Name as shown on Form 8849 EIN or SSN
Total refund (see instructions)
$
Caution: For 2018 and 2019: See the instructions and Notice 2020-08 for information on how to make 2018 and 2019 claims. Combine claims for
2018 and 2019 on the same Schedule 3 (Form 8849). For 2020 and later year claims: The biodiesel mixture credit and renewable diesel mixture
credit must first be taken as a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720. Similarly, the
alternative fuel credit must first be taken on Form 720 as a credit against your alternative fuel or compressed natural gas (CNG) tax liability. If you
have these tax liabilities and you didn’t make the claim on Form 720, Schedule C, as a credit against those liabilities, you must first file Form 720-
X, Amended Quarterly Federal Excise Tax Return, before Schedule 3 (Form 8849) can be used for the refund. You can’t claim any amounts on
Form 8849 that you claimed (or will claim) on Form 720, Schedule C; Form 720-X; or Form 4136, Credit for Federal Tax Paid on Fuels.
Claimant’s registration no.
▶
Enter your registration number, including the prefix. Line 3 claimants must enter their AL or AM registration number.
Period of claim: Enter month, day, and year in
MMDDYYYY format.
From
▶
To
▶
1 Reserved for future use
Reserved for future use
(a)
Rate
(b)
Gallons of alcohol
(c) Amount of claim
Multiply col. (a) by col. (b).
(d)
CRN
a
Reserved for future use
b
Reserved for future use
2 Biodiesel or Renewable Diesel Mixture Credit
Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM
D6751 and met the EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as
a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met the EPA’s registration requirements for
fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant
to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable,
Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 2. See the instructions for line 2 for
information about renewable diesel used in aviation.
(a)
Rate
(b)
Gallons of
biodiesel or
renewable diesel
(c) Amount of claim
Multiply col. (a) by col. (b)
(d)
CRN
a
Biodiesel (other than agri-biodiesel) mixtures
$1.00
$
388
b
Agri-biodiesel mixtures
1.00 390
c
Renewable diesel mixtures
1.00 307
3 Alternative Fuel Credit
(a)
Rate
(b)
Gallons, or
gasoline or diesel
gallon equivalent
(c) Amount of claim
Multiply col. (a) by col. (b)
(d)
CRN
a
Liquefied petroleum gas (LPG)
$.50
$
426
b
“P” Series fuels
.50 427
c
Compressed natural gas (CNG)
.50 428
d
Liquefied hydrogen
.50 429
e
Fischer-Tropsch process liquid fuel from coal (including peat)
.50 430
f
Liquid fuel derived from biomass
.50 431
g
Liquefied natural gas (LNG)
.50 432
h
Liquefied gas derived from biomass
.50 436
i
Compressed gas derived from biomass
.50 437
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.”
For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.
Cat. No. 27451F Schedule 3 (Form 8849) (Rev. 2-2020)
Schedule 3 (Form 8849) (Rev. 2-2020)
Page 2
Section references are to the Internal Revenue Code, unless otherwise
noted.
Future Developments
For the latest information about developments related to Schedule 3
(Form 8849) and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8849.
What’s New
Section 6426 credit extensions:
• Biodiesel and renewable diesel mixtures. The biodiesel and
renewable diesel mixture credit is retroactively extended for fuel sold or
used in 2018 through 2022.
• Alternative fuel. The alternative fuel credit is retroactively extended
for fuel sold or used in 2018 through 2020.
One-time claims for calendar years 2018 and 2019. The credits for
biodiesel mixtures, renewable diesel mixtures, and alternative fuels,
which expired at the end of 2017, were retroactively reinstated for
calendar years 2018 and 2019. You can make a one-time claim for
credits for sales or uses of these fuels in 2018 and 2019. You must
combine all claims for 2018 and 2019 on the same Schedule 3 (Form
8849) and file the claim between February 14, 2020, and on or before
August 11, 2020. For information on how to make a one-time claim, see
Notice 2020-08 and One-Time Claims for Calendar Years 2018 and
2019, below.
Alternative fuel mixture credits for 2018 and 2019. The credit for
alternative fuel mixtures also expired at the end of 2017, and is
retroactively reinstated for calendar years 2018 and 2019. If you want to
make a claim for the alternative fuel mixture credit for 2018 and/or 2019,
you must file Form 720-X, Amended Quarterly Federal Excise Tax
Return, for each year. For information on how to make a claim, see
Notice 2020-08.
Reminders
Reducing your excise tax liability. For federal income tax purposes,
reduce your section 4081 excise tax liability by the amount of excise tax
credit allowable under section 6426(c) and your section 4041 excise tax
liability by the amount of your excise tax credit allowable under section
6426(d), in determining your deduction for those excise taxes or your
cost of goods sold deduction attributable to those excise taxes.
Schedule 3 (Form 8849) can be filed electronically. For more
information on filing electronically, visit the IRS e-file website at
www.IRS.gov/eFile.
Purpose of Form
Use Schedule 3 (Form 8849) to make claims for sales or uses of
biodiesel mixtures, renewable diesel mixtures, and alternative fuels.
General Instructions
One-Time Claims for Calendar Years 2018 and 2019
You can make a one-time credit claim for your calendar years 2018 and
2019 sales or uses of biodiesel mixtures, renewable diesel mixtures, and
alternative fuels. To submit the one-time claim for excise tax credits, you
must file Schedule 3 (Form 8849). The one-time claim rule doesn’t apply
to income tax credits for biodiesel mixtures, renewable diesel mixtures,
and alternative fuels. You should continue to make those claims on
Forms 4136 and 8864.
If you filed “protective” or anticipatory claims for these credits, you
must refile your claims in accordance with Notice 2020-08. The IRS
won’t treat as perfected any such protective or anticipatory claims
previously filed with IRS that aren’t timely supplemented in accordance
with Notice 2020-08.
You must follow the procedures below to make a one-time calendar
year 2018 and/or 2019 claim on Schedule 3 (Form 8849).
• Enter amounts for 2018 and/or 2019 biodiesel mixtures or renewable
diesel mixtures on line 2, and alternative fuels on line 3, as appropriate.
• Submit a single form for all 2018 and 2019 biodiesel mixtures,
renewable diesel mixtures, and alternative fuels credit claims; the IRS
won’t process multiple submissions from a claimant.
• You must file your 2018 and 2019 claims for biodiesel mixture, renewable
diesel mixture, and alternative fuel by August 11, 2020. The IRS won’t
process claims for calendar year 2018 and 2019 received after that date.
• Combine claims for 2018 and 2019 on the same Schedule 3 (Form 8849).
Coordination With Excise Tax Credit
Only one credit may be taken for any one gallon of alternative fuel. If any
amount is claimed (or will be claimed) for any gallon of biodiesel mixture,
renewable diesel mixture, or alternative fuel on Form 720, Form 720-X,
Form 8864, or Form 4136, then a claim can’t be made on Form 8849,
Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture,
renewable diesel mixture, or alternative fuel.
Excise Tax Liability
Persons who blend an untaxed liquid with taxable fuel to produce a
taxable fuel mixture outside the bulk transfer terminal system must pay
the excise tax on the volume of the untaxed liquid in the mixture.
Use Form 720 to report these taxes. You also must be registered with
the IRS as a blender (M registrants). Line 3 claimants must also have an
AL registration number. See Form 637, Application for Registration (For
Certain Excise Tax Activities).
How To File
Attach Schedule 3 (Form 8849) to Form 8849. If you aren’t filing
electronically, on the envelope write “Fuel Mixture Claim” and send it to
the IRS at the address at the bottom of page 1.
Specific Instructions
Line 1
These lines are reserved for future use.
Line 2. Biodiesel or Renewable Diesel Mixture Credit
Claimant. The person that produced and sold or used the mixture in their
trade or business is the only person eligible to make this claim. The credit
is based on the gallons of biodiesel or renewable diesel in the mixture.
The biodiesel used to produce the biodiesel mixture must meet ASTM
D6751 and meet the Environmental Protection Agency’s (EPA)
registration requirements for fuels and fuel additives under section 211
of the Clean Air Act. The renewable diesel used to produce the
renewable diesel mixture must be derived from biomass, meet the
EPA’s registration requirements for fuels and fuel additives under
section 211 of the Clean Air Act, and meet ASTM D975, D396, or other
equivalent standard approved by the IRS. Renewable diesel also
includes fuel derived from biomass that meets a Department of Defense
specification for military jet fuel or an ASTM specification for aviation
turbine fuel. For a renewable diesel mixture used in aviation, kerosene is
treated as if it is diesel fuel.
▲
!
CAUTION
Renewable diesel doesn’t include any fuel derived from
coprocessing biomass (as defined in section 45K(c)(3)) with a
feedstock that isn’t biomass.
Claim requirements. 1. The biodiesel mixture credit may not be
claimed for biodiesel produced outside the United States for use as a
fuel outside the United States. The United States includes any
possession of the United States. The claimant has a certificate from the
producer. See Certificate below for details.
2. The claim must be for a biodiesel or renewable diesel mixture sold or
used during a period that’s at least 1 week.
3. The claimant has a certificate from the producer. See Certificate
below for details.
4. The amount of the claim must be at least $200 unless the claim is
filed electronically. To meet the minimum, amounts from lines 2 and 3
may be combined.
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.
For example, a calendar-year claimant’s claim for a biodiesel mixture
sold or used during June and July must be filed by September 30.
Note: If requirements 2–5 above aren’t met, see Annual Claims under
Additional Information for Schedules 1, 2, and 3 in the Form 8849
instructions.
Schedule 3 (Form 8849) (Rev. 2-2020)
Page 3
Certificate. The Certificate for Biodiesel and, if applicable, Statement
of Biodiesel Reseller must be attached to the first claim filed that is
supported by the certificate or statement. For the renewable diesel
mixture credit, you must edit the certificate and, if applicable, statement,
to indicate that the fuel to which the certificate and statement relate is
renewable diesel and state the renewable diesel meets the requirements
discussed earlier under Claimant. See Model Certificate O and Model
Statement S in Pub. 510.
Line 3. Alternative Fuel Credit
Claimant. For the alternative fuel credit, the registered alternative fueler
who (1) sold an alternative fuel at retail and delivered it into the fuel
supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel,
delivered it in bulk for taxable use in a motor vehicle or motorboat, and
received the required statement from the buyer, (3) used an alternative
fuel (not sold at retail or in bulk as previously described) in a motor
vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in
aviation is the only person eligible to make this claim.
Claim requirements. 1. The alternative fuel credit may not be claimed
for alternative fuel produced outside the United States for use as a fuel
outside the United States. The United States includes any possession of
the United States.
2. You must be registered with the IRS.
3. The claim must be for an alternative fuel sold or used (as described
above under Claimant) during a period that’s at least 1 week.
4. The amount of the claim must be at least $200 unless the claim is
filed electronically. To meet the minimum, amounts from lines 2 and 3
may be combined.
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. For example, a calendar-year claimant’s claim for an alternative
fuel sold or used during June and July must be filed by September 30.
Note: If requirements 2–5 above aren’t met, see Annual Claims under
Additional Information for Schedules 1, 2, and 3 in the Form 8849
instructions.
Carbon capture requirement. A credit for Fischer-Tropsch process
liquid fuel from coal (including peat) can be claimed only if the fuel is
derived from coal produced at a gasification facility which separates and
sequesters at least 75% of the facility’s total carbon dioxide emissions.
Claim rates.
• CNG has a claim rate (or GGE (gasoline gallon equivalent)) of 121
cubic feet.
• Compressed gas derived from biomass has a claim rate (or GGE) of
121 cubic feet.
• LPG has a claim rate (or GGE) of 5.75 pounds or 1.353 gallons of LPG.
• LNG has a claim rate (or DGE (diesel gallon equivalent)) of 6.06
pounds or 1.71 gallons of LNG.
Example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $0.50 =
$3,695.50 claim amount.
Amount of Claim
Multiply the number of gallons or gasoline (or diesel) gallon equivalents
by the rate and enter the result in the boxes for lines 2 and 3, column (c).
Total Refund
Add all amounts in column (c) and enter the result in the total refund box
at the top of the first page of the schedule. See Claim requirements,
above for each type of claim.
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F8849s3 Schedule 3 (Form 8849) (Rev. February 2020)

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Completed 11 March 2020

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