Form 8849 (Rev. 8-2014)
Additional Information for Schedules 1, 2,
If a claim was not made for any gallons during the
income tax year on Form 8849, an annual claim may be
made. Generally, an annual claim is made on Form 4136
for the income tax year during which the fuel was:
• Used by the ultimate purchaser;
• Sold by the registered ultimate vendor;
• Purchased with a credit card issued by a registered
credit card issuer (except for gasoline and aviation
• Used to produce biodiesel or renewable diesel
mixtures, and alternative fuel mixtures; or
• Used in mobile machinery.
The following claimants must use Form 8849 (Schedule
1) for annual claims.
1. The United States.
2. A state, political subdivision of a state, or the District
of Columbia (but see Types of Use 13 and 14, earlier).
3. Organizations exempt from income tax under section
501(a) (provided that the organization is not required to
file Form 990-T, Exempt Organization Business Income
Tax Return, for that taxable year).
For claimants included in 1–3 above, the annual Form
8849 for fuel used during the taxable year must be filed
within the 3 years following the close of the taxable year.
For these claimants, the taxable year is based on the
calendar year or fiscal year it regularly uses to keep its
Although not an annual claim, the above claimants
should use Schedule 3 (Form 8849) to claim the
alternative fuel credit.
Note. Gasoline used by the above claimants on a farm
for farming purposes (type of use 1) is an allowable use
on Schedule 1 (Form 8849), line 1.
Paid Preparer Use Only
A paid preparer must sign Form 8849 and provide the
information in the Paid Preparer Use Only section at the
end of the form if the preparer was paid to prepare the
form and is not an employee of the filing entity. The
preparer must give you a copy of the form in addition to
the copy to be filed with the IRS.
If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
Include your complete address. If you work for a firm, you
also must enter the firm's name and the EIN of the firm.
However, you cannot use the PTIN of the tax preparation
firm in place of your PTIN.
You can apply for a PTIN online or by filing Form W-12,
IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal. For more information about
applying for a PTIN online, visit the IRS website at
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on the form and schedules to carry
out the Internal Revenue laws of the United States. We need
it to figure and collect the right amount of tax. Subtitle F,
Procedure and Administration, of the Internal Revenue Code
allows refunds of taxes imposed under Subtitle D,
Miscellaneous Excise Taxes. The form and schedules are
used to determine the amount of the refund that is due to
you. Section 6109 requires you to provide your taxpayer
identification number (SSN or EIN). Routine uses of tax
information include giving it to the Department of Justice for
civil and criminal litigation, and cities, states, and the District
of Columbia for use in administering their tax laws. We may
also disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement
agencies and intelligence agencies to combat terrorism.
You are not required to claim a refund; however, if you
do so you must provide the information requested on this
form. If you fail to provide all requested information in a
timely manner, we may be unable to process this claim. If
you provide false or fraudulent information, you may be
liable for penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file the form and
schedules will vary depending on individual
circumstances. The estimated average times are:
about the law
or the form
sending the form
to the IRS
Form 8849 3 hr., 21 min. 24 min. 28 min.
Schedule 1 20 hr., 19 min. 6 min. 25 min.
Schedule 2 11 hr., 43 min. 11 min.
Schedule 3 7 hr., 10 min. 6 min. 13 min.
Schedule 5 3 hr., 35 min. 6 min. 9 min.
Schedule 6 2 hr., 9 min. 24 min. 27 min.
Schedule 8 5 hr., 15 min. 5 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making the form
and schedules simpler, we would be happy to hear from
you. You can send your comments from
www.irs.gov/formspubs. Click on “More Information” and
then on “Give us feedback.” You can also write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 8849 to this address. Instead, see
Where To File, earlier.