Schedule 1 (Form 8849) (Rev. 8-2016)
Page 3
What’s New
Alternative liquid fuel and compressed natural gas (CNG)
gasoline gallon equivalent (GGE) and diesel gallon
equivalent (DGE). For sales or uses of fuel after December 31,
2015, for taxation under section 4041, liquefied petroleum gas
(LPG) has a GGE of 5.75 pounds or 1.353 gallons of LPG,
liquefied natural gas (LNG) has a DGE of 6.06 pounds or 1.71
gallons of LNG, and CNG has a GGE of 5.66 pounds or 123.57
cubic feet of CNG. See Line 6. Nontaxable Use of Alternative
Fuel, later.
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
