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Schedule 2 (Form 8849) (Rev. 1-2009)
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.
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.
Lines 3a and 3b. Sales by Registered Ultimate Vendors of
Kerosene For Use in Commercial Aviation (Other Than
Foreign Trade)
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.
Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate
Vendors of Kerosene 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.
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.
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.
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.
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.
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.
Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate
Vendors of Gasoline or Aviation Gasoline
1. The claim must be for gasoline or aviation gasoline sold during
a period that is at least 1 week.
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.
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.
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.
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.
Claim requirements. The following requirements must be met.
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.
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
