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Official form guide
Form 8849S1: 8849 (Schedule 1)
IRS Form 8849 Schedule 1 is used by ultimate purchasers of certain fuels to claim refunds for nontaxable fuel use, requiring a minimum claim amount of $750 and filing within the first quarter after the claim period.
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IRS Form 8849S1 - 8849 (Schedule 1)
IRS Form 8849 Schedule 1 is used by ultimate purchasers of certain fuels to claim refunds for nontaxable fuel use, requiring a minimum claim amount of $750 and filing within the first quarter after the claim period.
Risk Radar
Scan points- 1Submitting a claim under the $750 minimum will cause the refund to be denied.
- 2Claim amount is below the required $750 minimum.
- 3Filing the claim after the first quarter following the claim period.
- 4Submitting more than one claim for the same quarter.
- 5Failing to attach required export documentation for exported taxable fuel.
Plain English
This form lets the buyer of fuel that was used in a way the tax doesn’t apply to ask the IRS for a refund. You list the fuel type, how it was used, and the amount of tax you paid. You must also attach proof like export documents or a statement for the 2020 kerosene holiday.
Submission Date
- Filing date: 2020-06-01 22:10:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an ultimate purchaser of certain fuels claims a refund for nontaxable fuel use.
- Do not use it when the claim involves taxable use, personal use, or filing with any other schedule.
- Check Schedule 2 (Form 8849) instead when the claim is for kerosene sales from a blocked pump.
Form selector
Use this form or another form?
Claim for kerosene sales from a blocked pump
Blocked‑pump claims require a registered ultimate vendor
✓ Verify vendor registration status
Annual claim covering multiple schedules
Additional information is required for Schedules 1‑3
✓ Review Annual Claims instructions
General refund claim for nontaxable fuel use
Schedule 1 must accompany the main Form 8849
✓ Confirm Schedule 1 is attached to Form 8849
Form 8849 with Schedule 1 attached
Deadline or filing window
The filing window opens after the last quarter of fuel use and closes at the end of the following first quarter. For a claim covering the July‑September and October‑December quarters, the deadline is March 31 of the next year. No automatic extension is provided; claims filed after this period must be treated as annual claims per the instructions.
Checklist
What you need before filling it out
Name as shown on Form 8849
Claimant’s legal name · Top of Schedule 1
EIN or SSN
Employer Identification Number or Social Security Number · Top of Schedule 1
Total refund
Sum of column (d) amounts · Total refund box at top of schedule
Period of claim
Dates of fuel purchase · Period of claim field (MMDDYYYY)
Type of use line 1a
Documentation of fuel use type (e.g., farm, export) · Line 1a of Schedule 1
Before you submit
- 1Attach Schedule 1 to Form 8849.
- 2Enter the claimant’s name exactly as it appears on Form 8849.
- 3Provide the correct EIN or SSN in the designated field.
- 4Enter the period of claim using MMDDYYYY format.
- 5Select the appropriate type of use for each fuel line.
- 6Multiply the rate by gallons and record the amount in column (d).
- 7Sum all column (d) amounts and place the total in the Total Refund box.
- 8Include required export documentation for any exported fuel claim.
- 9Review Caution statements for lines 1a and 2b and certify as required.
How to file this form
- 1Attach Schedule 1 to Form 8849 and keep the attached packet as proof of filing.
- 2Complete all required fields on Schedule 1, including name, EIN/SSN, period of claim, and fuel use details.
- 3Calculate each refund amount by multiplying rate by gallons and enter the result in column (d).
- 4Add all amounts in column (d) and enter the total refund at the top of the schedule.
- 5Mail the completed Form 8849 with attached Schedule 1 to the IRS address listed in the Form 8849 instructions.
- 6Retain a copy of the mailed packet as proof of filing.
Known limitations
- 1Claims cannot be made on line 4 for kerosene sales from a blocked pump; Schedule 2 must be used.
- 2For lines 1a and 2b (types 13 and 14), the claimant must not have waived the right to claim or provided a certificate to a credit‑card issuer.
- 3Exported taxable fuel claims require proof of exportation such as a bill of lading or carrier certificate.
- 4The kerosene commercial aviation tax holiday applies only from March 28 2020 through December 31 2020.
- 5Only ultimate purchasers may file; intermediate purchasers are excluded.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Schedule 1 (Form 8849) is revised May 2020; the source directs users to www.irs.gov/Form8849 for the latest information and does not specify any later changes.
What changed or needs a fresh check
- Edition date — confirm revision reads Rev. May 2020
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Attach to Form 8849 — confirm Schedule 1 is attached to Form 8849
Quick Facts
Downloads
After you file
- 1Keep a complete copy of Form 8849 and the attached Schedule 1 for your records.
- 2Store all supporting documents, including export certificates, for at least three years.
- 3Monitor the IRS refund status and retain any acknowledgment notices.
- 4If an error is discovered, file a corrected Schedule 1 with a new Form 8849.
- 5Respond promptly to any IRS notices related to the claim.
Sources
- SRCForm p.1 — Schedule 1 must be attached to Form 8849 and not filed with any other schedule.
- SRCForm p.3 — Ultimate purchaser of certain fuels uses Schedule 1 to make a claim for refund.
- SRCForm p.1 — Claims cannot be made on line 4 for kerosene sales from a blocked pump; only registered ultimate vendors may make those claims using Schedule 2.
- SRCForm p.1 — For lines 1a and 2b (types 13 and 14), claimant certifies that a certificate has not been provided to the credit card issuer.
- SRCForm p.2 — Exported dyed diesel fuel and exported gasoline blendstocks are taxed at $.001.
- SRCForm p.3 — Tax holiday for kerosene used in commercial aviation applies March 28 2020 through December 31 2020.
- SRCForm p.3 — Proof of exportation must include a bill of lading, carrier certificate, customs officer certificate, or foreign consignee statement.
- SRCForm p.3 — Total Refund: add all amounts in column (d) and enter the result in the total refund box at the top.
- SRCForm p.1 — Period of claim: enter month, day, and year in MMDDYYYY format.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Can I claim kerosene from a blocked pump on Schedule 1?
The source bars such claims on line 4 and directs use of Schedule 2.
→ Verify pump status and use Schedule 2 if blocked.
Is personal use of gasoline allowed?
Type 2 excludes personal use and motorboat use.
→ Ensure the selected use type is not personal.
Do I need to attach export documents for exported fuel?
Exported taxable fuel requires proof of exportation.
→ Attach a bill of lading, carrier certificate, customs officer certificate, or foreign consignee statement.
What rate applies to exported dyed diesel fuel?
Exported dyed diesel fuel is taxed at $.001 per the source.
→ Use rate $.001 on the appropriate line.
Do I have to certify dye presence for diesel?
The claim requires certification that diesel did not contain visible dye.
→ Check the certification box when dye is absent.
Is the aviation kerosene tax holiday still in effect?
The holiday only covers March 28 2020 through December 31 2020.
→ Confirm the claim date falls within that range.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8849 — file a corrected Schedule 1 with a new Form 8849.
Questions about IRS Form 8849S1
What is IRS Form 8849S1 used for?
This form lets the buyer of fuel that was used in a way the tax doesn’t apply to ask the IRS for a refund. You list the fuel type, how it was used, and the amount of tax you paid. You must also attach proof like export documents or a statement for the 2020 kerosene holiday.
Who must file IRS Form 8849S1?
The form must be filed by the ultimate purchaser of the fuel who is seeking a refund for a nontaxable use.
What information does IRS Form 8849S1 require?
It gathers the claimant’s name, EIN or SSN, total refund amount, and details of each claim on lines 1 through 8, including fuel type, use type, and credit rate.
When is IRS Form 8849S1 due?
The claim must be filed during the first quarter following the last quarter covered by the claim; for example, a claim covering July‑September and October‑December must be filed between January 1 and March 31.
Where do I file IRS Form 8849S1?
Attach Schedule 1 to Form 8849 and mail the package to the IRS address listed under “Where To File” in the Form 8849 instructions.
How do I complete IRS Form 8849S1?
Complete the top of Schedule 1 with the claimant’s name, EIN/SSN and calculate the total refund. Fill the appropriate lines (e.g., 1a, 5c) with the fuel’s type of use, amount and credit rate, ensuring the claim is at least $750 and only one claim per quarter. Attach any required statements, such as the 2020 kerosene tax‑holiday explanation, and sign the form. Finally, attach Schedule 1 to Form 8849 and mail it to the IRS address in the Form 8849 instructions.
What happens if IRS Form 8849S1 is filed incorrectly?
If the claim does not meet requirements 1‑3 (minimum $750, filing within the first quarter, only one claim per quarter), the IRS will reject the claim and refer you to the Annual Claims section.
Can I claim kerosene from a blocked pump on Schedule 1?
The source bars such claims on line 4 and directs use of Schedule 2. Verify pump status and use Schedule 2 if blocked.
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