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Official form guide
Form 8849S2: 8849 (Schedule 2)
IRS Form 8849 is used by registered ultimate vendors of undyed diesel, kerosene, gasoline or aviation gasoline to claim a refund of excise tax. Claims must be filed by the last day of the first quarter after the earliest quarter of the claimant’s tax year.
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IRS Form 8849S2 - 8849 (Schedule 2)
IRS Form 8849 is used by registered ultimate vendors of undyed diesel, kerosene, gasoline or aviation gasoline to claim a refund of excise tax. Claims must be filed by the last day of the first quarter after the earliest quarter of the claimant’s tax year.
Risk Radar
Scan points- 1Submitting a claim without the buyer’s required certificate or waiver invalidates the refund request.
- 2Filing without the buyer’s required certificate or waiver.
- 3Submitting more than one claim for the same gallon of fuel.
- 4Omitting or entering an invalid registration number.
- 5Failing to attach Schedule 2 to Form 8849.
Plain English
This schedule lets vendors that sell certain fuels ask the IRS to refund the excise tax they paid. You report how many gallons were sold, to which buyers, and attach the schedule to Form 8849. The completed packet is mailed to the IRS.
Submission Date
- Filing date: 2020-12-08 22:14:35
- 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 a registered ultimate vendor of undyed diesel, undyed kerosene, gasoline, or aviation gasoline is claiming a refund of excise tax and will attach it to Form 8849.
- Do not use it when the kerosene was purchased by a state or local government with a credit card issued to that government, as claims on line 2a are prohibited.
- Check Form 637 instead when you need to apply for a registration number.
Form selector
Use this form or another form?
Need to apply for a registration number
Registration number is required to file Schedule 2; without it the claim is invalid
✓ Confirm you have no existing IRS registration letter
Filing a refund claim as a registered ultimate vendor
Schedule 2 must be attached to a completed Form 8849 for the claim to be processed
✓ Verify Form 8849 is the current revision
Claiming kerosene sales for foreign‑trade LUST tax with buyer waiver
The claim is made on Schedule 2 (lines 3f) attached to Form 8849 after obtaining an unexpired waiver
✓ Ensure the buyer’s waiver is attached
Deadline or filing window
A claim must be filed by the last day of the first quarter after the earliest quarter of the claimant’s tax year that includes the sales. No extension is mentioned in the official instructions; missing the deadline results in a late‑filed claim.
Checklist
What you need before filling it out
Period of claim
Month, day, and year in MMDDYYYY format · Entered on the top of Schedule 2
Total refund
Sum of all amounts in column (c) · Calculated on Schedule 2
Claimant’s registration no.
IRS registration number letter · Listed on Schedule 2 top box
Name as shown on Form 8849
Name from the primary Form 8849 · Top of Schedule 2
EIN
Employer Identification Number from Form 8849 · Top of Schedule 2
Before you submit
- 1Verify the revision date reads December 2020.
- 2Confirm the Period of claim dates are entered in MMDDYYYY format.
- 3Ensure the Total refund amount equals the sum of column (c).
- 4Check that the Claimant’s registration number is entered and valid.
- 5Attach Schedule 2 to a completed Form 8849.
- 6Write “Registered Ultimate Vendor Claim” on the envelope.
- 7Include required certificates or waivers as listed in Pub. 510.
- 8Sign the form where required.
- 9Mail to the IRS address indicated in the Form 8849 instructions.
- 10Keep a copy of the completed Schedule 2 for your records.
How to file this form
- 1Gather required certificates or waivers from each buyer.
- 2Complete all Schedule 2 fields (name, EIN, registration number, period, line entries, total refund).
- 3Attach the completed Schedule 2 to a completed Form 8849.
- 4Write “Registered Ultimate Vendor Claim” on the mailing envelope.
- 5Mail the package to the IRS address specified in the Form 8849 instructions.
- 6Retain the mailing receipt or tracking number as proof of filing.
Known limitations
- 1Claims cannot be made on line 2a for kerosene purchased by a state or local government with a credit card issued to that government.
- 2Registered ultimate vendors cannot claim for certain uses if the buyer used a credit card issued by a credit card issuer.
- 3Only one claim may be filed with respect to any gallon of diesel fuel.
- 4A valid registration number is required; without it the claim cannot be made.
- 5Claims for kerosene used in non‑commercial aviation require an unexpired buyer waiver.
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->The form is the Schedule 2 (Form 8849) revision dated December 2020. The source directs filers to www.irs.gov/Form8849 for the latest information and notes a tax‑holiday change for kerosene used in commercial aviation in 2020.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. December 2020 (Form p.1).
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Registration number — confirm you have a valid IRS registration number (Form p.4).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule 2 and all supporting waivers for your records.
- 2Retain the mailing receipt or tracking number as proof of submission.
- 3Await IRS processing; a refund will be issued if the claim is approved.
- 4If an error is discovered, file an amended Schedule 2 with corrected information.
Sources
- SRCForm p.1 — revision date reads Rev. December 2020.
- SRCForm p.1 — directs to www.irs.gov/Form8849 for the latest information.
- SRCForm p.4 — purpose: registered ultimate vendor uses Schedule 2 to make a claim for refund.
- SRCForm p.1 — caution: claims cannot be made on line 2a for kerosene purchased by a state or local government with a credit card.
- SRCForm p.4 — must enter registration number; without it you cannot make this claim.
- SRCForm p.4 — use Form 637, Application for Registration, to apply for a registration number.
- SRCForm p.4 — tax holiday for kerosene used in commercial aviation from March 28, 2020 through December 31, 2020.
- SRCForm p.4 — claim on lines 3d and 3e only if the buyer provides an unexpired waiver.
- SRCForm p.4 — only one claim may be filed with respect to any gallon of diesel fuel.
- SRCForm p.4 — required certificates or waivers are listed in line instructions and available in Pub. 510.
Common confusion points
Can I claim kerosene purchased by a state government with a credit card?
The source cautions that such claims on line 2a are prohibited.
→ Verify the purchase was not made with a state‑issued credit card before completing line 2a.
Do I need a registration number to file?
Schedule 2 requires a registration number and disallows claims without one.
→ Confirm you have a valid IRS registration letter before filing.
Which line is for kerosene sold from a blocked pump?
The rate table lists blocked pump sales, and instructions assign them to line 2b.
→ Use line 2b for blocked pump sales as indicated in the instructions.
Is the tax holiday for aviation kerosene still in effect?
The source specifies the holiday ran from March 28, 2020 through December 31, 2020.
→ Ensure the claim dates fall within that period.
Do I need to attach certificates for every claim?
Required certificates or waivers are listed in line instructions and available in Pub. 510.
→ Attach the specific certificate or waiver referenced for each line claimed.
Can I file more than one claim for the same gallon of diesel?
The source states only one claim may be filed per gallon of diesel fuel.
→ Verify each gallon is claimed only once.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 637 – file a new registration application if your registration has been revoked or suspended.
Questions about IRS Form 8849S2
What is IRS Form 8849S2 used for?
This schedule lets vendors that sell certain fuels ask the IRS to refund the excise tax they paid. You report how many gallons were sold, to which buyers, and attach the schedule to Form 8849. The completed packet is mailed to the IRS.
Who must file IRS Form 8849S2?
Only registered ultimate vendors of undyed diesel, undyed kerosene, gasoline, or aviation gasoline (UV, UB, UP, or UA) may file Schedule 2 of Form 8849.
What information does IRS Form 8849S2 require?
The form gathers the vendor’s name, EIN, registration number, claim period, and for each sale the buyer’s taxpayer ID, name, and gallons sold on the applicable lines such as 1a, 3d, 4a, and 5a.
When is IRS Form 8849S2 due?
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 a calendar‑year claimant with sales in September‑October, the deadline is December 31.
Where do I file IRS Form 8849S2?
Attach Schedule 2 to Form 8849, write “Registered Ultimate Vendor Claim” on the envelope, and mail it to the IRS address listed under “Where To File” in the Form 8849 instructions.
How do I complete IRS Form 8849S2?
First, complete the vendor’s identification fields (name, EIN, registration number) and the claim period in MMDDYYYY format. Then fill the appropriate lines for the fuel type sold (e.g., lines 1a, 3d, 4a) and provide government unit information (taxpayer ID, name, gallons) where required. Add all amounts in column (c) to calculate the total refund, sign the form, attach it to Form 8849, and mail as instructed.
What happens if IRS Form 8849S2 is filed incorrectly?
Only one claim may be filed for any gallon of diesel fuel; filing multiple claims for the same gallons violates this rule and can cause the claim to be denied.
Can I claim kerosene purchased by a state government with a credit card?
The source cautions that such claims on line 2a are prohibited. Verify the purchase was not made with a state‑issued credit card before completing line 2a.
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