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Official form guide
Form 8849S8: 8849 (Schedule 8)
IRS Form 8849 is used by registered credit card issuers to claim a refund of excise tax paid on sales of diesel, kerosene, and gasoline to state or local governments and nonprofit educational organizations. Claims must be at least $200 and filed by the last day of the first quarter after the earliest quarter of the tax year.
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IRS Form 8849S8 - 8849 (Schedule 8)
IRS Form 8849 is used by registered credit card issuers to claim a refund of excise tax paid on sales of diesel, kerosene, and gasoline to state or local governments and nonprofit educational organizations. Claims must be at least $200 and filed by the last day of the first quarter after the earliest quarter of the tax year.
Risk Radar
Scan points- 1Submitting without a valid IRS registration number invalidates the claim.
- 2Omitting the required IRS registration number on the schedule.
- 3Claiming an amount less than the $200 minimum.
- 4Reporting a sales period shorter than one week.
- 5Failing to attach Schedule 8 to Form 8849.
Plain English
This form lets a credit card company get back the fuel tax it paid when a state, local government, or nonprofit school bought fuel with its card. The company must prove it was registered with the IRS and that the fuel purchase meets the rules. It adds up the refunds and sends the schedule with the main tax return. The IRS then decides if the refund is allowed.
Submission Date
- Filing date: 2012-07-17 00:00:00
- 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 credit card issuer claims a refund of excise tax on diesel, kerosene, or gasoline sold to state or local governments or to nonprofit educational organizations.
- Do not use it when the issuer is not registered with the IRS or when the taxable fuel was not purchased with a credit card issued to a qualifying government or nonprofit entity.
- Check Form 637 instead when you need to apply for an IRS registration number.
Form selector
Use this form or another form?
Need to obtain an IRS registration number for the credit card issuer
Without a registration number you cannot file Schedule 8
✓ Verify you have a valid registration letter before proceeding
Filing a general excise‑tax refund that includes fuel sales not covered by Schedule 8
Schedule 8 must be attached to the main Form 8849
✓ Ensure you have the correct edition of Form 8849 attached
Fuel was sold after 12/31/2005 but not purchased with a credit card
Schedule 8 cannot be used without a qualifying credit‑card purchase
✓ Confirm the purchase method before using Schedule 8
Deadline or filing window
The filing window opens when taxable fuel is sold and closes on the last day of the first quarter after the earliest quarter of the tax year that includes the sales. No automatic extension is provided; the claim must be submitted by that deadline to be considered.
Checklist
What you need before filling it out
Period of claim
Month, day, year in MMDDYYYY format · Top of Schedule 8
Claimant’s registration no.
IRS registration letter · CRN fields (d) on each line
Total refund amount
Sum of column (c) amounts · Total refund box at the top
Certificate from ultimate purchaser
Written certificate as required · Lines 1‑5 requirement note
Fuel type and rate entries
Rate per gallon and gallons sold · Columns (a) Rate and (b) Gallons on each line
Before you submit
- 1Verify the form revision is 10-2006
- 2Enter the period of claim in MMDDYYYY format
- 3Provide the IRS registration number in the CRN fields
- 4List each fuel type sold with the correct rate and gallons on lines 1 through 5
- 5Multiply rate by gallons to calculate each line’s refund amount
- 6Sum all line refunds and enter the total in the Total refund box
- 7Attach Schedule 8 to a completed Form 8849
- 8Write “Registered Credit Card Issuer Claim” on the envelope
- 9Mail the package to the IRS address indicated in the Form 8849 instructions
- 10Retain a copy of the mailed schedule for your records
How to file this form
- 1Verify the form shows revision 10-2006
- 2Complete the Period of claim and registration number fields
- 3Fill lines 1‑5 with fuel type, rate, gallons, and calculate each line’s refund
- 4Enter the summed refund amount in the Total refund box
- 5Attach Schedule 8 to a completed Form 8849
- 6Label the envelope “Registered Credit Card Issuer Claim” and mail to the IRS address
- 7Keep a copy of the mailed package as proof of filing
Known limitations
- 1Applicable only to registered credit card issuers
- 2Fuel must be purchased with a credit card issued to a state/local government or nonprofit educational organization
- 3Claims cover taxable fuel sold after December 31, 2005
- 4Total claim amount must be at least $200
- 5Claim period must be at least one week
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 shows revision 10-2006; the source does not indicate a newer version or a latest‑information page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2006
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — Not stated in the official source
- Registration number — confirm you entered the IRS registration number as required
Quick Facts
Downloads
After you file
- 1Retain the completed Schedule 8 and attached Form 8849 for at least three years after the filing date.
- 2Keep a copy of the registration number and any certificates used to support the claim in the records.
- 3Expect an acknowledgment from the IRS confirming receipt of the claim within a few weeks of mailing.
- 4If the IRS returns the claim with a correction notice, file an amended Schedule 8 with the required changes and resend it to the same address.
- 5Store the envelope label “Registered Credit Card Issuer Claim” used on the mailing as proof of proper submission.
Sources
- SRCForm p.1 — revision date shown as October 2006
- SRCForm p.1 — Schedule 8 is used by registered credit card issuers to claim refunds on diesel, kerosene, and gasoline sales
- SRCForm p.2 — claim must be for taxable fuel sold after December 31, 2005
- SRCForm p.2 — claim amount must be at least $200
- SRCForm p.2 — claim must be filed by the last day of the first quarter following the earliest quarter of the tax year
- SRCForm p.2 — must enter registration number; without it claim cannot be made
- SRCForm p.2 — filing address is the IRS address under Where To File in the Form 8849 instructions (specific address not stated)
- SRCForm p.2 — credit card purchase requirement for eligibility
- SRCForm p.2 — use Form 637 to apply for a registration number
Common confusion points
Do I need a registration number to file?
Many assume none is required
→ Verify you have a valid IRS registration letter
Can I claim for fuel sold before Dec 31, 2005?
Some think earlier sales qualify
→ Confirm the sale date is after Dec 31, 2005
Is the $200 minimum per line or for the total claim?
Users often add per line
→ Ensure the combined total of column (c) amounts is ≥ $200
Do I need a certificate for each fuel line?
The requirement mentions a certificate but not per line
→ Obtain a written certificate from the ultimate purchaser for each claim
What if the fuel was not bought with a credit card?
Some file anyway
→ Verify the purchase used a credit card issued to the qualifying entity
When is the filing deadline for a calendar‑year claimant?
Deadline wording can be confusing
→ For September/October sales, file by Dec 31 (last day of the first quarter after the earliest quarter)
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 the current registration is revoked or suspended
Questions about IRS Form 8849S8
What is IRS Form 8849S8 used for?
This form lets a credit card company get back the fuel tax it paid when a state, local government, or nonprofit school bought fuel with its card. The company must prove it was registered with the IRS and that the fuel purchase meets the rules. It adds up the refunds and sends the schedule with the main tax return. The IRS then decides if the refund is allowed.
Who must file IRS Form 8849S8?
Registered credit card issuers that have an IRS registration number must file IRS Form 8849 Schedule 8.
What information does IRS Form 8849S8 require?
The form collects the claimant’s registration number, CRN, fuel type, rate, gallons sold, and calculates the amount of refund for each line, then totals the refund at the top.
When is IRS Form 8849S8 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 filer with fuel sold in September and October, the deadline is December 31.
Where do I file IRS Form 8849S8?
Mail the completed Schedule 8 attached to Form 8849 to the IRS address shown under “Where To File” in the Form 8849 instructions, with “Registered Credit Card Issuer Claim” on the envelope.
How do I complete IRS Form 8849S8?
First, obtain the IRS registration number and verify it is active. Then fill lines 1 through 5 with the CRN, rate, gallons, and compute the refund amount for each fuel type. Add all amounts in column (c) and enter the total in the refund box at the top. Attach Schedule 8 to Form 8849, sign the tax return, and mail it as directed.
What happens if IRS Form 8849S8 is filed incorrectly?
If the claim is inaccurate or missing required information, the IRS can reject the refund and may assess tax, interest, or penalties.
Do I need a registration number to file?
Many assume none is required Verify you have a valid IRS registration letter
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