Use this form to claim a refund of excise taxes on certain fuel related sales.
Current revision
Recent developments
Use January 2023 revision of Schedule 3 (Form 8849) to report any allowable claims for 2024 -- 11-APRIL-2025
Safe harbors for sustainable aviation fuel credit – 05-FEB-2024
Schedules
An ultimate purchaser of gasoline, gasohol, aviation gasoline, diesel fuel, kerosene, aviation fuel (other than gasoline), and liquefied gas (LPG) uses Schedule 1 to make a claim for refund.
A registered ultimate vendor of un-dyed diesel fuel, un-dyed kerosene, kerosene sold for use in aviation, gasoline, or aviation gasoline uses Schedule 2 (Form 8849) to make a claim for refund.
Use Schedule 3 (Form 8849) to make claims for sales or uses of biodiesel mixtures, renewable diesel mixtures, and alternative fuels.
A person who has paid and reported a section 4081 tax to the government on taxable fuel uses Schedule 5 (Form 8849) to claim a refund of that tax if a prior section 4081 tax on that fuel has also been paid and reported to the government.
Use this schedule for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of excise taxes reported on:
- Form 720, Quarterly Federal Excise Tax Return;
- Form 2290, Heavy Highway Vehicle Use Tax Return;
- Form 730, Monthly Tax Return for Wagers; and
- Form 11-C, Occupational Tax and Registration Return for
Wagering.
Registered credit card issuers use this schedule to make a claim for refund or payment of tax paid on:
- certain sales of taxable fuel (diesel fuel, kerosene, and gasoline) to state and local governments, and
- certain sales of gasoline to nonprofit educational organizations.