Schedule 1 

(Form 8849) 

(Rev. May 2020) 

Nontaxable Use of Fuels 

Department of the Treasury 

Internal Revenue Service 

▶ Attach to Form 8849. Don’t file with any other schedule.

▶ Go to www.irs.gov/Form8849 for the latest information.

OMB No. 1545-1420 

Name as shown on Form 8849 EIN or SSN Total refund (see instructions) 

$ 

Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For 

claims on lines 1a and 2b (types of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For 

claims on lines 1a and 2b (types of use 13 and 14), claimant certifies that a certificate has not been provided to the credit card 

issuer. See instructions for kerosene used in commercial aviation from March 28, 2020, through December 31, 2020.

Period of claim: Enter month, day, and year 

in MMDDYYYY format. From ▶ To ▶

1 Nontaxable Use of Gasoline (a) Type 

of use (b) Rate (c) Gallons (d) Amount of refund 

Multiply col. (b) by col. (c) 

(e) 

CRN 

a Gasoline (see Caution above line 1) $.183 $ 362

b Exported .184 411

2 Nontaxable Use of Aviation Gasoline 

a Use in commercial aviation (other than foreign 

trade) $.15 $ 354

b Other nontaxable use (see Caution above line 1) .193 324

c Exported .194 412

d LUST tax on aviation fuels used in foreign trade .001 433

3 Nontaxable Use of Undyed Diesel Fuel 

Claimant certifies that the diesel fuel did not contain visible evidence of dye. 

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation 

and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

} 360

(a) Type 

of use (b) Rate (c) Gallons (d) Amount of refund 

Multiply col. (b) by col. (c) 

(e) 

CRN 

a Nontaxable use $.243 

b Use on a farm for farming purposes .243 $ 

c Use in trains .243 353 

d Use in certain intercity and local buses 

(see Caution above line 1) .17 350 

e Exported .244 413 

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) 

Claimant certifies that the kerosene did not contain visible evidence of dye. 

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation 

and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Caution: 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.

} 346

(a) Type 

of use (b) Rate (c) Gallons (d) Amount of refund 

Multiply col. (b) by col. (c) 

(e) 

CRN 

a Nontaxable use taxed at $.244 $.243 

b Use on a farm for farming purposes .243 $ 

c Use in certain intercity and local buses 

(see Caution above line 1) .17 347 

d Exported .244 414 

e Nontaxable use taxed at $.044 .043 377 

f Nontaxable use taxed at $.219 .218 369 

For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions. Cat. No. 27449T Schedule 1 (Form 8849) (Rev. 5-2020) 
Schedule 1 (Form 8849) (Rev. 5-2020) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1) 

(a) Type 

of use (b) Rate (c) Gallons (d) Amount of refund 

Multiply col. (b) by col. (c)

(e) 

CRN 

a Kerosene used in commercial aviation 

(other than foreign trade) taxed at $.244 .200 $ 417

b Kerosene used in commercial aviation 

(other than foreign trade) taxed at $.219 .175 355

c Nontaxable use (other than use by state or 

local government) taxed at $.244 .243 346

d Nontaxable use (other than by state or local 

government) taxed at $.219 .218 369

e LUST tax on aviation fuels used in foreign trade .001 433

6 Nontaxable Use of Alternative Fuel 

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate. 

(a) Type 

of use (b) Rate 

(c) Gallons, or gasoline 

or diesel gallon 

equivalents

(d) Amount of refund 

Multiply col. (b) by col. (c) 

(e) 

CRN 

a Liquefied petroleum gas (LPG) (see instructions) $.183 $ 419

b “P Series” fuels .183 420

c Compressed natural gas (CNG) (see instructions) .183 421

d Liquefied hydrogen .183 422

e Fischer-Tropsch process liquid fuel from coal 

(including peat) .243 423

f Liquid fuel derived from biomass .243 424

g Liquefied natural gas (LNG) (see instructions) .243 425

h Liquefied gas derived from biomass .183 435

7 Nontaxable Use of a Diesel-Water Fuel Emulsion 

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate. 

(a) Type 

of use (b) Rate (c) Gallons (d) Amount of refund 

Multiply col. (b) by col. (c) 

(e) 

CRN 

a Nontaxable use $.197 $ 309

b Exported .198 306

8 Exported Dyed Fuels and Gasoline Blendstocks 

(a) Type 

of use (b) Rate (c) Gallons (d) Amount of refund 

Multiply col. (b) by col. (c) 

(e) 

CRN 

a Exported dyed diesel fuel and exported 

gasoline blendstocks taxed at $.001 $.001 $ 415

b Exported dyed kerosene .001 416

Schedule 1 (Form 8849) (Rev. 5-2020) 
Schedule 1 (Form 8849) (Rev. 5-2020) Page 3 

What’s New 

Tax holiday for kerosene used in commercial aviation.

Kerosene used in commercial aviation from March 28, 2020, 

through December 31, 2020 (tax holiday) is treated as a 

nontaxable use. Go to www.irs.gov/newsroom/faqs-aviationexcise-tax-holiday-under-the-cares-act for answers to frequently 

asked questions (FAQs). See the instructions for line 5.

Reminders 

The ultimate purchaser of aviation gasoline or kerosene used 

in foreign trade is eligible to make a claim on line 2d or 5e for the 

leaking underground storage tank (LUST) tax if the ultimate 

purchaser has not waived his or her right to make the claim by 

providing the registered ultimate vendor with an unexpired waiver.

General Instructions 

Purpose of Schedule 

An ultimate purchaser of certain fuels uses Schedule 1 to make 

a claim for refund. The fuels for which a claim can be made are 

listed on the form. The fuel must have been used in a 

nontaxable use. See Type of Use below and the instructions for 

lines 1 through 8 for more information. 

Claim Requirements 

The following requirements must be met. 

1. The amount claimed on Schedule 1 must be at least $750. 

This amount may be met by: 

a. Making a claim for fuel used during any quarter of a 

claimant’s income tax year, or 

b. Aggregating amounts from any quarters of the claimant’s 

income tax year for which no other claim has been made. 

2. The claim must be filed during the first quarter following the 

last quarter included in the claim. For example, a claim for the 

quarters consisting of July through September and October 

through December must be filed between January 1 and 

March 31. 

3. Only one claim may be filed for a quarter. 

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. 

Total Refund 

Add all amounts in column (d) and enter the result in the total 

refund box at the top of the schedule. 

Type of Use 

The fuel must have been used for one or more of the types of 

use listed in the instructions for lines 1 through 7. The 

nontaxable uses are listed in the Type of Use Table in the Form 

8849 instructions. 

Exported taxable fuel. The claim rates for exported taxable 

fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers 

making a claim for exported taxable fuel must include with their 

records proof of exportation. Proof of exportation includes: 

• A copy of the export bill of lading issued by the delivering carrier, 

• A certificate by the agent or representative of the export 

carrier showing actual exportation of the fuel, 

• A certificate of lading signed by a customs officer of the 

foreign country to which the fuel is exported, or 

• A statement of the foreign consignee showing receipt of the fuel.

How To File 

Attach Schedule 1 to Form 8849. Mail to the IRS at the address 

under Where To File in the Form 8849 instructions. 

Specific Instructions 

Line 1. Nontaxable Use of Gasoline 

Allowable uses. For line 1a, the gasoline must have been used 

during the period of claim for type of use 2, 4, 5, 7, 11, 12, 13, 

14, or 15. Type of use 2 does not include any personal use or 

use in a motorboat. See Types of Use 13 and 14 in the Form 

8849 instructions. 

For line 1b, the gasoline must have been exported during the 

period of claim (type of use 3). See Exported taxable fuel, earlier. 

Line 2. Nontaxable Use of Aviation Gasoline 

Allowable uses. For line 2b, the aviation gasoline must have 

been used during the period of claim for type of use 2, 9, 10, 

11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the Form 

8849 instructions. 

For line 2c, the aviation gasoline must have been exported 

during the period of claim (type of use 3). See Exported taxable 

fuel, earlier. 

For line 2d, the aviation gasoline must have been used during 

the period of claim for type of use 9. This claim is made in 

addition to the claim made on line 2b for type of use 9. 

Line 3. Nontaxable Use of Undyed Diesel Fuel 

Allowable uses. For line 3a, the diesel fuel must have been 

used during the period of claim for type of use 2, 6, 7, 8, 11, 12, 

13, 14, or 15. Type of use 8 includes use as heating oil and use 

in a boat. Type of use 2 does not include any personal use or 

use in a motorboat. See Types of Use 13 and 14 in the Form 

8849 instructions. 

For line 3e, the diesel fuel must have been exported during 

the period of claim (type of use 3). See Exported taxable fuel, 

earlier. 

Line 4. Nontaxable Use of Undyed Kerosene (Other 

Than Kerosene Used in Aviation) 

Allowable uses. For line 4a, the kerosene must have been 

used during the period of claim for type of use 2, 6, 7, 8, 11, 12, 

13, 14, or 15. Type of use 8 includes use as heating oil and use 

in a boat. Type of use 2 does not include any personal use or 

use in a motorboat. See Types of Use 13 and 14 in the Form 

8849 instructions. 

For line 4d, the kerosene must have been exported during the 

period of claim (type of use 3). See Exported taxable fuel, earlier. 

For lines 4e and 4f, the kerosene must have been used during 

the period of claim for type of use 2. 

Line 5. Kerosene Used in Aviation 

▲! CAUTION

Kerosene used in commercial aviation from March 28, 

2020, through December 31, 2020 (tax holiday) is 

treated as a nontaxable use; report claims using type of use 

15. To make a claim, use type of use 15, on line 5c or 5d, 

depending on the tax rate paid. Claimants must attach a 

statement explaining that the claim is for the relief provided by 

the tax holiday and follow the following claim requirements.

Claimant. Claimant certifies that the right to make the claim 

has not been waived. For lines 5a and 5b, the ultimate 

purchaser of kerosene used in commercial aviation (other than 

foreign trade) is eligible to make this claim. 

For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene 

used in noncommercial aviation (except for nonexempt, 

noncommercial aviation and exclusive use by a state, political 

subdivision of a state, or the District of Columbia) is eligible to 

make this claim. The ultimate purchaser certifies that the right to 

make this claim has not been waived. 
Schedule 1 (Form 8849) (Rev. 5-2020) Page 4 

Allowable uses. For lines 5a and 5b, if the claimant buys 

kerosene partly for use in commercial aviation and partly for 

use in noncommercial aviation, see the rules in Notice 2005-80, 

section 3(e)(3). 

For lines 5c and 5d, the kerosene must have been used during 

the period of claim for type of use 1, 9, 10, 11, 13, 15, or 16. 

For line 5e, the kerosene must have been used during the 

period of claim for type of use 9. This claim is made in addition 

to the claim made on lines 5c and 5d for type of use 9. 

Line 6. Nontaxable Use of Alternative Fuel 

Allowable uses. The taxed alternative fuel must have been 

used during the period of claim for type of use 1, 2, 4, 5, 6, 7, 

11, 13, 14, or 15. 

Type of use 5. Write “Bus” in the space to the left of column 

(a). Enter the correct credit rate in column (b). The credit rates 

for type of use 5 are listed below. 

Line number Credit rate 

6a $.109* 

6b .110 

6c .109** 

6d .110 

6e .17 

6f .17 

6g .169*** 

6h .110 

(*) This is the claim rate per GGE (5.75 pounds or 1.353 gallons of LPG) 

(**) This is the claim rate per GGE (5.66 pounds or 123.57 cubic ft. of CNG) 

(***) This is the claim rate per DGE (6.06 pounds or 1.71 gallons of LNG)

Type of use 5 example. 10,000 gallons of LPG ÷ 1.353 = 

7,391 GGE x $0.109 = $805.62 claim amount.

Line 7. Nontaxable Use of a Diesel-Water Fuel 

Emulsion 

Allowable uses. For line 7a, the diesel-water fuel emulsion 

must have been used during the period of claim for type of use 

1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the diesel-water 

fuel emulsion must have been exported during the period of 

claim (type of use 3). See Exported taxable fuel on page 3. 

Type of use 5. Write “Bus” in the space to the left of column 

(a). Enter the correct credit rate in column (b). The credit rate 

for type of use 5 is $.124 per gallon. 

Line 8. Exported Dyed Fuels and Gasoline 

Blendstocks 

A claim may be made for dyed diesel fuel or dyed kerosene 

exported in a trade or business during the period of claim. 

Claims for exported gasoline blendstocks taxed at $.001per 

gallon are made on line 8a. See Exported taxable fuel on page 3. 

▲! CAUTION

Claims for exported gasoline blendstocks taxed at $.184 

per gallon are made on line 1b.