Schedule 2 

(Form 8849) 

(Rev. December 2020) 

Department of the Treasury 

Internal Revenue Service 

Sales by Registered Ultimate Vendors 

▶ Attach to Form 8849. Do not 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 Total refund (see instructions) 

$ 

Period of claim: Enter month, day, and year 

in MMDDYYYY format. From ▶ To ▶

Claimant’s registration no. ▶ U V 

Complete for lines 1a, 2a, 4a, 4b, 5a, and 5b. Also 

complete for lines 3d and 3e, type of use 14. 

Note: UV claimant must complete line 6 or 7 on page 3. 

▶ U B Complete for lines 1b and 2c. 

▶ U P Complete for line 2b. 

▶ U A Complete for line 3. See UV for lines 3d and 3e, type of 

use 14. 

1 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel 

Claimant sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent 

of the buyer to make the claim. For line 1a, claimant has obtained the required certificate from the buyer and has no 

reason to believe any information in the certificate is false. For line 1b, the registered ultimate vendor is eligible to make 

this claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an 

unexpired waiver and has no reason to believe any of the information in the waiver is false. See the instructions for 

additional information to be submitted. 

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 an explanation and 

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

Caution: Claims cannot be made on line 1a for diesel fuel purchased by a state or local government for its exclusive use

with a credit card issued to the state or local government by a credit card issuer. 

(a) Rate (b) Gallons (c) Amount of refund

Multiply col. (a) by col. (b) 

(d) 

CRN 

a Use by a state or local government $.243 $ 360

b Use in certain intercity and local 

buses .17 350

2 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation) 

Claimant sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent of

the buyer to make the claim. For line 2a, claimant has obtained the required certificate from the buyer and has no reason

to believe any information in the certificate is false. For line 2b, claimant has a statement, if required, that contains the

date of sale, name and address of the buyer, and the number of gallons of kerosene sold to the buyer. For line 2c, the

registered ultimate vendor is eligible to make this claim only if the buyer waives their right to make the claim by providing 

the registered ultimate vendor with an unexpired waiver and has no reason to believe any of the information in the waiver 

is false. See the instructions for additional information to be submitted. 

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 an explanation and 

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

Caution: Claims cannot be made on line 2a for kerosene purchased by a state or local government for its exclusive use 

with a credit card issued to the state or local government by a credit card issuer.

(a) Rate (b) Gallons (c) Amount of refund 

Multiply col. (a) by col. (b) 

(d) 

CRN 

a Use by a state or local government $.243 $ 346

b Sales from a blocked pump .243

c Use in certain intercity and local buses .17 347

For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions. Cat. No. 27450U Schedule 2 (Form 8849) (Rev. 12-2020) 
Schedule 2 (Form 8849) (Rev. 12-2020) Page 2 

Name as shown on Form 8849 EIN 

3 Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation 

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the 

buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. For lines 

3a, 3b, 3d, 3e, and 3f, the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to 

make the claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any of

the information in the waiver is false. For line 3c, claimant has obtained the required certificate from the buyer and has no 

reason to believe any of the information in the certificate is false. See the instructions for additional information to be

submitted. See the instructions for sales of kerosene used in commercial aviation from March 28, 2020, through

December 31, 2020.

Type of 

use 

(a) 

Rate 

(b) 

Gallons 

(c) Amount of refund

Multiply col. (a) 

by col. (b) 

(d) 

CRN 

a Use in commercial aviation (other than foreign trade) 

taxed at $.219 $.175 $ 355

b Use in commercial aviation (other than foreign trade) 

taxed at $.244 .200 417

c Nonexempt use in noncommercial aviation .025 418

d Other nontaxable uses taxed at $.244 .243 346

e Other nontaxable uses taxed at $.219 .218 369

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

4 Sales by Registered Ultimate Vendors of Gasoline 

Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired 

certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for 

additional information to be submitted. 

Caution: Claims cannot be made on line 4a or 4b for gasoline purchased by a state or local government or a nonprofit 

educational organization for its exclusive use with a credit card issued to the state or local government or nonprofit 

educational organization by the credit card issuer. 

(a) Rate (b) Gallons (c) Amount of refund

Multiply col. (a) by col. (b) 

(d) 

CRN 

a Use by a nonprofit educational organization $.183 $ 362

b Use by a state or local government .183

5 Sales by Registered Ultimate Vendors of Aviation Gasoline 

Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, 

repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an 

unexpired certificate from the buyer and has no reason to believe any information in the certificate is false. See the 

instructions for additional information to be submitted. 

Caution: Claims cannot be made on line 5a or 5b for aviation gasoline purchased by a state or local government or a 

nonprofit educational organization for its exclusive use with a credit card issued to the state or local government or 

nonprofit educational organization by the credit card issuer. 

(a) Rate (b) Gallons (c) Amount of refund

Multiply col. (a) by col. (b) 

(d) 

CRN 

a Use by a nonprofit educational organization $.193 $ 324

b Use by a state or local government .193

Schedule 2 (Form 8849) (Rev. 12-2020)
Schedule 2 (Form 8849) (Rev. 12-2020) Page 3 

Name as shown on Form 8849 EIN 

6 Government Unit Information 

Complete if making a claim on lines 1a or 2a; or lines 3d and 3e for type of use 14. Enter the information below for each 

governmental unit to whom the fuel was sold. If more space is needed, attach additional sheets. 

Taxpayer Identification No. Name Gallons 

7 Nonprofit Educational Organization and Government Unit Information 

Complete if making a claim on line 4a, 4b, 5a, or 5b. Enter the information below for each nonprofit educational organization or 

governmental unit to whom the gasoline or aviation gasoline was sold. If more space is needed, attach additional sheets. 

Taxpayer Identification No. Name Gallons 

Schedule 2 (Form 8849) (Rev. 12-2020)
Schedule 2 (Form 8849) (Rev. 12-2020) Page 4 

What’s New 

Tax holiday for sales of kerosene used in commercial aviation.

Sales of kerosene used in commercial aviation from March 28, 

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

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

questions (FAQs). See Reminders and the instructions for lines 3a 

and 3b.

Reminders 

• Registered ultimate vendors of kerosene sold for nontaxable use 

in noncommercial aviation are eligible to make a claim on lines 3d 

and 3e only if the buyer waives his or her right to make the claim by 

providing the registered ultimate vendor with an unexpired waiver. 

• Registered ultimate vendors of kerosene sold for use in foreign 

trade are eligible to make a claim on line 3f for the leaking 

underground storage tank (LUST) tax if the buyer waives his or her 

right to make the claim by providing the registered ultimate vendor 

with an unexpired waiver. 

• Registered ultimate vendors cannot make claims for certain uses 

of taxable fuel if the ultimate purchaser purchased the fuel with a 

credit card issued to the ultimate purchaser by the credit card 

issuer. See the Cautions above lines 1a, 2a, 4a, and 5a. 

General Instructions 

Purpose of Schedule 

A registered ultimate vendor of undyed diesel fuel, undyed 

kerosene, kerosene sold for use in aviation, gasoline, or aviation 

gasoline uses Schedule 2 to make a claim for refund. 

See Registration Number below if you do not have a valid 

registration number. 

Total Refund 

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

refund box at the top of the schedule. 

Registration Number 

You must enter your registration number. You are registered if you 

received a letter of registration with a registration number from the 

IRS that has not been revoked or suspended. See the list below. If 

you do not have a registration number, you cannot make this claim. 

Use Form 637, Application for Registration (For Certain Excise Tax 

Activities), to apply for one. 

• UV. Ultimate vendor that sells undyed diesel fuel, undyed 

kerosene, gasoline, or aviation gasoline; lines 1a, 2a, 4a, 4b, 5a, and 

5b; and lines 3d and 3e, type of use 14. 

• UB. Ultimate vendor that sells undyed diesel fuel or undyed 

kerosene for use in certain intercity and local buses; lines 1b and 

2c. 

• UP. Ultimate vendor that sells kerosene sold from a blocked 

pump; line 2b. 

• UA. Ultimate vendor that sells kerosene for use in aviation; lines 

3a–3f. See UV above for lines 3d and 3e, type of use 14. 

Required Certificate or Waiver 

The required certificates or waivers are listed in the line instructions 

and are available in Pub. 510. 

How To File 

Attach Schedule 2 to Form 8849. On the envelope, write 

“Registered Ultimate Vendor Claim” and mail to the IRS at the 

address under Where To File in the Form 8849 instructions. 

Specific Instructions 

Line 1a. Sales by Registered Ultimate Vendors of Undyed 

Diesel Fuel 

Claimant. The registered ultimate vendor of the diesel fuel is the 

only person eligible to make this claim and has obtained the 

required certificate from the buyer and has no reason to believe any 

information in the certificate is false. See Model Certificate P in Pub. 

510. Only one claim may be filed with respect to any gallon of diesel 

fuel. 

Allowable sales. The diesel fuel must have been sold during the 

period of claim by the registered ultimate vendor for the exclusive 

use by a state or local government (including essential government 

use by an Indian tribal government). 

Claim requirements. The following requirements must be met. 

1. The claim must be for diesel fuel sold during a period that is at 

least 1 week. 

2. The amount of the claim must be at least $200. To meet this 

minimum, amounts from lines 1, 2, and 3 may be combined. 

3. 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 example, a calendar-year claimant’s 

claim for diesel fuel sold during September and October must be 

filed by December 31. 

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. 

Information to be submitted. Complete Line 6, Government Unit 

Information, for each governmental unit to whom the diesel fuel was 

sold and the number of gallons sold to each. If more space is 

needed, attach additional sheets. 

Line 1b. Sales by Registered Ultimate Vendors of Undyed 

Diesel Fuel for Use in Certain Intercity and Local Buses 

Claimant. The registered ultimate vendor of the diesel fuel is 

eligible to make a claim on line 1b only if the buyer waives his or 

her right to make the claim by providing the registered ultimate 

vendor with an unexpired waiver. See Model Waiver N in Pub. 510. 

Only one claim may be filed with respect to any gallon of diesel fuel. 

Claim requirements. The following requirements must be met. 

1. The claim must be for diesel fuel sold during a period that is at 

least 1 week. 

2. The amount of the claim must be at least $200. To meet this 

minimum, amounts from lines 1, 2, and 3 may be combined. 

3. 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 example, a calendar-year claimant’s 

claim for diesel fuel sold during September and October must be 

filed by December 31. 

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. 

Lines 2a and 2b. Sales by Registered Ultimate Vendors of 

Undyed Kerosene (Other Than Kerosene For Use in 

Aviation) 

Claimant. For line 2a, the registered ultimate vendor of the 

kerosene is the only person eligible to make this claim and has 

obtained the required certificate from the buyer and has no reason 

to believe any information in the certificate is false. See Model 

Certificate P in Pub. 510. For line 2b, claimant has a statement, if 

required, that contains the date of sale, name and address of the 

buyer, and the number of gallons of kerosene sold to the buyer. For 

lines 2a and 2b, only one claim may be filed with respect to any 

gallon of kerosene. 

Allowable sales. For line 2a, the kerosene must have been sold by 

the registered ultimate vendor during the period of claim for the 

exclusive use by a state or local government (including essential 

government use by an Indian tribal government). For line 2b, the 

kerosene must have been sold during the period of claim from a 

blocked pump. 

Claim requirements. The following requirements must be met. 

1. The claim must be for kerosene sold during a period that is at 

least 1 week. 

2. The amount of the claim must be at least $100. To meet this 

minimum, amounts from lines 2 and 3 may be combined. 
Schedule 2 (Form 8849) (Rev. 12-2020) Page 5 

3. 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 example, a calendar-year claimant’s claim 

for kerosene sold during September and October must be filed by 

December 31. 

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. 

Information to be submitted. For claims on line 2a, complete Line 

6, Government Unit Information, for each governmental unit to 

whom the kerosene was sold and the number of gallons sold to 

each. 

Line 2c. Sales by Registered Ultimate Vendors of Undyed 

Kerosene for Use in Certain Intercity and Local Buses 

Claimant. The registered ultimate vendor of the kerosene is eligible 

to make a claim on line 2c only if the buyer waives his or her right to 

make the claim by providing the registered ultimate vendor with an 

unexpired waiver. See Model Waiver N in Pub. 510. Only one claim 

may be filed with respect to any gallon of kerosene. 

Claim requirements. The following requirements must be met. 

1. The claim must be for kerosene sold during a period that is at 

least 1 week. 

2. The amount of the claim must be at least $100. To meet this 

minimum, amounts from lines 2 and 3 may be combined. 

3. 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 example, a calendar-year claimant’s claim 

for diesel fuel sold during September and October must be filed by 

December 31. 

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. 

Lines 3a and 3b. Sales by Registered Ultimate Vendors of 

Kerosene For Use in Commercial Aviation (Other Than 

Foreign Trade) 

▲! CAUTION

Sales of kerosene used in commercial aviation from March 

28, 2020, through December 31, 2020 (tax holiday); report 

claims using type of use 15. To make a claim, use type of use 15, 

on lines 3d or 3e, depending on the tax rate paid. Claimants must 

attach a statement explaining that the claim is for the relief provided 

by the tax holiday. See Reminders, earlier; Lines 3c, 3d, 3e, and 3f., 

below; and the claimant requirements for lines 3a and 3b, below.

Claimant. The registered ultimate vendor of the kerosene sold for 

use in commercial aviation (other than foreign trade) is eligible to 

make this claim only if the buyer waives his or her right by providing 

the registered ultimate vendor with an unexpired waiver. See Model 

Waiver L in Pub. 510. Only one claim may be filed with respect to 

any gallon of kerosene. 

Claim requirements. The following requirements must be met. 

1. The claim must be for kerosene sold during a period that is at 

least 1 week. 

2. The amount of the claim must be at least $100. To meet this 

minimum, amounts from lines 2 and 3 may be combined. 

3. 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 example, a calendar-year claimant’s claim 

for kerosene sold during September and October must be filed by 

December 31. 

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. 

Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate 

Vendors of Kerosene For Use in Noncommercial Aviation 

and for Use in Commercial Aviation During Tax Holiday

▲! CAUTION

Sales of kerosene used in commercial aviation from March 

28, 2020, through December 31, 2020 (tax holiday); report 

claims using type of use 15. To make a claim, use type of use 15, 

on line 3d or 3e, depending on the tax rate paid. Claimants must

attach a statement explaining that the claim is for the relief provided 

by the tax holiday. See Reminders, earlier, and the claimant 

requirements for lines 3a and 3b, earlier.

Claimant. For line 3c, the registered ultimate vendor of the 

kerosene sold for use in nonexempt, noncommercial aviation is the 

only person eligible to make this claim and has obtained the 

required certificate from the ultimate purchaser. See Model 

Certificate Q in Pub. 510. For lines 3d, 3e, and 3f, the registered 

ultimate vendor of the kerosene sold for nontaxable use in 

noncommercial aviation (foreign trade for line 3f) is eligible to make 

this claim only if the buyer waives his or her right to make the claim 

by providing the registered ultimate vendor with an unexpired 

waiver. For type of use 1, 9, 10, 11, 13, 15, or 16, see Model Waiver 

L in Pub. 510. For type of use 14, see Model Certificate P in Pub. 

510. Only one claim may be filed with respect to any gallon of 

kerosene sold for use in noncommercial aviation. 

Allowable sales. For line 3c, the kerosene must have been sold 

during the period of claim for a nonexempt use in noncommercial 

aviation. For lines 3d and 3e, the kerosene sold for use in 

noncommercial aviation must have been sold during the period of 

claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 3f, the 

kerosene sold for use in noncommercial aviation must have been 

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

in addition to the claim made on lines 3d and 3e for type of use 9. 

Claim requirements. The following requirements must be met. 

1. The claim must be for kerosene sold for use in noncommercial 

aviation during a period that is at least 1 week. 

2. The amount of the claim must be at least $100. To meet this 

minimum, amounts from lines 2 and 3 may be combined. 

3. 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 example, a calendar-year claimant’s claim 

for kerosene sold during September and October must be filed by 

December 31. 

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. 

Information to be submitted. For claims on lines 3d and 3e (type 

of use 14), complete Line 6, Government Unit Information, for each 

governmental unit to whom the kerosene was sold and the number 

of gallons sold to each. 

Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate 

Vendors of Gasoline or Aviation Gasoline 

Claimant. The registered ultimate vendor of the gasoline or aviation 

gasoline is eligible to make a claim on lines 4a, 4b, 5a, and 5b if the 

ultimate purchaser waives his or her right to make the claim by 

providing the registered ultimate vendor with an unexpired 

certificate. See Model Certificate M in Pub. 510. Only one claim may 

be filed with respect to any gallon of gasoline or aviation gasoline. 

Allowable sales. The gasoline or aviation gasoline must have been 

sold during the period of claim for: 

• Use by a nonprofit educational organization, or 

• Use by a state or local government (including essential 

government use by an Indian tribal government). 

Claim requirements. The following requirements must be met. 

1. The claim must be for gasoline or aviation gasoline sold during 

a period that is at least 1 week. 

2. The amount of the claim must be at least $200. To meet this 

minimum, amounts from lines 4a, 4b, 5a, and 5b may be combined. 

3. 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 example, a calendar-year claimant’s claim 

for gasoline or aviation gasoline sold during September and 

October must be filed by December 31. 

Information to be submitted. Complete Line 7, Nonprofit 

Educational Organization and Government Unit Information, for 

each nonprofit educational organization or governmental unit to 

whom the gasoline or aviation gasoline was sold and the number of 

gallons sold to each.