Nontaxable Use of Fuels OMB No. 1545-1420

(July 1999)

Schedule 1 Department of the Treasury—Internal Revenue Service

Name as shown on Form 8849

Period of claim Enter month, day, and year

in MMDDYYYY format. ©

(Form 8849)

© Attach to Form 8849.

EIN or SSN

Nontaxable Use of Aviation Gasoline

Use in commercial aviation (other

than foreign trade)

Nontaxable Use of Undyed Diesel Fuel and Undyed Kerosene

Nontaxable use (see Caution

above)

Use in trains

Use in certain intercity and local

buses

Nontaxable Use of Aviation Fuel (other than

gasoline)

Use in commercial aviation (other

than foreign trade)

Other nontaxable use

(a)

Type

of use

(e)

CRN

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27449T Schedule 1 (Form 8849) (7-99)

From To

301

312

307

303

305

303

310

1 Nontaxable Use of

Gasoline and Gasohol

a

b

c

d

Gasoline

10% gasohol

7.7% gasohol

5.7% gasohol

2

3

4

a

a

a

b

b

b

c

Other nontaxable use

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

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

and check here ©

Claimant has the name and address of the person(s) who sold the fuel to the claimant and the date(s) of the

purchase(s) and if exported, the required proof of export.

Caution: Claims cannot be made on line 3 for fuel used on a farm for farming purposes or for the exclusive use by a state

or local government, or for kerosene sold from a blocked pump. Only registered ultimate vendors may make those claims on

Schedule 2.

5 Use of LPG in Certain Buses

a

b

Use in certain intercity and local

buses

Use in qualified local and school

buses

304

(a)

Type

of use

(e)

CRN

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

Enter whole gal. only.

In cents per gal.

Example: $.184

Do not use commas or $ signs.

Dollars Cents

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

Enter whole gal. only.

In cents per gal.

Example: $.244

Do not use commas or $ signs.

Dollars Cents
Schedule 1 (Form 8849) (7-99) Page 2

Instructions

Nontaxable Use of Fuel

Claim requirements. The following requirements must be

met: 

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.

Note: If requirements 1–3 above are not met, see Annual

claims in the Form 8849 instructions.

Amount of refund. Multiply the rate by the number of

gallons and enter the result in the boxes for column (d).

Line 1—Nontaxable Use of Gasoline and Gasohol

Claimant. The ultimate purchaser of the gasoline or gasohol

is the only person eligible to make this claim.

Allowable uses. The gasoline or gasohol must have been

used during the Period of claim for one or more of the

following uses from the Type of Use Table: 02, 03, 04, 05,

07, 12, 13, 14, and 15.

Caution: Do not include any personal use or use in a

motorboat for type of use 02.

Claimant. The ultimate purchaser of the aviation gasoline is

the only person eligible to make this claim.

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

been used during the Period of claim for one or more of the

following uses from the Type of Use Table: 03, 09, 10, 11,

13, 14, and 15.

Line 3—Nontaxable Use of Undyed Diesel Fuel and

Undyed Kerosene

Caution: Claims cannot be made on line 3:

● For fuel used on a farm for farming purposes,

● For fuel for the exclusive use by a state or local

government, or

● For kerosene sold from a blocked pump.

Only registered ultimate vendors may make those claims;

see Schedule 2.

Claimant. The ultimate purchaser of the fuel is the only

person eligible to make this claim.

Line 3a—Allowable uses. The fuel must have been used

during the Period of claim for one or more of the following

uses from the Type of Use Table: 02, 03, 06, 07, 08, 12, 13,

and 15. Type of use 08 includes use as heating oil and use in

a boat. Type 02 does not include use in a motorboat.

Kerosene uses. Report each kerosene type of use separately.

Write a “K” in the space to the left of column (a).

Line 4—Nontaxable Use of Aviation Fuel (other than

gasoline)

Claimant. The ultimate purchaser of the aviation fuel is the

only person eligible to make this claim.

Allowable uses. For line 4b, the aviation fuel must have

been used during the Period of claim for one or more of the

following uses from the Type of Use Table: 01, 03, 09, 10,

11, 13, 14, 15, and 16.

Line 5—Use of Liquefied Petroleum Gas (LPG) in

Certain Buses

Claimant. The ultimate purchaser of the LPG (such as

propane or butane) is the only person eligible to make this

claim.

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

This amount may be met by:

Purpose. An ultimate purchaser of gasoline, gasohol,

aviation gasoline, diesel fuel, kerosene, aviation fuel (other

than gasoline), and liquefied petroleum gas (LPG) uses

Schedule 1 to make a claim for refund. The fuel must have

been used for a nontaxable purpose. See the instructions for

lines 1 through 5 for more information.

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 4. The nontaxable uses are listed in the Type of Use

Table in the Form 8849 instructions.

Period of claim. Enter the period of the claim using the

MMDDYYYY format. For example, the first quarter of 2000

for a calendar-year taxpayer would be from 01012000 to

03312000.

Line 2—Nontaxable Use of Aviation Gasoline

Gallons. Enter the amount to the nearest whole gallon. See

How To Round in the Form 8849 instructions.

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

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.

Schedule 1 (Form 8849) (7-99)