Schedule 3 

(Form 8849)

(Rev. October 2022)

Department of the Treasury 

Internal Revenue Service 

Certain Fuel Mixtures 

and the Alternative Fuel Credit

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

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

OMB No. 1545-1420

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

$

Caution: For retroactive 2022 first, second, and third calendar quarters: See the instructions and Notice 2022-39 for information on how to make 

retroactive 2022 first, second, and third calendar quarter alternative fuel credit claims. Combine claims for retroactive 2022 first, second, and third 

calendar quarters on the same Schedule 3 (Form 8849). The biodiesel mixture credit and renewable diesel mixture credit must first be taken as a 

credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720. For fourth quarter 2022 and later, the 

alternative fuel credits must first be taken on Form 720 as a credit against your alternative fuel or compressed natural gas (CNG) tax liability. If you 

have these tax liabilities and you didn’t make the claim on Form 720, Schedule C, as a credit against those liabilities, you must first file Form 

720-X, Amended Quarterly Federal Excise Tax Return, before Schedule 3 (Form 8849) can be used for the refund. You can’t claim any amounts 

on Form 8849 that you claimed (or will claim) on Form 720, Schedule C; Form 720-X; or Form 4136, Credit for Federal Tax Paid on Fuels.

Claimant’s registration no.

Enter your registration number, including the prefix. Line 3 claimants must enter their AL or AM registration number.

Period of claim: Enter month, day, and year in 

MMDDYYYY format. From To

1 Reserved for future use

Reserved for future use

 (a) 

Rate

(b) 

Gallons of alcohol

(c) Amount of claim 

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

(d) 

CRN

a Reserved for future use

b Reserved for future use

2 Biodiesel or Renewable Diesel Mixture Credit

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met the EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as 

a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met the EPA’s registration requirements for 

fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant 

to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, 

Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 2. See the instructions for line 2 for 

information about renewable diesel used in aviation.

(a) 

Rate 

(b) 

Gallons of 

biodiesel or 

renewable diesel 

(c) Amount of claim 

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

(d) 

CRN 

a Biodiesel (other than agri-biodiesel) mixtures $1.00 $ 388

b Agri-biodiesel mixtures 1.00 390

c Renewable diesel mixtures 1.00 307

3 Alternative Fuel Credit

(a) 

Rate 

(b) 

Gallons, or 

gasoline or diesel 

gallon equivalent

(c) Amount of claim 

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

(d) 

CRN 

a Liquefied petroleum gas (LPG) (see instructions) $.50 $ 426

b “P” Series fuels .50 427

c Compressed natural gas (CNG) (see instructions) .50 428

d Liquefied hydrogen .50 429

e Fischer-Tropsch process liquid fuel from coal (including peat) .50 430

f Liquid fuel derived from biomass .50 431

g Liquefied natural gas (LNG) (see instructions) .50 432

h Liquefied gas derived from biomass .50 436

i Compressed gas derived from biomass .50 437

Send this schedule with completed Form 8849 to: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; on the envelope write “Fuel Mixture Claim.”

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27451F Schedule 3 (Form 8849) (Rev. 10-2022) 
Schedule 3 (Form 8849) (Rev. 10-2022) Page 2 

Section references are to the Internal Revenue Code, unless otherwise 

noted.

Future Developments

For the latest information about developments related to Schedule 3 

(Form 8849) and its instructions, such as legislation enacted after they 

were published, go to www.irs.gov/Form8849.

What’s New

Section 6426 credit extensions:

• Alternative fuel. The alternative fuel credits are retroactively extended 

for fuel sold or used in the 2022 first, second, and third calendar 

quarters.

One-Time Claims for Retroactive 2022 First, Second, and Third 

Calendar Quarters. The credits for alternative fuels, which expired at 

the end of 2021, were reinstated for calendar year 2022. You can make 

a one-time claim for sales or uses of these fuels in the 2022 first, 

second, and third calendar quarters. You must combine claims for all 

three quarters on the same Schedule 3 (Form 8849) and file the claim 

between October 13, 2022, and on or before April 11, 2023. For 

information on how to make a one-time claim, see Notice 2022-39 and 

One-Time Claims for Retroactive 2022 First, Second, and Third Calendar 

Quarters, below.

Alternative fuel mixture credits for retroactive 2022 first and second 

calendar quarters. The credits for alternative fuel mixtures also expired 

at the end of 2021, and are reinstated for calendar year 2022. If you 

want to make a claim for the alternative fuel mixture credit for retroactive 

2022 first and second calendar quarters, you must file Form 720-X, 

Amended Quarterly Federal Excise Tax Return, for each period. For 

2022 third calendar quarter, the alternative fuel mixture credit must be 

taken on Schedule C (Form 720) up to the amount of your taxable fuel 

liability reported on Form 720 for gasoline (IRS No. 62), diesel (IRS No. 

60), and kerosene (IRS No. 35). For information on how to make a claim, 

see Notice 2022-39.

Reminders

Reducing your excise tax liability. For federal income tax purposes, 

reduce your section 4081 excise tax liability by the amount of excise tax 

credit allowable under section 6426(c) and your section 4041 excise tax 

liability by the amount of your excise tax credit allowable under section 

6426(d), in determining your deduction for those excise taxes or your 

cost of goods sold deduction attributable to those excise taxes.

Schedule 3 (Form 8849) can be filed electronically. For more 

information on filing electronically, visit the IRS e-file website at 

www.IRS.gov/eFile.

Purpose of Form

Use Schedule 3 (Form 8849) to make claims for sales or uses of 

biodiesel mixtures, renewable diesel mixtures, and alternative fuels.

General Instructions

One-Time Claims for Retroactive 2022 First, Second, 

and Third Calendar Quarters.

You can make a one-time credit claim for sales or uses of alternative 

fuels for retroactive 2022 first, second, and third calendar quarters. To 

submit the one-time claim, you must file Schedule 3 (Form 8849). The 

one-time claim rule doesn’t apply to income tax credits for biodiesel 

mixtures, renewable diesel mixtures, and alternative fuels. You should 

continue to make those claims on Forms 4136 and 8864.

If you filed “protective” or anticipatory claims for these credits, you 

must refile your claims in accordance with Notice 2022-39. The IRS 

won’t treat as perfected any such protective or anticipatory claims 

previously filed with IRS that aren’t timely supplemented in accordance 

with Notice 2022-39.

You must follow the procedures below to make a one-time claim on 

Schedule 3 (Form 8849).

• Enter amounts for alternative fuels on line 3, as appropriate.

• Submit a single form for all three quarter’s retroactive 2022 alternative 

fuels credit claims; the IRS won’t process multiple submissions from a 

claimant.

• You must file your claims for alternative fuel by April 11, 2023. The IRS 

won’t process any retroactive 2022 first, second, and third quarter 

claims received after that date.

• Combine claims for all three quarter's retroactive 2022 on the same 

Schedule 3 (Form 8849).

Coordination With Excise Tax Credit

Only one credit may be taken for any one gallon of alternative fuel. If any 

amount is claimed (or will be claimed) for any gallon of biodiesel mixture, 

renewable diesel mixture, or alternative fuel on Form 720, Form 720-X, 

Form 8864, or Form 4136, then a claim can’t be made on Form 8849, 

Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture, 

renewable diesel mixture, or alternative fuel.

Excise Tax Liability

Persons who blend an untaxed liquid with taxable fuel to produce a 

taxable fuel mixture outside the bulk transfer terminal system must pay 

the excise tax on the volume of the untaxed liquid in the mixture.

Use Form 720 to report these taxes. You also must be registered with 

the IRS as a blender (M registrants). Line 3 claimants must also have an 

AL registration number. See Form 637, Application for Registration (For 

Certain Excise Tax Activities).

How To File

Attach Schedule 3 (Form 8849) to Form 8849. If you aren’t filing 

electronically, on the envelope write “Fuel Mixture Claim” and send it to 

the IRS at the address at the bottom of page 1.

Specific Instructions

Line 1

These lines are reserved for future use.

Line 2. Biodiesel or Renewable Diesel Mixture Credit

Claimant. The person that produced and sold or used the mixture in 

their trade or business is the only person eligible to make this claim. The 

credit is based on the gallons of biodiesel or renewable diesel in the 

mixture.

The biodiesel used to produce the biodiesel mixture must meet ASTM 

D6751 and meet the Environmental Protection Agency’s (EPA) 

registration requirements for fuels and fuel additives under section 211 

of the Clean Air Act. The renewable diesel used to produce the 

renewable diesel mixture must be derived from biomass, meet the 

EPA’s registration requirements for fuels and fuel additives under 

section 211 of the Clean Air Act, and meet ASTM D975, D396, or other 

equivalent standard approved by the IRS. Renewable diesel also 

includes fuel derived from biomass that meets a Department of Defense 

specification for military jet fuel or an ASTM specification for aviation 

turbine fuel. For a renewable diesel mixture used in aviation, kerosene is 

treated as if it is diesel fuel.

▲!

CAUTION

Renewable diesel doesn’t include any fuel derived from 

coprocessing biomass (as defined in section 45K(c)(3)) with a 

feedstock that isn’t biomass.

Claim requirements. 1. The biodiesel mixture credit may not be 

claimed for biodiesel produced outside the United States for use as a 

fuel outside the United States. The United States includes any 

possession of the United States. The claimant has a certificate from the 

producer. See Certificate below for details.

2. The claim must be for a biodiesel or renewable diesel mixture sold or 

used during a period that’s at least 1 week.

3. The claimant has a certificate from the producer. See Certificate 

below for details.

4. The amount of the claim must be at least $200 unless the claim is 

filed electronically. To meet the minimum, amounts from lines 2 and 3 

may be combined.

5. 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 a biodiesel mixture 

sold or used during June and July must be filed by September 30.

Note: If requirements 2–5 above aren’t met, see Annual Claims under 

Additional Information for Schedules 1, 2, and 3 in the Form 8849 

instructions.
Schedule 3 (Form 8849) (Rev. 10-2022) Page 3 

Certificate. The Certificate for Biodiesel and, if applicable, Statement 

of Biodiesel Reseller must be attached to the first claim filed that is 

supported by the certificate or statement. For the renewable diesel 

mixture credit, you must edit the certificate and, if applicable, statement, 

to indicate that the fuel to which the certificate and statement relate is 

renewable diesel and state the renewable diesel meets the requirements 

discussed earlier under Claimant. See Model Certificate O and Model 

Statement S in Pub. 510.

Line 3. Alternative Fuel Credit

Claimant. For the alternative fuel credit, the registered alternative fueler 

who (1) sold an alternative fuel at retail and delivered it into the fuel 

supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, 

delivered it in bulk for taxable use in a motor vehicle or motorboat, and 

received the required statement from the buyer, (3) used an alternative 

fuel (not sold at retail or in bulk as previously described) in a motor 

vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in 

aviation is the only person eligible to make this claim.

Claim requirements. 1. The alternative fuel credit may not be claimed 

for alternative fuel produced outside the United States for use as a fuel 

outside the United States. The United States includes any possession of 

the United States. 

2. You must be registered with the IRS.

3. The claim must be for an alternative fuel sold or used (as described 

above under Claimant) during a period that’s at least 1 week.

4. The amount of the claim must be at least $200 unless the claim is 

filed electronically. To meet the minimum, amounts from lines 2 and 3 

may be combined.

5. 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 an alternative 

fuel sold or used during June and July must be filed by September 30.

Note: If requirements 2–5 above aren’t met, see Annual Claims under 

Additional Information for Schedules 1, 2, and 3 in the Form 8849 

instructions.

Carbon capture requirement. A credit for Fischer-Tropsch process 

liquid fuel from coal (including peat) can be claimed only if the fuel is 

derived from coal produced at a gasification facility which separates and 

sequesters at least 75% of the facility’s total carbon dioxide emissions.

Claim rates. 

• CNG has a claim rate (or GGE (gasoline gallon equivalent)) of 121 

cubic feet.

• Compressed gas derived from biomass has a claim rate (or GGE) of 

121 cubic feet.

• LPG has a claim rate (or GGE) of 5.75 pounds or 1.353 gallons of LPG.

• LNG has a claim rate (or DGE (diesel gallon equivalent)) of 6.06 

pounds or 1.71 gallons of LNG.

Example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $0.50 = 

$3,695.50 claim amount.

Amount of Claim

Multiply the number of gallons or gasoline (or diesel) gallon equivalents 

by the rate and enter the result in the boxes for lines 2 and 3, column (c).

Total Refund

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

at the top of the first page of the schedule. See Claim requirements,

above for each type of claim.