Sales by Registered Ultimate Vendors OMB No. 1545-1420 (Rev. March 2008)

Department of the Treasury

Internal Revenue Service

Schedule 2

(Form 8849)

Name as shown on Form 8849

Use by a state or local government

Total refund (see instructions)

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27450U Schedule 2 (Form 8849) (Rev. 3-2008)

a

U V

© Attach to Form 8849. Do not file with any other schedule.

Period of claim: Enter month, day, and year

in MMDDYYYY format.

Claimant’s registration no. ©

U P

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

1

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 ©

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.

a Use by a state or local government

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

2

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 ©

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.

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.

b Sales from a blocked pump

© Complete for line 2b.

(d)

CRN

From © To ©

(d)

CRN

360

346

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

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

$ .243

$ .243

.243

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

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

$

EIN

$

© U B Complete for lines 1b and 2c.

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

use 14.

b Use in certain intercity and local buses .17 350

c .17 347

$

Use in certain intercity and local buses

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.

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.
Schedule 2 (Form 8849) (Rev. 3-2008) Page 2

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.

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

CRN

Use by a nonprofit educational organization 362

Use by a state or local government

a

b

$ .183 $

.183

Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation

(a)

Rate

(b)

Gallons

(c)

Amount of refund

Multiply col. (a)

by col. (b)

(d)

CRN

Type of

use

Use in commercial aviation (other than foreign trade)

taxed at $.219

418

Other nontaxable uses taxed at $.244

a

b

$ .175 $

.200

3

355

Name as shown on Form 8849 EIN

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.

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

Schedule 2 (Form 8849) (Rev. 3-2008)

c Nonexempt use in noncommercial aviation .025

Use in commercial aviation (other than foreign trade)

taxed at $.244

d .243

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

CRN

Use by a nonprofit educational organization 324

Use by a state or local government

a

b

$ .193 $

.193

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.

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

e Other nontaxable uses taxed at $.219 .218

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.

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.

417

346

369

f LUST tax on aviation fuels used in foreign trade .001 433
Schedule 2 (Form 8849) (Rev. 3-2008)

Taxpayer Identification No. Name

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.

6 Government Unit Information

Name as shown on Form 8849 EIN

Gallons

Page 3

Schedule 2 (Form 8849) (Rev. 3-2008)

Taxpayer Identification No. Name

Complete if making a claim on lines 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.

7 Nonprofit Educational Organization and Government Unit Information

Gallons
Schedule 2 (Form 8849) (Rev. 3-2008) Page 4

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.

The required certificates or waivers are listed in the line

instructions and are available in Pub. 510.

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.

Line 1a. Sales by Registered Ultimate Vendors of Undyed

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.

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.

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.

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

refund box at the top of the 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.

Purpose of Schedule

Required Certificate or Waiver

Total Refund

Registration Number

How To File

See Registration Number below if you do not have a valid registration number.

● 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.

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.

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

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

Undyed Kerosene (Other Than Kerosene For Use in

Aviation)

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.

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.

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.

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.

Reminder

What’s New

● The registered ultimate vendor of kerosene sold for nontaxable

use in noncommercial aviation is 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.

● The registered ultimate vendor of kerosene sold for use in

foreign trade is 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.

General Instructions

Specific Instructions

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.
Schedule 2 (Form 8849) (Rev. 3-2008) Page 5

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.

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.

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

Kerosene For Use in Commercial Aviation (Other Than

Foreign Trade)

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.

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.

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

Vendors of Kerosene 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.

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.

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.

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.

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.

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.

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

Vendors of Gasoline or Aviation Gasoline

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

a period that is at least 1 week.

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.

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.

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, 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.

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.

Claim requirements. The following requirements must be met.

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.

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