Nontaxable Use of Fuels OMB No. 1545-1420

(Rev. January 2001)

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.

Total refund

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

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) (Rev. 1-2001)

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 gallons only.

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

.184

.131

.184

.14319

.15379

.15

.194

.194

.244

.244

.20

.17

.175

.219

.044

.062

.136

$

$

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

$

Enter whole gallons only. Multiply col. (b) by col. (c)

$

$

EIN or SSN

$

$

$

$

$

$
Schedule 1 (Form 8849) (Rev. 1-2001) Page 2

Instructions

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.

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 type of use 2, 3, 4, 5, 7,

12, 13, 14, or 15. Type of use 2 does not include any

personal use or use in a motorboat.

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 type of use 3, 9, 10,

11, 13, 14, or 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.

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

during the period of claim for type of use 2, 3, 6, 7, 8, 12,

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

in a boat. Type of use 2 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

Claimant. The ultimate purchaser of the aviation fuel is the

only person eligible to make this claim.

Allowable uses. For line 4b, aviation fuel taxed at a rate of

21.9 cents a gallon, or at a reduced rate of 4.4 cents a

gallon, must have been used during the period of claim for

type of use 1, 3, 9, 10, 11, 13, 14, 15, or 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:

An ultimate purchaser of gasoline, gasohol, aviation gasoline,

diesel fuel, kerosene, aviation fuel, 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.

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.

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

total refund box at the top of the schedule.

Line 2—Nontaxable Use of Aviation Gasoline

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

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

address under Where To File in the Form 8849 instructions.

Purpose of Schedule

Claim Requirements

Total Refund

Type of Use

How to File