OMB No. 1545-1420

Nontaxable Use of Fuels

(Rev. January 2009)

Schedule 1

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 (see instructions)

Nontaxable Use of Aviation Gasoline

Use in commercial aviation

(other than foreign trade)

Nontaxable Use of Undyed Diesel Fuel

Nontaxable use

Use in trains 

Kerosene Used in Aviation (see Caution above line 1)

From © To ©

362

324

360

350

1 Nontaxable Use of Gasoline

Gasoline (see Caution above line 1)

2

3

5

a

a

b

b

Other nontaxable use (see Caution above line 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 a detailed explanation 

and check here ©

(c) Gallons

.183

.184

.15

.193

.243

.243

.17

.200

$

$

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

$

EIN or SSN

$

$

$

$

354

417

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Nontaxable use taxed at $.244

4

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 a detailed explanation 

and check here ©

Caution. Claims cannot be made on line 4 for kerosene sales from a blocked pump. Only registered ultimate vendors may

make those claims using Schedule 2.

.243

$

$

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For

claims on lines 1a and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims 

on lines 1a and 2b (types of use 13 and 14), claimant certifies that a certificate has not been provided to the credit card issuer.

Department of the Treasury

Internal Revenue Service

a

.17 347

b

c .243 353

c

© See instructions.

.175

a

b Exported 411

c Exported .194 412

Use on a farm for farming purposes

Use in certain intercity and local buses

(see Caution above line 1)

d

e Exported .244 413

Use on a farm for farming purposes .243

346

Use in certain intercity and local buses

(see Caution above line 1)

d Exported .244 414

(a) Type

of use

(e)

CRN

(d) Amount of refund (b) Rate

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

(a) Type

of use

(e)

CRN

(d) Amount of refund (b) Rate

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

(a) Type

of use

(e)

CRN

(d) Amount of refund (b) Rate

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

(e)

CRN

(d) Amount of refund (b) Rate

%

355

%

a

b

Kerosene used in commercial aviation

(other than foreign trade) taxed at $.244

(a) Type

of use

Kerosene used in commercial aviation

(other than foreign trade) taxed at $.219

$

c

.243 346

Nontaxable use (other than use by state or

local government) taxed at $.244

d

.218 369

Nontaxable use (other than by state or local

government) taxed at $.219

e Nontaxable use taxed at $.044 .043 377

f Nontaxable use taxed at $.219 .218 369

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

e LUST tax on aviation fuels used in foreign trade .001 433
Schedule 1 (Form 8849) (Rev. 1-2009)

6 Nontaxable Use of Alternative Fuel

a Liquefied petroleum gas (LPG) $ .183 $ 419

b “P Series” fuels .183 420

c Compressed natural gas (CNG) (GGE=126.67 cu. ft.) .183 421

d Liquefied hydrogen .183 422

423

Any liquid fuel derived from coal (including peat)

through the Fischer-Tropsch process .243

e

f Liquid fuel derived from biomass .243 424

g Liquefied natural gas (LNG) .243 425

a Nontaxable use $ .197 $ 309

b Exported .198 306

7 Nontaxable Use of a Diesel-Water Fuel Emulsion

415

Exported dyed diesel fuel and exported

gasoline blendstocks taxed at $.001 $ .001 $

a

b Exported dyed kerosene .001 416

8 Exported Dyed Fuels and Gasoline Blendstocks

(a) Type

of use

(e)

CRN

(d) Amount of refund

Multiply col. (b) by col. (c) (b) Rate (c) Gallons or gasolinegallon equivalents (GGE)

(a) Type

of use

(e)

CRN

(d) Amount of refund

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

(a) Type

of use

(e)

CRN

(d) Amount of refund

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

Schedule 1 (Form 8849) (Rev. 1-2009) Page 2

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate.

Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate.

h Liquefied gas derived from biomass .183 435
Schedule 1 (Form 8849) (Rev. 1-2009) Page 3

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 under Additional Information for Schedules 1, 2, and 3

in the Form 8849 instructions.

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

been used during the period of claim for type of use 2, 9, 10,

11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the

Form 8849 instructions.

Line 3. Nontaxable Use of Undyed Diesel Fuel

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

used during the period of claim for type of use 2, 6, 7, 8, 11,

12, 13, 14, or 15. Type of use 8 includes use as heating oil and

use in a boat. Type of use 2 does not include any personal use

or use in a motorboat. See Types of Use 13 and 14 in the

Form 8849 instructions.

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

$750. This amount may be met by:

An ultimate purchaser of certain fuels uses Schedule 1 to

make a claim for refund. The fuels for which a claim can be

made are listed on the form. The fuel must have been used

in a nontaxable use. See Type of Use below and the

instructions for lines 1 through 8 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 7. 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

Line 4. Nontaxable Use of Undyed Kerosene (Other

Than Kerosene Used in Aviation)

Allowable uses. For line 4a, the kerosene must have been

used during the period of claim for type of use 2, 6, 7, 8, 11,

12, 13, 14, or 15. Type of use 8 includes use as heating oil and

use in a boat. Type of use 2 does not include any personal use

or use in a motorboat. See Types of Use 13 and 14 in the

Form 8849 instructions.

What’s New

Exported taxable fuel. The claim rates for exported taxable

fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers

making a claim for exported taxable fuel must include with

their records proof of exportation. Proof of exportation

includes:

● A copy of the export bill of lading issued by the delivering

carrier,

● A certificate by the agent or representative of the export

carrier showing actual exportation of the fuel,

● A certificate of lading signed by a customs officer of the

foreign country to which the fuel is exported, or

● A statement of the foreign consignee showing receipt of

the fuel.

For line 1b, the gasoline must have been exported during

the period of claim (Type of use 3). See Exported taxable fuel

earlier.

For line 3e, the diesel fuel must have been exported during

the period of claim (Type of use 3). See Exported taxable fuel

earlier.

For line 2c, the aviation gasoline must have been exported

during the period of claim (Type of use 3). See Exported

taxable fuel earlier.

For line 4d, the kerosene must have been exported during

the period of claim (Type of use 3). See Exported taxable fuel

earlier.

Line 5. Kerosene Used in Aviation

Claimant. Claimant certifies that the right to make the claim

has not been waived. For lines 5a and 5b, the ultimate

purchaser of kerosene used in commercial aviation (other

than foreign trade) is eligible to make this claim.

For lines 5c, 5d, and 5e, the ultimate purchaser of

kerosene used in noncommercial aviation (except for

nonexempt, noncommercial aviation and exclusive use by a

state, political subdivision of a state, or the District of

Columbia) is eligible to make this claim. The ultimate

purchaser certifies that the right to make this claim has not

been waived.

The ultimate purchaser of aviation gasoline or kerosene used

in foreign trade is eligible to make a claim on line 2d or 5e

for the leaking underground storage tank (LUST) tax if the

ultimate purchaser has not waived his or her right to make

the claim by providing the registered ultimate vendor with an

unexpired waiver.

For lines 4e and 4f, the kerosene must have been used

during the period of claim for type of use 2.

General Instructions

For line 2d, the aviation gasoline must have been used

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

made in addition to the claim made on line 2b for type of 

use 9.

Line 1. Nontaxable Use of Gasoline

Allowable uses. For line 1a, the gasoline must have been

used during the period of claim for type of use 2, 4, 5, 7, 11,

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

use or use in a motorboat. See Types of Use 13 and 14 in the

Form 8849 instructions.

Specific Instructions

Reminders

● After October 3, 2008, a claim for nontaxable use of

liquefied gas derived from biomass can be made on line 6h

(credit reference number 435) at $.183 per gallon.

● Claims for exported gasoline blendstocks taxed at $.001

per gallon are made on line 8a. Continue to use line 1b to

make claims for exported gasoline blendstocks taxed at

$.184 per gallon.
Schedule 1 (Form 8849) (Rev. 1-2009) Page 4

Line 7. Nontaxable Use of a Diesel-Water Fuel

Emulsion

Allowable uses. The taxed alternative fuel must have been

used during the period of claim for type of use 1, 2, 4, 5, 6,

7, 11, 13, 14, or 15.

Allowable uses. For line 7a, the diesel-water fuel emulsion

must have been used during the period of claim for type of

use 1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the

diesel-water fuel emulsion must have been exported during

the period of claim (Type of use 3). See Exported taxable fuel

on page 3.

Line 8. Exported Dyed Fuels and Gasoline

Blendstocks

Line 6. Nontaxable Use of Alternative Fuel

A claim may be made for dyed diesel fuel or dyed kerosene

exported in a trade or business during the period of claim.

Claims for exported gasoline blendstocks taxed at $.001 per

gallon are made on line 8a. See Exported taxable fuel on

page 3.

Type of use 5. Write “Bus” in the space to the left of column

(a). Enter the correct credit rate in column (b). The credit

rates for type of use 5 are listed below.

Type of use 5. Write “Bus” in the space to the left of column

(a). Enter the correct credit rate in column (b). The credit rate

for type of use 5 is $.124 per gallon.

6b

Credit rate

6c

6d

6f

6e

6g

Line number

6a

*This is the credit rate per gasoline gallon equivalent (126.67 cubic feet of CNG).

$.109

.110

.109*

.110

.17

.17

.169

For lines 5c and 5d, the kerosene must have been used

during the period of claim for type of use 1, 9, 10, 11, 13, 15,

or 16.

For line 5e, the kerosene must have been used during the

period of claim for type of use 9. This claim is made in

addition to the claim made on lines 5c and 5d for type of 

use 9.

CAUTION

Claims for exported gasoline blendstocks taxed

at $.184 per gallon are made on line 1b.

Allowable uses. For lines 5a and 5b, if the claimant buys

kerosene partly for use in commercial aviation and partly for

use in noncommercial aviation, see the rules in Notice

2005-80, section 3(e)(3).

6h .110