OMB No. 1545-1420

Nontaxable Use of Fuels

(Rev. October 2006)

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 (after December 31, 2006)

Kerosene Used in Commercial Aviation (Other Than Foreign Trade)

From © To ©

362

324

360

353

350

1 Nontaxable Use of Gasoline

Gasoline (see Caution above line 1)

2

3

5

a

a

b

b

c

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

.22

.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

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 $

Use in trains (before January 1, 2007)

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), 3e, 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

d .243 353

c

© See instructions.

a

b

Kerosene taxed at $.244 (see Caution above line 1)

.175

$

Kerosene taxed at $.219 (see Caution above line 1)

$

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)

e

f 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

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions. Cat. No. 27449T Schedule 1 (Form 8849) (Rev. 10-2006)

(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

%
6 Nontaxable Use of Liquefied Petroleum Gas (LPG) (before October 1, 2006)

a

b

Use in certain intercity and local buses

Use in qualified local buses and in school buses 361

.062

.136

$ $ 352

c Other nontaxable use .136 395

Schedule 1 (Form 8849) (Rev. 10-2006)

7 Nontaxable Use of Alternative Fuel (after September 30, 2006)

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 hydrocarbons derived from biomass .243 424

g Liquefied natural gas (LNG) .243 425

a Nontaxable use $ .197 $ 309

b Exported .198 306

8 Nontaxable Use of a Diesel-Water Fuel Emulsion

a Exported dyed diesel fuel $ .001 $ 415

b Exported dyed kerosene .001 416

9 Exported Dyed Fuel

(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. 10-2006) Page 2

(a) Type

of use

(e)

CRN

(d) Amount of refund

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

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.
Schedule 1 (Form 8849) (Rev. 10-2006) Page 3

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

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 Type of use 13 and 14 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 9, 10,

11, 13, 14, 15, or 16. See Type 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, 5, 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 Type 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 9 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 and 6

through 8. 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, 15, or 16. 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 Type of use 13 and

14 in the Form 8849 instructions.

What’s New

● Claims for the nontaxable use of alternative fuel after

September 30, 2006, are made on line 7.

● After September 30, 2006, liquefied petroleum gas (LPG) is

considered an alternative fuel. Claims for nontaxable use of

LPG before October 1, 2006, are made on line 6. If the

nontaxable use occurs after September 30, 2006, the claim

must be made on line 7a.

● Claims for the nontaxable use of a diesel-water fuel

emulsion are made on line 8. These claims were previously

made on Schedule 6. However, the person claiming the

credit for production of the diesel-water fuel emulsion should

continue to use Schedule 6.

● Claims for exported taxable fuel are made on lines 1b, 2c,

3f, 4d, 9a, and 9b.

Exported taxable fuel. The claim rates for exported taxable

fuel are listed on lines 1b, 2c, 3f, 4d, 9a, and 9b. 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 3f, 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.

● Claims by the ultimate purchaser, if eligible, for certain

fuels used for type of use 13 and 14 are made on Schedule

1. These claims were previously made on Schedule 6. To

determine if the ultimate purchaser is eligible to make these

claims, see Type of use 13 and 14 in the Form 8849

instructions.

● After December 31, 2006, qualified blood collector

organizations are exempt users of fuel taxed under section

4081. Type of use 11, Exclusive use by a qualified blood

collector organization, has been added to the Type of Use

Table in the Form 8849 instructions. Two conditons must be

met to apply for the credit.

1. The fuel is used for the organization’s exclusive use in

the collection, storage, or transportation of blood.

2. The organization is registered by the IRS. To apply for

registration, see Form 637, Application for Registration (For

Certain Excise Tax Activities).
Schedule 1 (Form 8849) (Rev. 10-2006) Page 4

Line 8. Nontaxable Use of a Diesel-Water Fuel

Emulsion

Allowable uses. The taxed alternative fuel must have been

used after September 30, 2006, for type of use 1, 2, 4, 5, 6,

7, 11, 13, 14, or 15.

Allowable uses. For line 8a, 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 8b, 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 9. Exported Dyed Fuel

Line 7. Nontaxable Use of Alternative Fuel (after

September 30, 2006)

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

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

14b

Credit rate

14c

14d

14f

14e

14g

Line number

14a

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

$.109

.110

.109*

.110

.17

.17

.169

Line 6. Nontaxable Use of Liquefied Petroleum Gas

(LPG) (before October 1, 2006)

Allowable uses. For line 6c, the taxed LPG (such as propane

or butane) must have been used during the period of claim

for type of use 1, 2, 4, 13, 14, or 15.

Line 5. Kerosene Used in Commercial Aviation (Other 

Than Foreign Trade)

Allowable uses. For lines 5a and 5b, claimant certifies that

the right to make the claim has not been waived. 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). Only one claim may be filed

with respect to any gallon of kerosene used in commercial

aviation.