Schedule 3 

(Form 8849)

(Rev. January 2015)

Department of the Treasury 

Internal Revenue Service 

Certain Fuel Mixtures 

and the Alternative Fuel Credit

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

▶ Information about Schedule 3 (Form 8849) and its instructions is at www.irs.gov/form8849.

OMB No. 1545-1420

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

$

Caution. You can only use this revision of Schedule 3 (Form 8849) to claim the biodiesel mixture credit, the renewable diesel 

mixture credit, and the alternative fuel credit for fuel sold or used in calendar year 2014. Do not claim these credits on 

Form 720 or Form 720X for fuel sold or used in 2014. You cannot claim any amounts on Form 8849 that you claimed (or will 

claim) on Form 4136, Credit for Federal Tax Paid on Fuels, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 

Do not use this revision of Schedule 3 (Form 8849) to claim any credit for fuel sold or used during calendar year 2015.

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

Reserved

 (a) 

Rate

(b) 

Gallons of alcohol

(c) Amount of claim 

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

(d) 

CRN

a Reserved

b Reserved

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 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 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 $ 388

b Agri-biodiesel mixtures 390

c Renewable diesel mixtures 307

3 Alternative Fuel Credit

(a) 

Rate 

(b) 

Gallons or 

gasoline gallon 

equivalents (GGE) 

(c) Amount of claim 

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

(d) 

CRN 

a Liquefied petroleum gas (LPG) $ 426

b “P” Series fuels 427

c Compressed natural gas (CNG) (GGE = 121 cu. ft.) 428

d Liquefied hydrogen 429 

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

f Liquid fuel derived from biomass 431

g Liquefied natural gas (LNG) 432

h Liquefied gas derived from biomass 436

i Compressed gas derived from biomass (GGE = 121 cu. ft.) 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. 1-2015) 
Schedule 3 (Form 8849) (Rev. 1-2015) 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

One-time claims for calendar year 2014. The credits for biodiesel 

mixtures, renewable diesel mixtures, and alternative fuels, which expired 

at the end of 2013, were retroactively reinstated for calendar year 2014. 

You can make a one-time claim for credits for sales or uses of these 

fuels in calendar year 2014. For information on how to make a one-time 

claim, see Notice 2015-3 available at www.irs.gov/pub/irs-drop/

n-15-03.pdf and One-time claims, below.

Alternative fuel mixture credits for 2014. The credit for alternative fuel 

mixtures also expired at the end of 2013, and is restored retroactive to 

January 1, 2014. If you want to make a claim for the alternative fuel 

mixture credit for 2014, including claims for the fourth quarter and 

liquefied hydrogen mixtures, you must file Form 720X, Amended 

Quarterly Federal Excise Tax Return. For information on how to make a 

claim, see Notice 2015-3.

Reminder

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) only to make a one-time credit claim for 

calendar year 2014 sales or uses of biodiesel mixtures, renewable diesel 

mixtures, and alternative fuels.

General Instructions

One-Time Claims

You can make a one-time credit claim for your calendar year 2014 sales 

or uses of biodiesel mixtures, renewable diesel mixtures, and alternative 

fuels. To submit the one-time claim for excise tax credits, you must file 

Schedule 3 (Form 8849). The one-time claim rule does not 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.

Taxpayers who filed “protective” or anticipatory claims for these 

credits must refile their claims in accordance with Notice 2015-3. The 

IRS will not process or pay protective or anticipatory claims except 

those refiled in accordance with Notice 2015-3.

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

year 2014 claim on Schedule 3 (Form 8849).

• Enter amounts for 2014 biodiesel mixtures or renewable diesel 

mixtures on line 2, and alternative fuels on line 3, as appropriate.

• Submit a single form for all 2014 biodiesel mixtures, renewable diesel 

mixtures, and alternative fuels credit claims; the IRS will not process 

multiple submissions from a claimant.

• You must file your one-time 2014 biodiesel mixture, renewable diesel 

mixture, and alternative fuel claims by August 8, 2015. The IRS will not 

process claims received after that date.

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 720X, 

Form 8864, or Form 4136, then a claim cannot be made on Form 8849 

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 only to make a one-time 

claim for calendar year 2014. If you are not 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.

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 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 does not include any fuel derived from 

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

feedstock that is not biomass.

Claim requirements. 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.

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 

Certificate 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. 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. You must be registered with the IRS.

Carbon capture requirement. A credit for Fisher-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.

Amount of Refund

Multiply the number of gallons or gasoline 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 for 

each type of claim.