8849 Sch. 1

Nontaxable Use of Fuels

Agency
IRS
Revision
Rev. May 2020
Fillable fields
205
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8849 Sch. 1 online
Page 1 of form 8849 Sch. 1

Schedule 1 (Form 8849): Nontaxable Use of Fuels

Schedule 1 (Form 8849), Nontaxable Use of Fuels, is a schedule of Form 8849, Claim for Refund of Excise Taxes. The IRS says an ultimate purchaser of gasoline, gasohol, aviation gasoline, diesel fuel, kerosene, aviation fuel (other than gasoline), and liquefied gas (LPG) uses Schedule 1 to make a claim for refund.

The instructions printed on the schedule say the fuel must have been used in a nontaxable use, and list the allowable types of use for each line. Each line multiplies a printed rate by the gallons claimed, and the amounts add up to the total refund at the top. The form says "Attach to Form 8849. Don't file with any other schedule."

You can fill out Schedule 1 free in your browser on this page and download it without an account.

Top of page 1 of Schedule 1 (Form 8849): Nontaxable Use of Fuels, as printed by IRS

What's on Schedule 1 (Form 8849)

Header and period of claim

The name and EIN or SSN as shown on Form 8849, the total refund, a caution with the claimant's certifications, and the period of claim in MMDDYYYY format.

Lines 1 and 2: gasoline and aviation gasoline

Nontaxable use and export of gasoline, aviation gasoline used in commercial aviation or other nontaxable use, and the LUST tax on aviation fuels used in foreign trade.

Lines 3 and 4: undyed diesel fuel and kerosene

Nontaxable use, farm use, trains, certain buses and export, each with a certification that the fuel had no visible evidence of dye and a box for exceptions.

Line 5: kerosene used in aviation

Kerosene used in commercial aviation (other than foreign trade), other nontaxable use at two tax rates, and the LUST tax on aviation fuels used in foreign trade.

Lines 6 and 7: alternative fuel and emulsion

Alternative fuels such as LPG, CNG, LNG and liquid fuel derived from biomass, then a diesel-water fuel emulsion used or exported.

Line 8: exported dyed fuels and blendstocks

Exported dyed diesel fuel and gasoline blendstocks taxed at $.001, and exported dyed kerosene.

How to fill out Schedule 1 (Form 8849)

  1. 1

    Header

    Enter the name and EIN or SSN as shown on Form 8849, and the first and last dates of the period of claim in MMDDYYYY format.

  2. 2

    Type of use

    In column (a), enter the type of use number. The instructions list the allowable types for each line and point to the Type of Use Table in the Form 8849 instructions.

    Type of use on page 3 of Schedule 1 (Form 8849): Nontaxable Use of Fuels, as printed by IRS
  3. 3

    Gallons and refund

    Enter the gallons in column (c) and multiply the rate in column (b) by column (c) to get the refund in column (d). Line 6 uses gasoline or diesel gallon equivalents where shown.

  4. 4

    Dye exception

    For lines 3 and 4, if any of the fuel did contain visible evidence of dye, the form says to attach a detailed explanation and check the box.

  5. 5

    Bus use on lines 6 and 7

    Write "Bus" to the left of column (a) and enter the reduced credit rate. The instructions give $.124 per gallon for line 7 and a table of rates for line 6.

  6. 6

    Total refund

    The instructions say to add all amounts in column (d) and enter the result in the total refund box at the top of the schedule.

    Total refund on page 3 of Schedule 1 (Form 8849): Nontaxable Use of Fuels, as printed by IRS

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Where to send it, minimum amount and timing

How to file

The instructions say to attach Schedule 1 to Form 8849 and mail it to the IRS at the address under Where To File in the Form 8849 instructions. The form says not to file it with any other schedule.

Minimum claim

The instructions say the amount claimed on Schedule 1 must be at least $750, which may be met by aggregating quarters of the claimant's income tax year for which no other claim has been made.

When to file

The instructions say the claim is filed during the first quarter following the last quarter included. A claim for July through December is filed between January 1 and March 31.

One claim per quarter

The instructions say only one claim may be filed for a quarter. If the requirements are not met, they point to Annual Claims in the Form 8849 instructions.

Proof of exportation

For exported fuel, the instructions list proof such as an export bill of lading, a carrier certificate, a foreign customs certificate of lading or a statement of the foreign consignee.

Related forms

Who files Schedule 1 (Form 8849)?

  • Ultimate purchasers of fuel

    The instructions say an ultimate purchaser of certain fuels uses Schedule 1 to claim a refund, and the fuel must have been used in a nontaxable use, such as use on a farm for farming purposes or in trains.

  • Exporters of taxable fuel

    Lines 1b, 2c, 3e, 4d, 8a and 8b carry claim rates for exported fuel. The instructions say claimants keep proof of exportation, such as a copy of the export bill of lading, with their records.

  • Aviation fuel purchasers

    Line 5 covers kerosene used in commercial and noncommercial aviation. Lines 2d and 5e cover the LUST tax on aviation fuels used in foreign trade when the right to claim has not been waived.

  • Bus operators

    Lines 3d and 4c cover use in certain intercity and local buses, and lines 6 and 7 have a reduced credit rate for type of use 5, with "Bus" written to the left of column (a).

  • Not for blocked pump kerosene sales

    The form says 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.

The ultimate purchaser of the fuel files it with Form 8849, under the name and EIN or SSN shown on that form. It can be a person or a business.

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Questions about Form 8849 Sch. 1

Who uses Schedule 1 (Form 8849)?

The IRS says an ultimate purchaser of gasoline, gasohol, aviation gasoline, diesel fuel, kerosene, aviation fuel (other than gasoline), and liquefied gas (LPG) uses Schedule 1 to make a claim for refund.

Is there a minimum refund amount?

The instructions say the amount claimed on Schedule 1 must be at least $750. If the requirements are not met, they point to Annual Claims in the Form 8849 instructions.

When is Schedule 1 filed?

The instructions say during the first quarter following the last quarter included in the claim, with only one claim per quarter.

Can Schedule 1 be filed with other schedules?

The form says "Attach to Form 8849. Don't file with any other schedule."

What if the diesel fuel or kerosene was dyed?

The claimant certifies the fuel had no visible evidence of dye. If any of it did, the form says to attach a detailed explanation and check the exception box.

How was the 2020 aviation tax holiday handled?

The schedule says kerosene used in commercial aviation from March 28, 2020, through December 31, 2020 is treated as a nontaxable use, claimed with type of use 15 on line 5c or 5d with an attached statement.