Header
Name as shown on Form 8849, EIN, total refund, the period of claim in MMDDYYYY format, and the claimant's registration number in the UV, UB, UP or UA box.
8849 Sch. 2
Sales by Registered Ultimate Vendors
- Agency
- IRS
- Revision
- Rev. December 2020
- Fillable fields
- 147
- Pages
- 5
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule 2 (Form 8849): Sales by Registered Ultimate Vendors
Schedule 2 (Form 8849) covers Sales by Registered Ultimate Vendors. The IRS About Form 8849 page says a registered ultimate vendor of un-dyed diesel fuel, un-dyed kerosene, kerosene sold for use in aviation, gasoline, or aviation gasoline uses Schedule 2 to make a claim for refund. Form 8849 itself is used to claim a refund of excise taxes on certain fuel related sales.
The schedule has a line for each fuel: undyed diesel fuel on line 1, undyed kerosene on line 2, kerosene for use in aviation on line 3, gasoline on line 4 and aviation gasoline on line 5. Each line multiplies a printed rate by gallons, and lines 6 and 7 list the government units and nonprofit educational organizations the fuel was sold to. The instructions are printed on pages 4 and 5 of the schedule.
You can fill out Schedule 2 (Form 8849) free in your browser on this page and download it without an account.
What's on Schedule 2 (Form 8849)
Lines 1 and 2: undyed diesel and kerosene
Use by a state or local government at $.243, use in certain intercity and local buses at .17, and kerosene sales from a blocked pump at .243.
Line 3: kerosene for use in aviation
Six lines for commercial aviation taxed at $.219 or $.244, nonexempt noncommercial aviation, other nontaxable uses, and LUST tax on aviation fuels used in foreign trade, each with a type of use column.
Lines 4 and 5: gasoline and aviation gasoline
Use by a nonprofit educational organization or a state or local government, at $.183 for gasoline and $.193 for aviation gasoline.
Lines 6 and 7: buyer information
Taxpayer identification number, name and gallons for each government unit, or each nonprofit educational organization and government unit, the fuel was sold to.
How to fill out Schedule 2 (Form 8849)
- 1
Registration number
Enter the registration number in the box that matches the lines claimed. The schedule says Form 637 is used to apply for one, and that a UV claimant completes line 6 or 7 on page 3.
- 2
Period of claim
Enter the from and to dates in MMDDYYYY format. The schedule says each claim covers fuel sold during a period that is at least 1 week.
- 3
Dye certification
On lines 1 and 2 the claimant certifies the fuel did not contain visible evidence of dye. If any did, the schedule says to attach an explanation and check the exception box.
- 4
Rates and gallons
For each line, enter gallons in column (b) and multiply by the rate in column (a) for the refund in column (c). For lines 3a to 3f, enter the type of use as well.
- 5
Total refund
The schedule says to add all amounts in column (c) and enter the result in the total refund box at the top of the schedule.
- 6
Lines 6 and 7
List each government unit or nonprofit educational organization the fuel was sold to, with its TIN, name and gallons. The schedule says to attach additional sheets if more space is needed.
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How to file, timing and limits
How to file
The schedule says to attach it to Form 8849, write "Registered Ultimate Vendor Claim" on the envelope, and mail it to the address under Where To File in the Form 8849 instructions.
On its own
The schedule says "Attach to Form 8849. Do not file with any other schedule."
Filing deadline
The schedule says a claim is filed by the last day of the first quarter following the earliest quarter of the claimant's income tax year included in the claim. Its example: September and October sales filed by December 31.
Minimum claim
The schedule gives at least $200 for lines 1, 4 and 5 claims and at least $100 for lines 2 and 3 claims, with amounts from certain lines allowed to be combined.
Annual claims
If those requirements are not met, the schedule points to Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions.
Correction listed
The About Form 8849 page lists a Correction to Schedule 2 (Form 8849) next to the Schedule 2 PDF link.
Related forms
8849
Claim for Refund of Excise Taxes
27 fields, 4 pages
637
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8849 Sch. 1
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205 fields, 4 pages
8849 Sch. 3
Certain Fuel Mixtures and the Alternative Fuel Credit
81 fields, 3 pages
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Credit for Federal Tax Paid on Fuels
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Who files Schedule 2 (Form 8849)?
The schedule is filed with the IRS by a registered ultimate vendor of fuel, attached to Form 8849. The buyers it sold to do not file it.
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Questions about Form 8849 Sch. 2
Who uses Schedule 2 (Form 8849)?
The About Form 8849 page says a registered ultimate vendor of un-dyed diesel fuel, un-dyed kerosene, kerosene sold for use in aviation, gasoline, or aviation gasoline uses it to make a claim for refund.
What if the vendor has no registration number?
The schedule says that without a registration number the claim cannot be made, and that Form 637, Application for Registration (For Certain Excise Tax Activities), is used to apply for one.
Can Schedule 2 be filed with other Form 8849 schedules?
No. The schedule says to attach it to Form 8849 and not to file it with any other schedule.
Where do the buyer certificates and waivers come from?
The schedule says the required certificates or waivers are listed in the line instructions and are available in Pub. 510, such as Model Certificate P and Model Waiver L.
How many claims can be made on the same gallon?
The line instructions say only one claim may be filed with respect to any gallon of the fuel.
How were 2020 commercial aviation tax holiday sales reported?
The schedule says sales from March 28, 2020, through December 31, 2020, use type of use 15 on line 3d or 3e, with a statement explaining the claim is for the tax holiday relief.