8849 Sch. 3

Certain Fuel Mixtures and the Alternative Fuel Credit

Agency
IRS
Revision
Rev. January 2023
Fillable fields
81
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8849 Sch. 3 online
Page 1 of form 8849 Sch. 3

Schedule 3 (Form 8849): Certain Fuel Mixtures and the Alternative Fuel Credit

Schedule 3 (Form 8849), Certain Fuel Mixtures and the Alternative Fuel Credit, is the IRS schedule for claims on sales or uses of biodiesel mixtures, renewable diesel mixtures, sustainable aviation fuel (SAF) mixtures and alternative fuels. It is attached to Form 8849, Claim for Refund of Excise Taxes, and the form says not to file it with any other schedule.

The schedule has two active claim lines. Line 2 covers biodiesel, agri-biodiesel, renewable diesel and SAF mixtures. Line 3 covers the alternative fuel credit for fuels such as liquefied petroleum gas (LPG), compressed natural gas (CNG) and liquefied natural gas (LNG). Line 1 is reserved for future use. Its instructions are printed on pages 2 and 3 of the same PDF.

The current revision is January 2023. A note on the IRS About page, dated April 11, 2025, says to use the January 2023 revision of Schedule 3 (Form 8849) to report any allowable claims for 2024. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Schedule 3 (Form 8849): Certain Fuel Mixtures and the Alternative Fuel Credit, as printed by IRS

What's on Schedule 3 (Form 8849)

Header and registration number

Name as shown on Form 8849, EIN or SSN, the total refund box, and the claimant's registration number with its prefix.

Period of claim

From and To dates, entered as month, day and year in MMDDYYYY format.

Line 1: reserved

Line 1 and its sub-lines 1a and 1b are marked reserved for future use.

Line 2: mixture credits

Biodiesel (other than agri-biodiesel) mixtures, agri-biodiesel mixtures and renewable diesel mixtures at a printed rate of $1.00 (CRNs 388, 390 and 307), and SAF mixtures (CRN 440, see instructions).

Line 3: alternative fuel credit

Lines 3a to 3i at a printed rate of $.50: LPG, P Series fuels, CNG, liquefied hydrogen sold or used before 2023, Fischer-Tropsch liquid fuel from coal, liquid fuel derived from biomass, LNG, and liquefied or compressed gas derived from biomass.

Columns (a) to (d)

Each row has a rate, the gallons (or gasoline or diesel gallon equivalent) sold or used, the amount of claim (column (a) times column (b)), and the CRN.

How to fill out Schedule 3 (Form 8849)

  1. 1

    Header

    Enter the name and EIN or SSN as shown on Form 8849, the registration number with its prefix, and the period of claim in MMDDYYYY format.

  2. 2

    Column (b): gallons

    Enter the gallons sold or used. The instructions give claim rates for some fuels: CNG at 121 cubic feet per GGE, LPG at 5.75 pounds or 1.353 gallons per GGE, and LNG at 6.06 pounds or 1.71 gallons per DGE.

  3. 3

    Column (c): amount of claim

    Multiply the rate by the gallons or gallon equivalents. The instructions give this example: 10,000 gallons of LPG divided by 1.353 = 7,391 GGE, times $0.50 = $3,695.50.

  4. 4

    Certificates

    The Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller are attached to the first claim they support. For SAF, the instructions list the Certificate for SAF Synthetic Blending Component, the reseller statement and the Declaration for SAF Qualified Mixture.

  5. 5

    Minimum claim

    The instructions say the claim is at least $200 unless it is filed electronically, and amounts from lines 2 and 3 may be combined to meet the minimum.

  6. 6

    Total refund

    Add all amounts in column (c) and enter the result in the total refund box at the top of page 1.

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Where it goes, timing and limits

Where to send it

The form says to send the schedule with completed Form 8849 to: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312, and to write "Fuel Mixture Claim" on the envelope.

Electronic filing

The instructions say Schedule 3 (Form 8849) can be filed electronically and point to the IRS e-file website at www.IRS.gov/eFile.

When to file

The instructions say the 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. A calendar-year claim for June and July is filed by September 30.

Claim period

The claim covers fuel sold or used during a period of at least 1 week. If the requirements are not met, the instructions point to Annual Claims in the Form 8849 instructions.

One credit per gallon

The instructions say only one credit may be taken for any one gallon. A gallon claimed on Form 720, Form 720-X, Form 8864 or Form 4136 cannot also be claimed on Form 8849.

Alternative fuel from late 2022

The form says that for the fourth calendar quarter of 2022 and later, alternative fuel credits are first taken on Form 720 against alternative fuel or CNG tax liability, and Form 720-X is filed first if that was not done.

Related forms

Who fills out Schedule 3 (Form 8849)?

  • Biodiesel and renewable diesel mixture producers

    For lines 2a to 2c, the instructions say the person that produced and sold or used the mixture in their trade or business is the only person eligible. The credit is based on the gallons of biodiesel or renewable diesel in the mixture.

  • SAF mixture producers

    For line 2d, the claimant is the person that produced and sold (for use in an aircraft, with the transfer to the fuel tank in the United States) or used the qualified mixture in their trade or business.

  • Registered alternative fuelers

    For line 3, the claimant is the registered alternative fueler who sold alternative fuel at retail into a vehicle or motorboat tank, delivered it in bulk with the buyer's statement, used it in a vehicle or motorboat, or sold it for use in aviation.

  • Registration number

    The form asks for the claimant's registration number, including the prefix. Line 3 claimants enter their AL or AM registration number. The instructions point to Form 637, Application for Registration (For Certain Excise Tax Activities).

  • Not for amounts claimed elsewhere

    The form says amounts claimed (or to be claimed) on Form 720, Schedule C; Form 720-X; Form 4136; or Form 8864 cannot be claimed on Form 8849.

The schedule is filed by businesses that produce fuel mixtures or sell or use alternative fuels. For each line, the instructions name the only person eligible to make the claim.

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Questions about Form 8849 Sch. 3

Is Schedule 3 (Form 8849) filed on its own?

No. The form says to attach it to Form 8849 and not to file it with any other schedule.

What rates does the schedule print?

$1.00 for lines 2a to 2c and $.50 for lines 3a to 3i. Line 2d, for SAF mixtures, has no printed rate and says to see the instructions.

Is there a minimum claim amount?

The instructions say the claim is at least $200 unless it is filed electronically. Amounts from lines 2 and 3 may be combined to meet it.

Can liquefied hydrogen still be claimed?

The instructions say the credit for liquefied hydrogen is terminated for sales or uses after 2022. Line 3d is only for sales or uses before January 1, 2023, within the statute of limitations.

Where is a paper claim mailed?

The form prints Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312, with "Fuel Mixture Claim" written on the envelope.

Which revision is used for 2024 claims?

The IRS About page has a note dated April 11, 2025 to use the January 2023 revision of Schedule 3 (Form 8849) to report any allowable claims for 2024.