8849

Registered Credit Card Issuers

Agency
IRS
Revision
October 2006
Fillable fields
30
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8849 online
Page 1 of form 8849

Schedule 8 (Form 8849): Registered Credit Card Issuers

Schedule 8 (Form 8849), Registered Credit Card Issuers, is used by registered credit card issuers to make a claim for refund or payment of tax paid on certain sales of taxable fuel (diesel fuel, kerosene and gasoline) to state and local governments and certain sales of gasoline to nonprofit educational organizations. The instructions say the fuel must have been purchased with a credit card issued to the state or local government or nonprofit educational organization by the credit card issuer making the claim.

The schedule is attached to Form 8849, Claim for Refund of Excise Taxes, and the form says "Do not file with any other schedule." Its instructions are printed on page 2 of the PDF.

This page has the October 2006 edition, the Schedule 8 PDF linked from the IRS About page for Form 8849. Its rates and its reference to Pub. 510, Excise Taxes for 2006, are as printed in that edition. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Schedule 8 (Form 8849): Registered Credit Card Issuers, as printed by IRS

What's on Schedule 8 (Form 8849)

Header

Name as shown on Form 8849, EIN, total refund, the period of claim in MMDDYYYY format, and the claimant's registration number box, printed with the prefix CC.

Note above line 1

Three conditions about collecting or repaying the tax, written consent of the ultimate purchaser or ultimate vendor, and the required certificate from the ultimate purchaser.

Lines 1 and 2: diesel fuel and kerosene

Sales of undyed diesel fuel and of undyed kerosene (other than kerosene for use in aviation) for use by a state or local government.

Line 3: kerosene for use in aviation

Lines 3a and 3b, split by the rate at which the kerosene was taxed, for use by a state or local government.

Lines 4 and 5: gasoline and aviation gasoline

Use by a nonprofit educational organization on lines 4a and 5a, and use by a state or local government on lines 4b and 5b.

Columns (a) to (d)

Each line has a printed rate, gallons, the amount of refund (column (a) multiplied by column (b)) and a CRN.

How to fill out Schedule 8 (Form 8849)

  1. 1

    Fill in the header

    Enter the name as shown on Form 8849 and the EIN, then the From and To dates of the period of claim in MMDDYYYY format.

  2. 2

    Enter the registration number

    The schedule says the registration number is required to make a claim on Schedule 8.

  3. 3

    Review the note above line 1

    Lines 1 through 5 assume the claimant meets conditions (a), (b) and (c) in the note, including the required certificate. The instructions point to Model Certificate R in Pub. 510.

  4. 4

    Enter gallons and figure the refund

    For each fuel and use that applies, enter the gallons in column (b) and multiply by the rate in column (a) to get column (c).

  5. 5

    Total refund

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

    Total refund on page 2 of Schedule 8 (Form 8849): Registered Credit Card Issuers, as printed by IRS
  6. 6

    Attach and mail

    Attach Schedule 8 to Form 8849. The instructions say to write "Registered Credit Card Issuer Claim" on the envelope and mail it to the address under Where To File in the Form 8849 instructions.

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Claim rules, timing and where to send it

How to file

Attach the schedule to Form 8849, write "Registered Credit Card Issuer Claim" on the envelope, and mail it to the address under Where To File in the Form 8849 instructions.

Claim period and minimum

The instructions say the claim must be for taxable fuel sold during a period that is at least 1 week, and the amount of the claim must be at least $200. Amounts from lines 1 through 5 may be combined.

Deadline

The instructions say the claim must be filed by the last day of the first quarter following the earliest quarter of the claimant's income tax year included in the claim.

Example

The instructions say a calendar-year claimant's claim for diesel fuel sold during September and October must be filed by December 31.

Annual claims

If the requirements are not met for lines 1 through 3, the instructions point to Annual Claims in the Form 8849 instructions.

One schedule per Form 8849

The form says to attach it to Form 8849 and "Do not file with any other schedule."

Related forms

Who files Schedule 8 (Form 8849)?

  • Registered credit card issuers

    The instructions say an issuer is registered if it received a letter of registration with a registration number from the IRS that has not been revoked or suspended.

  • Issuers without a registration number

    The instructions say an issuer without a registration number cannot make this claim, and point to Form 637, Application for Registration (For Certain Excise Tax Activities).

  • Sales to state and local governments

    Lines 1 through 5 cover undyed diesel fuel, undyed kerosene, kerosene for use in aviation, gasoline and aviation gasoline used by a state or local government.

  • Sales to nonprofit educational organizations

    Lines 4a and 5a cover gasoline and aviation gasoline used by a nonprofit educational organization.

  • When the claim is not available

    The instructions say the issuer cannot make the claim if it is not registered, does not meet the note above line 1, or the fuel was bought without a card it issued to the government or organization.

The schedule is filed by a credit card issuer that the IRS has registered. The state or local government or nonprofit educational organization that bought the fuel is the ultimate purchaser described in the note above line 1.

Official sources and the blank

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Questions about Form 8849

Who can file Schedule 8 (Form 8849)?

The instructions say it is used by registered credit card issuers that meet the conditions in the note above line 1.

How does an issuer get a registration number?

The instructions point to Form 637, Application for Registration (For Certain Excise Tax Activities).

What is the minimum claim?

The instructions say at least $200, for fuel sold during a period of at least 1 week. Amounts from lines 1 through 5 may be combined.

Where is Schedule 8 sent?

It is attached to Form 8849 and mailed to the address under Where To File in the Form 8849 instructions, with "Registered Credit Card Issuer Claim" written on the envelope.

Can it be filed with another schedule?

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

Which edition is this?

The October 2006 edition, which is the Schedule 8 PDF linked from the IRS About page for Form 8849.