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Schedule 1 (Form 8849) (Rev. 5-2020) Page 3
What’s New Specific Instructions
Tax holiday for kerosene used in commercial aviation. Line 1. Nontaxable Use of Gasoline
Kerosene used in commercial aviation from March 28, 2020,
through December 31, 2020 (tax holiday) is treated as a Allowable uses. For line 1a, the gasoline must have been used
nontaxable use. Go to www.irs.gov/newsroom/faqs-aviation- during the period of claim for type of use 2, 4, 5, 7, 11, 12, 13,
excise-tax-holiday-under-the-cares-act for answers to frequently 14, or 15. Type of use 2 does not include any personal use or
asked questions (FAQs). See the instructions for line 5. use in a motorboat. See Types of Use 13 and 14 in the Form
8849 instructions.
Reminders For line 1b, the gasoline must have been exported during the
The ultimate purchaser of aviation gasoline or kerosene used period of claim (type of use 3). See Exported taxable fuel, earlier.
in foreign trade is eligible to make a claim on line 2d or 5e for the Line 2. Nontaxable Use of Aviation Gasoline
leaking underground storage tank (LUST) tax if the ultimate
purchaser has not waived his or her right to make the claim by Allowable uses. For line 2b, the aviation gasoline must have
providing the registered ultimate vendor with an unexpired waiver. been used during the period of claim for type of use 2, 9, 10,
11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the Form
8849 instructions.
General Instructions
For line 2c, the aviation gasoline must have been exported
Purpose of Schedule during the period of claim (type of use 3). See Exported taxable
fuel, earlier.
An ultimate purchaser of certain fuels uses Schedule 1 to make
a claim for refund. The fuels for which a claim can be made are For line 2d, the aviation gasoline must have been used during
listed on the form. The fuel must have been used in a the period of claim for type of use 9. This claim is made in
nontaxable use. See Type of Use below and the instructions for addition to the claim made on line 2b for type of use 9.
lines 1 through 8 for more information. Line 3. Nontaxable Use of Undyed Diesel Fuel
Claim Requirements Allowable uses. For line 3a, the diesel fuel must have been
used during the period of claim for type of use 2, 6, 7, 8, 11, 12,
The following requirements must be met. 13, 14, or 15. Type of use 8 includes use as heating oil and use
1. The amount claimed on Schedule 1 must be at least $750. in a boat. Type of use 2 does not include any personal use or
This amount may be met by: use in a motorboat. See Types of Use 13 and 14 in the Form
a. Making a claim for fuel used during any quarter of a 8849 instructions.
claimant’s income tax year, or For line 3e, the diesel fuel must have been exported during
b. Aggregating amounts from any quarters of the claimant’s the period of claim (type of use 3). See Exported taxable fuel,
income tax year for which no other claim has been made. earlier.
2. The claim must be filed during the first quarter followingthe Line 4. Nontaxable Use of Undyed Kerosene (Other
last quarter included in the claim. For example, a claim for the Than Kerosene Used in Aviation)
quarters consisting of July through September and October Allowable uses. For line 4a, the kerosene must have been
through December must be filed between January 1 and used during the period of claim for type of use 2, 6, 7, 8, 11, 12,
March 31. 13, 14, or 15. Type of use 8 includes use as heating oil and use
3. Only one claim may be filed for a quarter. in a boat. Type of use 2 does not include any personal use or
use in a motorboat. See Types of Use 13 and 14 in the Form
Note: If requirements 1–3 above are not met, see Annual 8849 instructions.
Claims under Additional Information for Schedules 1, 2, and 3 in
the Form 8849 instructions. For line 4d, the kerosene must have been exported during the
period of claim (type of use 3). See Exported taxable fuel, earlier.
Total Refund For lines 4e and 4f, the kerosene must have been used during
Add all amounts in column (d) and enter the result in the total the period of claim for type of use 2.
refund box at the top of the schedule.
Line 5. Kerosene Used in Aviation
Type of Use Kerosene used in commercial aviation from March 28,
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The fuel must have been used for one or more of the types of CAUTION 2020, through December 31, 2020 (tax holiday) is
use listed in the instructions for lines 1 through 7. The treated as a nontaxable use; report claims using type of use
nontaxable uses are listed in the Type of Use Table in the Form 15. To make a claim, use type of use 15, on line 5c or 5d,
8849 instructions. depending on the tax rate paid. Claimants must attach a
statement explaining that the claim is for the relief provided by
Exported taxable fuel. The claim rates for exported taxable the tax holiday and follow the following claim requirements.
fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers
making a claim for exported taxable fuel must include with their Claimant. Claimant certifies that the right to make the claim
records proof of exportation. Proof of exportation includes: has not been waived. For lines 5a and 5b, the ultimate
purchaser of kerosene used in commercial aviation (other than
• A copy of the export bill of lading issued by the delivering carrier, foreign trade) is eligible to make this claim.
• A certificate by the agent or representative of the export For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene
carrier showing actual exportation of the fuel, used in noncommercial aviation (except for nonexempt,
• A certificate of lading signed by a customs officer of the noncommercial aviation and exclusive use by a state, political
foreign country to which the fuel is exported, or subdivision of a state, or the District of Columbia) is eligible to
• A statement of the foreign consignee showing receipt of the fuel. make this claim. The ultimate purchaser certifies that the right to
make this claim has not been waived.
How To File
Attach Schedule 1 to Form 8849. Mail to the IRS at the address
under Where To File in the Form 8849 instructions.
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