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Schedule 1 (Form 8849) (Rev. 8-2016) Page 3
What’s New • A certificate of lading signed by a customs officer of the
foreign country to which the fuel is exported, or
Alternative liquid fuel and compressed natural gas (CNG)
gasoline gallon equivalent (GGE) and diesel gallon • A statement of the foreign consignee showing receipt of the
equivalent (DGE). For sales or uses of fuel after December 31, fuel.
2015, for taxation under section 4041, liquefied petroleum gas
(LPG) has a GGE of 5.75 pounds or 1.353 gallons of LPG, How To File
liquefied natural gas (LNG) has a DGE of 6.06 pounds or 1.71 Attach Schedule 1 to Form 8849. Mail to the IRS at the address
gallons of LNG, and CNG has a GGE of 5.66 pounds or 123.57 under Where To File in the Form 8849 instructions.
cubic feet of CNG. See Line 6. Nontaxable Use of Alternative
Fuel, later. Specific Instructions
Reminders Line 1. Nontaxable Use of Gasoline
The ultimate purchaser of aviation gasoline or kerosene used Allowable uses. For line 1a, the gasoline must have been used
in foreign trade is eligible to make a claim on line 2d or 5e for during the period of claim for type of use 2, 4, 5, 7, 11, 12, 13,
the leaking underground storage tank (LUST) tax if the ultimate 14, or 15. Type of use 2 does not include any personal use or
purchaser has not waived his or her right to make the claim by use in a motorboat. See Types of Use 13 and 14 in the Form
providing the registered ultimate vendor with an unexpired 8849 instructions.
waiver. For line 1b, the gasoline must have been exported during the
period of claim (type of use 3). See Exported taxable fuel,
General Instructions earlier.
Line 2. Nontaxable Use of Aviation Gasoline
Purpose of Schedule
Allowable uses. For line 2b, the aviation gasoline must have
An ultimate purchaser of certain fuels uses Schedule 1 to make been used during the period of claim for type of use 2, 9, 10,
a claim for refund. The fuels for which a claim can be made are 11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the Form
listed on the form. The fuel must have been used in a 8849 instructions.
nontaxable use. See Type of Use below and the instructions for
lines 1 through 8 for more information. For line 2c, the aviation gasoline must have been exported
during the period of claim (type of use 3). See Exported taxable
Claim Requirements fuel, earlier.
The following requirements must be met. For line 2d, the aviation gasoline must have been used during
the period of claim for type of use 9. This claim is made in
1. The amount claimed on Schedule 1 must be at least $750. addition to the claim made on line 2b for type of use 9.
This amount may be met by:
a. Making a claim for fuel used during any quarter of a Line 3. Nontaxable Use of Undyed Diesel Fuel
claimant’s income tax year, or Allowable uses. For line 3a, the diesel fuel must have been
b. Aggregating amounts from any quarters of the claimant’s used during the period of claim for type of use 2, 6, 7, 8, 11, 12,
income tax year for which no other claim has been made. 13, 14, or 15. Type of use 8 includes use as heating oil and use
in a boat. Type of use 2 does not include any personal use or
2. The claim must be filed during the first quarter following use in a motorboat. See Types of Use 13 and 14 in the Form
the last quarter included in the claim. For example, a claim for 8849 instructions.
the quarters consisting of July through September and October
through December must be filed between January 1 and March For line 3e, the diesel fuel must have been exported during
31. the period of claim (type of use 3). See Exported taxable fuel,
earlier.
3. Only one claim may be filed for a quarter.
Line 4. Nontaxable Use of Undyed Kerosene (Other
Note: If requirements 1–3 above are not met, see Annual
Claims under Additional Information for Schedules 1, 2, and 3 in Than Kerosene Used in Aviation)
the Form 8849 instructions. Allowable uses. For line 4a, the kerosene must have been
used during the period of claim for type of use 2, 6, 7, 8, 11, 12,
Total Refund 13, 14, or 15. Type of use 8 includes use as heating oil and use
Add all amounts in column (d) and enter the result in the total in a boat. Type of use 2 does not include any personal use or
refund box at the top of the schedule. use in a motorboat. See Types of Use 13 and 14 in the Form
8849 instructions.
Type of Use For line 4d, the kerosene must have been exported during the
The fuel must have been used for one or more of the types of period of claim (type of use 3). See Exported taxable fuel,
use listed in the instructions for lines 1 through 7. The earlier.
nontaxable uses are listed in the Type of Use Table in the Form For lines 4e and 4f, the kerosene must have been used during
8849 instructions. the period of claim for type of use 2.
Exported taxable fuel. The claim rates for exported taxable Line 5. Kerosene Used in Aviation
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 foreign trade) is eligible to make this claim.
carrier,
For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene
• A certificate by the agent or representative of the export used in noncommercial aviation (except for nonexempt,
carrier showing actual exportation of the fuel, noncommercial aviation and exclusive use by a state, political
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