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Schedule 2 (Form 8849) (Rev. 12-2020) Page 5
3. The claim must be filed by the last day of the first quarter attach a statement explaining that the claim is for the relief provided
following the earliest quarter of the claimant’s income tax year by the tax holiday. See Reminders, earlier, and the claimant
included in the claim. For example, a calendar-year claimant’s claim requirements for lines 3a and 3b, earlier.
for kerosene sold during September and October must be filed by Claimant. For line 3c, the registered ultimate vendor of the
December 31. kerosene sold for use in nonexempt, noncommercial aviation is the
Note. If requirements 1–3 above are not met, see Annual Claims only person eligible to make this claim and has obtained the
under Additional Information for Schedules 1, 2, and 3 in the Form required certificate from the ultimate purchaser. See Model
8849 instructions. Certificate Q in Pub. 510. For lines 3d, 3e, and 3f, the registered
Information to be submitted. For claims on line 2a, complete Line ultimate vendor of the kerosene sold for nontaxable use in
6, Government Unit Information, for each governmental unit to noncommercial aviation (foreign trade for line 3f) is eligible to make
whom the kerosene was sold and the number of gallons sold to this claim only if the buyer waives his or her right to make the claim
each. by providing the registered ultimate vendor with an unexpired
waiver. For type of use 1, 9, 10, 11, 13, 15, or 16, see Model Waiver
Line 2c. Sales by Registered Ultimate Vendors of Undyed L in Pub. 510. For type of use 14, see Model Certificate P in Pub.
Kerosene for Use in Certain Intercity and Local Buses 510. Only one claim may be filed with respect to any gallon of
Claimant. The registered ultimate vendor of the kerosene is eligible kerosene sold for use in noncommercial aviation.
to make a claim on line 2c only if the buyer waives his or her right to Allowable sales. For line 3c, the kerosene must have been sold
make the claim by providing the registered ultimate vendor with an during the period of claim for a nonexempt use in noncommercial
unexpired waiver. See Model Waiver N in Pub. 510. Only one claim aviation. For lines 3d and 3e, the kerosene sold for use in
may be filed with respect to any gallon of kerosene. noncommercial aviation must have been sold during the period of
Claim requirements. The following requirements must be met. claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 3f, the
kerosene sold for use in noncommercial aviation must have been
1. The claim must be for kerosene sold during a period that is at sold during the period of claim for type of use 9. This claim is made
least 1 week. in addition to the claim made on lines 3d and 3e for type of use 9.
2. The amount of the claim must be at least $100. To meet this Claim requirements. The following requirements must be met.
minimum, amounts from lines 2 and 3 may be combined.
1. The claim must be for kerosene sold for use in noncommercial
3. The claim must be filed by the last day of the first quarter aviation during a period that is at least 1 week.
following the earliest quarter of the claimant’s income tax year
included in the claim. For example, a calendar-year claimant’s claim 2. The amount of the claim must be at least $100. To meet this
for diesel fuel sold during September and October must be filed by minimum, amounts from lines 2 and 3 may be combined.
December 31. 3. The claim must be filed by the last day of the first quarter
Note. If requirements 1–3 above are not met, see Annual Claims following the earliest quarter of the claimant’s income tax year
under Additional Information for Schedules 1, 2, and 3 in the Form included in the claim. For example, a calendar-year claimant’s claim
8849 instructions. for kerosene sold during September and October must be filed by
December 31.
Lines 3a and 3b. Sales by Registered Ultimate Vendors of
Kerosene For Use in Commercial Aviation (Other Than Note. If requirements 1–3 above are not met, see Annual Claims
Foreign Trade) under Additional Information for Schedules 1, 2, and 3 in the Form
8849 instructions.
Sales of kerosene used in commercial aviation from March
¶CAUTION! 28, 2020, through December 31, 2020 (tax holiday); report Information to be submitted. For claims on lines 3d and 3e (type
claims using type of use 15. To make a claim, use type of use 15, of use 14), complete Line 6, Government Unit Information, for each
on lines 3d or 3e, depending on the tax rate paid. Claimants must governmental unit to whom the kerosene was sold and the number
attach a statement explaining that the claim is for the relief provided of gallons sold to each.
by the tax holiday. See Reminders, earlier; Lines 3c, 3d, 3e, and 3f., Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate
below; and the claimant requirements for lines 3a and 3b, below. Vendors of Gasoline or Aviation Gasoline
Claimant. The registered ultimate vendor of the kerosene sold for Claimant. The registered ultimate vendor of the gasoline or aviation
use in commercial aviation (other than foreign trade) is eligible to gasoline is eligible to make a claim on lines 4a, 4b, 5a, and 5b if the
make this claim only if the buyer waives his or her right by providing ultimate purchaser waives his or her right to make the claim by
the registered ultimate vendor with an unexpired waiver. See Model providing the registered ultimate vendor with an unexpired
Waiver L in Pub. 510. Only one claim may be filed with respect to certificate. See Model Certificate M in Pub. 510. Only one claim may
any gallon of kerosene. be filed with respect to any gallon of gasoline or aviation gasoline.
Claim requirements. The following requirements must be met. Allowable sales. The gasoline or aviation gasoline must have been
1. The claim must be for kerosene sold during a period that is at sold during the period of claim for:
least 1 week. • Use by a nonprofit educational organization, or
2. The amount of the claim must be at least $100. To meet this • Use by a state or local government (including essential
minimum, amounts from lines 2 and 3 may be combined. government use by an Indian tribal government).
3. The claim must be filed by the last day of the first quarter Claim requirements. The following requirements must be met.
following the earliest quarter of the claimant’s income tax year 1. The claim must be for gasoline or aviation gasoline sold during
included in the claim. For example, a calendar-year claimant’s claim a period that is at least 1 week.
for kerosene sold during September and October must be filed by
December 31. 2. The amount of the claim must be at least $200. To meet this
Note. If requirements 1–3 above are not met, see Annual Claims minimum, amounts from lines 4a, 4b, 5a, and 5b may be combined.
under Additional Information for Schedules 1, 2, and 3 in the Form 3. The claim must be filed by the last day of the first quarter
8849 instructions. following the earliest quarter of the claimant’s income tax year
included in the claim. For example, a calendar-year claimant’s claim
Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate for gasoline or aviation gasoline sold during September and
Vendors of Kerosene For Use in Noncommercial Aviation October must be filed by December 31.
and for Use in Commercial Aviation During Tax Holiday
Information to be submitted. Complete Line 7, Nonprofit
Sales of kerosene used in commercial aviation from March Educational Organization and Government Unit Information, for
¶CAUTION! 28, 2020, through December 31, 2020 (tax holiday); report each nonprofit educational organization or governmental unit to
claims using type of use 15. To make a claim, use type of use 15, whom the gasoline or aviation gasoline was sold and the number of
on line 3d or 3e, depending on the tax rate paid. Claimants must gallons sold to each.
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