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