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Schedule 3                                          Certain Fuel Mixtures 
(Form 8849)
(Rev. January 2023)                      and the Alternative Fuel Credit                                                    OMB No. 1545-1420
Department of the Treasury               Attach to Form 8849. Don’t file with any other schedule. 
Internal Revenue Service       Go to www.irs.gov/Form8849 for instructions and the latest information.
Name as shown on Form 8849                                                   EIN or SSN                       Total refund (see instructions)
                                                                                                             $
  Caution: For instructions on how to make a one-time claim for the alternative fuel credit for the first, second, and third calendar quarters of 2022, 
  see the instructions and Notice 2022-39. For the fourth calendar quarter of 2022 and later, the alternative fuel credits must first be taken on Form 
  720, Quarterly Federal Excise Return, as a credit against your alternative fuel or compressed natural gas (CNG) tax liability. If you have this tax 
  liability and you didn’t make the claim on Form 720, Schedule C, as a credit against that liability, you must first file Form 720-X, Amended 
  Quarterly Federal Excise Tax Return, before Schedule 3 (Form 8849) can be used for the refund. You can’t claim any amounts on Form 8849 that 
  you claimed (or will claim) on Form 720, Schedule C; Form 720-X; or Form 4136, Credit for Federal Tax Paid on Fuels or Form 8864, Biodiesel, 
  Renewable Diesel, or Sustainable Aviation Fuels Credit.
  Claimant’s registration no. 
  Enter your registration number, including the prefix. Line 3 claimants must enter their AL or AM registration number.

  Period of claim: Enter month, day, and year in 
  MMDDYYYY format.                                       From                                                To
1 Reserved for future use
  Reserved for future use
                                                                         (a)            (b)                (c) Amount of claim                 (d)  
                                                                    Rate       Gallons of alcohol       Multiply col. (a) by col. (b).         CRN
a Reserved for future use
b Reserved for future use
2 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel (SAF) Mixture Credit
  Biodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel, or produced a mixture by mixing 
  renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel mixture met ASTM D6751 and met 
  EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to produce the renewable diesel mixture was derived 
  from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard 
  approved by the IRS. The biodiesel or renewable mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the 
  claimant. Sustainable aviation fuel (SAF) mixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The qualified 
  mixture was produced by the claimant in the United States, such mixture was used by the claimant (or sold by the claimant for use) in an 
  aircraft, such sale or use was in the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of 
  such aircraft occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that isn't kerosene that (i) 
  either (A) meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of ASTM D1655 Annex A1, (ii) isn’t 
  derived from coprocessing an applicable material (or materials derived from an applicable material) with a feedstock that isn't biomass, (iii) isn’t 
  derived from palm fatty acid distillates or petroleum, and (iv) has been certified in accordance with section 40B(e) as having a lifecycle 
  greenhouse gas emissions reduction percentage of at least 50 percent. For all claims. Claimant has attached the appropriate certificates and, 
  if applicable, appropriate reseller statements. Claimant has no reason to believe that the information in the certificate or statement is false. See 
  the instructions for additional information and requirements.

                                                                                     (a)          (b)             (c) Amount of claim          (d) 
                                                                                     Rate   Number of gallons   Multiply col. (a) by col. (b)  CRN 
                                                                                             sold or used
a Biodiesel (other than agri-biodiesel) mixtures                                 $1.00                          $                              388
b Agri-biodiesel mixtures                                                            1.00                                                      390
c Renewable diesel mixtures                                                          1.00                                                      307
d Sustainable aviation fuel mixtures (see instructions)                                                                                        440
3 Alternative Fuel Credit
                                                                                     (a)          (b)             (c) Amount of claim          (d)  
                                                                                     Rate    Gallons, or        Multiply col. (a) by col. (b)  CRN 
                                                                                             gasoline or diesel 
                                                                                             gallon equivalent
a Liquefied petroleum gas (LPG) (see instructions)                                   $.50                       $                              426
b “P” Series fuels                                                                    .50                                                      427
c Compressed natural gas (CNG) (see instructions)                                     .50                                                      428
d Liquefied hydrogen sold or used before 2023                                         .50                                                      429
e Fischer-Tropsch process liquid fuel from coal (including peat)                      .50                                                      430
f Liquid fuel derived from biomass                                                    .50                                                      431
g Liquefied natural gas (LNG) (see instructions)                                      .50                                                      432
h Liquefied gas derived from biomass                                                  .50                                                      436
i Compressed gas derived from biomass                                                 .50                                                      437
Send this schedule with completed Form 8849 to: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; on the envelope write “Fuel Mixture Claim.”
For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.         Cat. No. 27451F         Schedule 3 (Form 8849) (Rev. 1-2023)

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Schedule 3 (Form 8849) (Rev. 1-2023) Page 2
Section references are to the Internal Revenue Code, unless otherwise If you filed “protective” or anticipatory claims for these credits, you
noted. must refile your claims in accordance with Notice 2022-39. The IRS
won’t treat as perfected any such protective or anticipatory claims
Future Developments previously filed with the IRS that aren’t timely supplemented in
For the latest information about developments related to Schedule 3 accordance with Notice 2022-39.
(Form 8849) and its instructions, such as legislation enacted after they You must follow the procedures below to make a one-time claim on
were published, go to www.irs.gov/Form8849. Schedule 3 (Form 8849).
What’s New • Enter amounts for alternative fuels on line 3, as appropriate.
Sustainable aviation fuel. The Inflation Reduction Act of 2022 (the Act) • Submit a single Schedule 3 (Form 8849) for all three calendar quarters;
provides the new sustainable aviation fuel mixture credit (SAF) for sales the IRS won’t process multiple submissions from a claimant.
or uses after 2022, and the credit is added as line 2d. • You must file your one-time claim by April 11, 2023. The IRS won’t
Liquefied hydrogen repeal. The Act repeals the credit for liquefied process any one-time claims received after that date.
hydrogen for sales or uses after 2022. Use line 3d only for claims for • Combine claims for all three quarters on the same Schedule 3 (Form
sales or uses occurring before January 1, 2023, and within the statute of 8849).
limitations for such claims.
Coordination With Excise Tax Credit
Definition of renewable diesel and treatment of kerosene. The Act
made changes to the definition of renewable diesel and the treatment of Only one credit may be taken for any one gallon of alternative fuel. If any
kerosene, effective for fuel sold or used after 2022. Renewable diesel no amount is claimed (or will be claimed) for any gallon of biodiesel mixture,
longer includes fuel derived from biomass that meets the requirements renewable diesel mixture, or alternative fuel on Form 720, Form 720-X,
of a Department of Defense specification for military jet fuel or an Form 8864, or Form 4136, then a claim can’t be made on Form 8849,
American Society of Testing Materials (ASTM) specification for aviation Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture,
turbine fuel, and kerosene is no longer treated as diesel fuel for renewable diesel mixture, or alternative fuel.
purposes of the renewable diesel mixture credit.
Excise Tax Liability
Reminders Persons who blend an untaxed liquid with taxable fuel to produce a
Section 6426 credit extensions: taxable fuel mixture outside the bulk transfer terminal system must pay
• Alternative fuel. The alternative fuel credits was retroactively the excise tax on the volume of the untaxed liquid in the mixture.
extended for fuel sold or used in 2022. Use Form 720 to report these taxes. You also must be registered with
the IRS as a blender (M registrants). Line 3 claimants must also have an
One-Time Claims for the First, Second, and Third Calendar Quarters AL registration number. See Form 637, Application for Registration (For
of 2022. The credit for alternative fuels, which expired at the end of Certain Excise Tax Activities).
2021, was retroactively reinstated for 2022. You can make a one-time
claim for sales or uses of these fuels in the 2022 first, second, and third How To File
calendar quarters. You must combine claims for all three calendar
quarters on the same Schedule 3 (Form 8849) and file the claim between Attach Schedule 3 (Form 8849) to Form 8849. If you aren’t filing
October 13, 2022, and on or before April 11, 2023. For information on electronically, on the envelope write “Fuel Mixture Claim” and send it to
how to make a one-time claim, see Notice 2022-39 and 2022 One-Time the IRS at the address at the bottom of page 1.
Alternative Fuel Credit Claims, below.
Reducing your excise tax liability. For federal income tax purposes, Specific Instructions
reduce your section 4081 excise tax liability by the amount of excise tax Line 1
credit allowable under section 6426(c) and your section 4041 excise tax
liability by the amount of your excise tax credit allowable under section These lines are reserved for future use.
6426(d), in determining your deduction for those excise taxes or your
cost of goods sold deduction attributable to those excise taxes. Line 2a-c. Biodiesel and Renewable Diesel Mixture
Schedule 3 (Form 8849) can be filed electronically. For more Credit
information on filing electronically, visit the IRS e-file website at Claimant. The person that produced and sold or used the mixture in
www.IRS.gov/eFile. their trade or business is the only person eligible to make this claim. The
credit is based on the gallons of biodiesel or renewable diesel in the
Purpose of Form mixture.
Use Schedule 3 (Form 8849) to make claims for sales or uses of The biodiesel used to produce the biodiesel mixture must meet ASTM
biodiesel mixtures, renewable diesel mixtures, sustainable aviation fuel D6751 and meet the Environmental Protection Agency’s (EPA)
mixtures, and alternative fuels. registration requirements for fuels and fuel additives under section 211
of the Clean Air Act. The renewable diesel used to produce the
renewable diesel mixture must be derived from biomass, meet the
General Instructions EPA’s registration requirements for fuels and fuel additives under
section 211 of the Clean Air Act, and meet ASTM D975, D396, or other
2022 One-Time Alternative Fuel Credit Claims equivalent standard approved by the IRS.
You can make a one-time claim for sales or uses of alternative fuels for Renewable diesel doesn’t include any fuel derived from
the first, second, and third calendar quarters of 2022. To submit the coprocessing biomass (as defined in section 45K(c)(3)) with a
one-time claim, you must file Schedule 3 (Form 8849). The one-time feedstock that isn’t biomass.
claim rule doesn’t apply to income tax credits for alternative fuels. You ▲!
CAUTION
should continue to make those claims on Form 4136.

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Schedule 3 (Form 8849) (Rev. 1-2023) Page 3
Claim requirements. 1. The biodiesel mixture credit may not be 4. For qualified mixtures produced with an SAF synthetic blending
claimed for biodiesel produced outside the United States for use as a component (SAF that meets the qualifications of an ASTM D7566
fuel outside the United States. The United States includes any Annex), the Certificate for SAF Synthetic Blending Component,
possession of the United States. The claimant has a certificate from the Statement of SAF Synthetic Blending Component Reseller (if
producer. See Certificate below for details. applicable), and Declaration for SAF Qualified Mixture must be attached
2. The claim must be for a biodiesel or renewable diesel mixture sold or to the first claim filed that is supported by the certificate or statement. If
used during a period that’s at least 1 week. the certificate, statement, and declaration aren’t attached to Schedule 3
(Form 8849) because they’re attached to a previously filed claim on a
3. The claimant has a certificate from the producer. See Certificate Form 720, Schedule C, or a Form 4136, or a Form 8864, attach a
below for details. separate statement with the following information.
4. The amount of the claim must be at least $200 unless the claim is 4a. Certificate identification number.
filed electronically. To meet the minimum, amounts from lines 2 and 3
may be combined. 4b. Total gallons of SAF synthetic blending component on the
certificate.
5. 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 4c. Total gallons claimed on Form 720, Schedule C, line 12d.
claim. For example, a calendar-year claimant’s claim for a biodiesel 4d. Total gallons claimed on Form 4136.
mixture sold or used during June and July must be filed by September 4e. Total gallons claimed on Form 8864.
30.
Note: If requirements 2–5 above aren’t met, see Annual Claims under Line 3. Alternative Fuel Credit
Additional Information for Schedules 1, 2, and 3 in the Form 8849 The alternative fuel credit for liquefied hydrogen is
instructions. terminated for sales or uses after 2022. Use line 3d only for
Certificate. The Certificate for Biodiesel and, if applicable, Statement ▲! claims for sales or uses occurring before January 1, 2023,
of Biodiesel Reseller must be attached to the first claim filed that is CAUTION and within the statute of limitations for such claims.
supported by the certificate or statement. For the renewable diesel Claimant. For the alternative fuel credit, the registered alternative fueler
mixture credit, you must edit the certificate and, if applicable, statement, who (1) sold an alternative fuel at retail and delivered it into the fuel
to indicate that the fuel to which the certificate and statement relate is supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel,
renewable diesel and state the renewable diesel meets the requirements delivered it in bulk for taxable use in a motor vehicle or motorboat, and
discussed earlier under Claimant. See Model Certificate O and Model received the required statement from the buyer, (3) used an alternative
Statement S in Pub. 510. fuel (not sold at retail or in bulk as previously described) in a motor
Line 2d. Sustainable Aviation Fuel (SAF) Mixture Credit vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in
aviation is the only person eligible to make this claim.
Claimant. The person that produced and sold (for use in an aircraft, and Claim requirements. 1. The alternative fuel credit may not be claimed
the transfer to the customer’s fuel tank occurred in the United States) or for alternative fuel produced outside the United States for use as a fuel
used the mixture in their trade or business, is the only person eligible to outside the United States. The United States includes any possession of
make this claim. The credit is based on the gallons of SAF in the the United States.
qualified mixture.
How to claim the credit. Only one credit may be taken for each amount 2. You must be registered with the IRS.
of SAF. If a person claimed (or will claim) an amount of SAF on Forms 3. The claim must be for an alternative fuel sold or used (as described
720, 4136, 8864 for a credit or payment, then a claim can ’tbe made on above under Claimant) during a period that’s at least 1 week.
Form 8849 for that same amount of SAF. The qualified mixture must be 4. The amount of the claim must be at least $200 unless the claim is
used (or sold, in the ordinary course of a trade or business, for use) in an filed electronically. To meet the minimum, amounts from lines 2 and 3
aircraft. may be combined.
The SAF credit can’t be claimed for qualified mixtures produced 5. The claim must be filed by the last day of the first quarter following
outside of the United States or if the transfer of such mixture to the fuel the earliest quarter of the claimant’s income tax year included in the
tank of an aircraft occurs outside of the United States. Requirements 1 claim. For example, a calendar-year claimant’s claim for an alternative
and 2 must be met only if the credit exceeds the amount of taxable fuel fuel sold or used during June and July must be filed by September 30.
liability reported. Requirements 3 and 4 must be met for all claims. Note: If requirements 2–5 above aren’t met, see Annual Claims under
1. The claim must be for a qualified mixture sold or used during a period Additional Information for Schedules 1, 2, and 3 in the Form 8849
that is at least 1 week. instructions.
2. The amount of the claim must be at least $200. To meet this Carbon capture requirement. A credit for Fischer-Tropsch process
minimum, amounts from lines 2 and 3 may be combined. liquid fuel from coal (including peat) can be claimed only if the fuel is
3. The SAF used to produce the qualified mixture is the portion of liquid derived from coal produced at a gasification facility which separates and
fuel that is not kerosene that (i) either (A) meets the specifications of one sequesters at least 75% of the facility’s total carbon dioxide emissions.
of the ASTM D7566 Annexes, or (B) meets the specifications of ASTM Claim rates.
D1655 Annex A1, (ii) is not derived from coprocessing an applicable • CNG has a claim rate (or GGE (gasoline gallon equivalent)) of 121
material (or materials derived from an applicable material) with a cubic feet.
feedstock that is not biomass, (iii) is not derived from palm fatty acid
distillates or petroleum, and (iv) has been certified in accordance with • Compressed gas derived from biomass has a claim rate (or GGE) of
section 40B(e) as having a lifecycle greenhouse gas emissions reduction 121 cubic feet.
percentage of at least 50 percent. Applicable material means • LPG has a claim rate (or GGE) of 5.75 pounds or 1.353 gallons of LPG.
monoglycerides, diglycerides, and triglycerides, free fatty acids, and • LNG has a claim rate (or DGE (diesel gallon equivalent)) of 6.06
fatty acid esters. Lifecycle greenhouse gas emissions reduction pounds or 1.71 gallons of LNG.
percentage means the percentage reduction in lifecycle greenhouse gas
emissions achieved by such fuel as compared with petroleum-based jet Example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $0.50 =
fuel, as defined in accordance with the most recent Carbon Offsetting $3,695.50 claim amount.
and Reduction Scheme for International Aviation which has been
adopted by the International Civil Aviation Organization with the Amount of Claim
agreement of the United States, or any similar methodology which Multiply the number of gallons or gasoline (or diesel) gallon equivalents
satisfies the criteria under section 211(o)(1)(H) of the Clean Air Act. by the rate and enter the result in the boxes for lines 2 and 3, column (c).
Total Refund
Add all amounts in column (c) and enter the result in the total refund box
at the top of the first page of the schedule. SeeClaim requirements ,
above for each type of claim.

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