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Schedule 8 (Form 8849) (10-2006) Page 2
Instructions Required Certificate
See Model Certificate R in Pub. 510, Excise Taxes for 2006.
Purpose of Schedule
How To File
New Schedule 8, Registered Credit Card Issuers, is used by
registered credit card issuers to make a claim for refund or Attach Schedule 8 to Form 8849. On the envelope write
payment of tax paid on certain sales of taxable fuel (diesel “Registered Credit Card Issuer Claim” and mail to the IRS at
fuel, kerosene, and gasoline) to state and local governments the address under Where To File in the Form 8849
and certain sales of gasoline to nonprofit educational instructions.
organizations. The taxable fuel must have been purchased
with a credit card issued to the state or local government or Lines 1 Through 5
nonprofit educational organization by the credit card issuer Claim requirements. The following requirements must be
making the claim. These rules apply to taxable fuel sold after met.
December 31, 2005.
Claims may be made for the fuels and uses as listed on 1. The claim must be for taxable fuel sold during a period
lines 1 through 5. To make a claim, the credit card issuer that is at least 1 week.
must: 2. The amount of the claim must be at least $200. To meet
1. Be registered by the IRS, and this minimum, amounts from lines 1 through 5 may be
2. Meet the conditions described in the note above line 1. combined.
3. The claim must be filed by the last day of the first
If 1 and 2 above are not met, or if the taxable fuel is quarter following the earliest quarter of the claimant’s income
purchased without the use of a credit card issued by the tax year included in the claim. For example, a calendar-year
credit card issuer to a state or local government or nonprofit claimant’s claim for diesel fuel sold during September and
educational organization, the credit card issuer cannot make October must be filed by December 31.
the claim. Note. If the requirements above are not met for lines 1
through 3, see Annual Claims in the Form 8849 instructions.
Registration Number
You must enter your registration number. You are registered Total Refund
if you received a letter of registration with a registration Add all amounts in column (c)and enter the result in the
number from the IRS that has not been revoked or total refund box at the top of the schedule.
suspended. If you do not have a registration number, you
cannot make this claim. Use Form 637, Application for
Registration (For Certain Excise Tax Activities), to apply for
one.
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