Schedule 1  
(Form 8849)                                 Nontaxable Use of Fuels 
(Rev. August 2016)                                       ▶ Attach to Form 8849.                                       OMB No. 1545-1420 
Department of the Treasury                                 ▶ See instructions. 
Internal Revenue Service 
Name as shown on Form 8849                                                 EIN or SSN                   Total refund (see instructions) 
                                                                                                        $ 
  Caution:         Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For 
  claims on lines 1a and 2b (types of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims 
  on lines 1a and 2b (types of use 13 and 14), claimant certifies that a certificate has not been provided to the credit card issuer. 
  Period of claim:          Enter month, day, and year 
                            in MMDDYYYY format.               From ▶                                  To ▶
                                                       (a) Type                                         (d) Amount of refund            (e)  
                                                                  (b) Rate        (c) Gallons 
1 Nontaxable Use of Gasoline                             of use                                       Multiply col. (b) by col. (c)     CRN 
a Gasoline (see Caution above line 1)                             $ .183                              $                                 362 
b Exported                                                        .184                                                                  411 
2 Nontaxable Use of Aviation Gasoline                       
a Use in commercial aviation  
                                                                                                                                        354 
  (other than foreign trade)                                      $ .15                               $ 
b Other nontaxable use (see Caution above line 1)                 .193                                                                  324 
c Exported                                                        .194                                                                  412 
d LUST tax on aviation fuels used in foreign trade                .001                                                                  433 
3 Nontaxable Use of Undyed Diesel Fuel 
  Claimant certifies that the diesel fuel did not contain visible evidence of dye. 
  Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation  
  and check here  .         .  . . . .  . . .   .      . .  .   . . .    . .   .  . . . . .   . .     . . . .       .   . .     .     ▶
                                                       (a) Type                                         (d) Amount of refund            (e)  
                                                                  (b) Rate        (c) Gallons 
                                                         of use                                       Multiply col. (b) by col. (c)     CRN 
a Nontaxable use                                                  $ .243                                                                360 
b Use on a farm for farming purposes                              .243                          } $ 
c Use in trains                                                   .243                                                                  353 
d Use in certain intercity and local buses 
  (see Caution above line 1)                                      .17                                                                   350 
e Exported                                                        .244                                                                  413 
4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) 
  Claimant certifies that the kerosene did not contain visible evidence of dye. 
  Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation  
  and check here  .         .  . . . .  . . .   .      . .  .   . . .    . .   .  . . . . .   . .     . . . .       .   . .     .     ▶
  Caution:         Claims cannot be made on line 4 for kerosene sales from a blocked pump. Only registered ultimate vendors may 
  make those claims using Schedule 2. 
                                                       (a) Type                                         (d) Amount of refund            (e)  
                                                                  (b) Rate        (c) Gallons 
                                                         of use                                       Multiply col. (b) by col. (c)     CRN 
a Nontaxable use taxed at $.244                                   $ .243                                                                346 
b Use on a farm for farming purposes                              .243                          } $ 
c Use in certain intercity and local buses 
  (see Caution above line 1)                                      .17                                                                   347 
d Exported                                                        .244                                                                  414 
e Nontaxable use taxed at $.044                                   .043                                                                  377 
f Nontaxable use taxed at $.219                                   .218                                                                  369 
5 Kerosene Used in Aviation (see Caution above line 1) 
                                                       (a) Type                                         (d) Amount of refund            (e)  
                                                                  (b) Rate        (c) Gallons 
                                                         of use                                       Multiply col. (b) by col. (c)     CRN 
a Kerosene used in commercial aviation  
  (other than foreign trade) taxed at $.244                       .200                                $                                 417 
b Kerosene used in commercial aviation  
  (other than foreign trade) taxed at $.219                       .175                                                                  355 
c Nontaxable use (other than use by state or  
  local government) taxed at $.244                                .243                                                                  346 
d Nontaxable use (other than by state or local  
  government) taxed at $.219                                      .218                                                                  369 
e LUST tax on aviation fuels used in foreign trade                .001                                                                  433 
For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions.   Cat. No. 27449T   Schedule 1 (Form 8849) (Rev. 8-2016) 

Schedule 1 (Form 8849) (Rev. 8-2016)                                                                                            Page 2 
6 Nontaxable Use of Alternative Fuel 
  Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate. 
                                                   (a) Type          (c) Gallons, or gasoline or   (d) Amount of refund         (e)  
                                                            (b) Rate 
                                                   of use            diesel gallon equivalents   Multiply col. (b) by col. (c)  CRN 
a Liquefied petroleum gas (LPG) (see instructions)          $ .183                               $                              419 
b “P Series” fuels                                          .183                                                                420 
c Compressed natural gas (CNG) (see instructions)           .183                                                                421 
d Liquefied hydrogen                                        .183                                                                422 
e Fischer-Tropsch process liquid fuel from coal 
  (including peat)                                          .243                                                                423 
f Liquid fuel derived from biomass                          .243                                                                424 
g Liquefied natural gas (LNG) (see instructions)            .243                                                                425 
h Liquefied gas derived from biomass                        .183                                                                435 
7 Nontaxable Use of a Diesel-Water Fuel Emulsion 
  Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 4 for the credit rate. 
                                                   (a) Type                                        (d) Amount of refund         (e)  
                                                            (b) Rate (c) Gallons 
                                                   of use                                        Multiply col. (b) by col. (c)  CRN 
a Nontaxable use                                            $ .197                               $                              309 
b Exported                                                  .198                                                                306 
8 Exported Dyed Fuels and Gasoline Blendstocks 
                                                   (a) Type                                        (d) Amount of refund         (e)  
                                                            (b) Rate (c) Gallons 
                                                   of use                                        Multiply col. (b) by col. (c)  CRN 
a Exported dyed diesel fuel and exported  
  gasoline blendstocks taxed at $.001                       $ .001                               $                              415 
b Exported dyed kerosene                                    .001                                                                416 
                                                                                                   Schedule 1 (Form 8849) (Rev. 8-2016) 

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 

Schedule 1 (Form 8849) (Rev. 8-2016)                                                                                               Page 4 

subdivision of a state, or the District of Columbia) is eligible to          Line 7. Nontaxable Use of a Diesel-Water Fuel  
make this claim. The ultimate purchaser certifies that the right to          Emulsion 
make this claim has not been waived. 
                                                                             Allowable uses. For line 7a, the diesel-water fuel emulsion  
Allowable uses. For lines 5a and 5b, if the claimant buys                    must have been used during the period of claim for type of use 
kerosene partly for use in commercial aviation and partly for                1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the diesel-water 
use in noncommercial aviation, see the rules in Notice 2005-80,              fuel emulsion must have been exported during the period of 
section 3(e)(3).                                                             claim (type of use 3). See Exported taxable fuel on page 3. 
For lines 5c and 5d, the kerosene must have been used                        Type of use 5. Write “Bus” in the space to the left of column  
during the period of claim for type of use 1, 9, 10, 11, 13, 15,             (a). Enter the correct credit rate in column (b). The credit rate  
or 16.                                                                       for type of use 5 is $.124 per gallon. 
For line 5e, the kerosene must have been used during the                     Line 8. Exported Dyed Fuels and Gasoline  
period of claim for type of use 9. This claim is made in addition 
to the claim made on lines 5c and 5d for type of use 9.                      Blendstocks 
                                                                             A claim may be made for dyed diesel fuel or dyed kerosene  
Line 6. Nontaxable Use of Alternative Fuel                                   exported in a trade or business during the period of claim.  
Allowable uses. The taxed alternative fuel must have been                    Claims for exported gasoline blendstocks taxed at $.001per  
used during the period of claim for type of use 1, 2, 4, 5, 6, 7,            gallon are made on line 8a. See Exported taxable fuel on page 3. 
11, 13, 14, or 15.                                                                  Claims for exported gasoline blendstocks taxed at 
Type of use 5. Write “Bus” in the space to the left of column                       $.184 per gallon are made on line 1b. 
(a).  Enter the correct credit rate in column (b). The credit rates          ▲!
for type of use 5 are listed below.                                          CAUTION

       Line number                            Credit rate 
                 6a                                $.109* 
                6b                                 .110 
                 6c                                .109** 
                6d                                 .110 
                 6e                                .17 
                 6f                                .17 
                 6g                                .169*** 
                 6h                                .110 
(*) This is the claim rate per GGE (5.75 pounds or 1.353 gallons of LPG) 
(**) This is the claim rate per GGE (5.66 pounds or 123.57 cubic ft. of CNG) 
(***) This is the claim rate per DGE (6.06 pounds or 1.71 gallons of LNG)
Type of use 5 example. 10,000 gallons of LPG ÷ 1.353 = 
7,391 GGE x $0.109 = $805.62 claim amount.