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Schedule 3 Certain Fuel Mixtures
(Form 8849)
(Rev. October 2022) 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 retroactive 2022 first, second, and third calendar quarters: See the instructions and Notice 2022-39 for information on how to make
retroactive 2022 first, second, and third calendar quarter alternative fuel credit claims. Combine claims for retroactive 2022 first, second, and third
calendar quarters on the same Schedule 3 (Form 8849). The biodiesel mixture credit and renewable diesel mixture credit must first be taken as a
credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720. For fourth quarter 2022 and later, the
alternative fuel credits must first be taken on Form 720 as a credit against your alternative fuel or compressed natural gas (CNG) tax liability. If you
have these tax liabilities and you didn’t make the claim on Form 720, Schedule C, as a credit against those liabilities, 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.

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 or Renewable Diesel Mixture Credit
Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM
D6751 and met the EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as
a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met the EPA’s registration requirements for
fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant
to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable,
Statement of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 2. See the instructions for line 2 for
information about renewable diesel used in aviation.
(b)
(a) Gallons of (c) Amount of claim (d)
Rate biodiesel or Multiply col. (a) by col. (b) CRN
renewable diesel
a Biodiesel (other than agri-biodiesel) mixtures $1.00 $ 388
b Agri-biodiesel mixtures 1.00 390
c Renewable diesel mixtures 1.00 307
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 .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. 10-2022)

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Schedule 3 (Form 8849) (Rev. 10-2022) Page 2
Section references are to the Internal Revenue Code, unless otherwise • You must file your claims for alternative fuel by April 11, 2023. The IRS
noted. won’t process any retroactive 2022 first, second, and third quarter
claims received after that date.
Future Developments • Combine claims for all three quarter's retroactive 2022 on the same
For the latest information about developments related to Schedule 3 Schedule 3 (Form 8849).
(Form 8849) and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8849. Coordination With Excise Tax Credit
What’s New Only one credit may be taken for any one gallon of alternative fuel. If any
amount is claimed (or will be claimed) for any gallon of biodiesel mixture,
Section 6426 credit extensions: renewable diesel mixture, or alternative fuel on Form 720, Form 720-X,
• Alternative fuel. The alternative fuel credits are retroactively extended Form 8864, or Form 4136, then a claim can’t be made on Form 8849,
for fuel sold or used in the 2022 first, second, and third calendar Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture,
quarters. renewable diesel mixture, or alternative fuel.
One-Time Claims for Retroactive 2022 First, Second, and Third Excise Tax Liability
Calendar Quarters. The credits for alternative fuels, which expired at
the end of 2021, were reinstated for calendar year 2022. You can make Persons who blend an untaxed liquid with taxable fuel to produce a
a one-time claim for sales or uses of these fuels in the 2022 first, taxable fuel mixture outside the bulk transfer terminal system must pay
second, and third calendar quarters. You must combine claims for all the excise tax on the volume of the untaxed liquid in the mixture.
three quarters on the same Schedule 3 (Form 8849) and file the claim Use Form 720 to report these taxes. You also must be registered with
between October 13, 2022, and on or before April 11, 2023. For the IRS as a blender (M registrants). Line 3 claimants must also have an
information on how to make a one-time claim, see Notice 2022-39 and AL registration number. See Form 637, Application for Registration (For
One-Time Claims for Retroactive 2022 First, Second, and Third Calendar Certain Excise Tax Activities).
Quarters, below.
Alternative fuel mixture credits for retroactive 2022 first and second How To File
calendar quarters. The credits for alternative fuel mixtures also expired Attach Schedule 3 (Form 8849) to Form 8849. If you aren’t filing
at the end of 2021, and are reinstated for calendar year 2022. If you electronically, on the envelope write “Fuel Mixture Claim” and send it to
want to make a claim for the alternative fuel mixture credit for retroactive the IRS at the address at the bottom of page 1.
2022 first and second calendar quarters, you must file Form 720-X,
Amended Quarterly Federal Excise Tax Return, for each period. For Specific Instructions
2022 third calendar quarter, the alternative fuel mixture credit must be
taken on Schedule C (Form 720) up to the amount of your taxable fuel Line 1
liability reported on Form 720 for gasoline (IRS No. 62), diesel (IRS No. These lines are reserved for future use.
60), and kerosene (IRS No. 35). For information on how to make a claim,
see Notice 2022-39. Line 2. Biodiesel or Renewable Diesel Mixture Credit
Reminders Claimant. The person that produced and sold or used the mixture in
their trade or business is the only person eligible to make this claim. The
Reducing your excise tax liability. For federal income tax purposes, credit is based on the gallons of biodiesel or renewable diesel in the
reduce your section 4081 excise tax liability by the amount of excise tax mixture.
credit allowable under section 6426(c) and your section 4041 excise tax
liability by the amount of your excise tax credit allowable under section The biodiesel used to produce the biodiesel mixture must meet ASTM
6426(d), in determining your deduction for those excise taxes or your D6751 and meet the Environmental Protection Agency’s (EPA)
cost of goods sold deduction attributable to those excise taxes. registration requirements for fuels and fuel additives under section 211
of the Clean Air Act. The renewable diesel used to produce the
Schedule 3 (Form 8849) can be filed electronically. For more renewable diesel mixture must be derived from biomass, meet the
information on filing electronically, visit the IRS e-file website at EPA’s registration requirements for fuels and fuel additives under
www.IRS.gov/eFile. section 211 of the Clean Air Act, and meet ASTM D975, D396, or other
Purpose of Form equivalent standard approved by the IRS. Renewable diesel also
includes fuel derived from biomass that meets a Department of Defense
Use Schedule 3 (Form 8849) to make claims for sales or uses of specification for military jet fuel or an ASTM specification for aviation
biodiesel mixtures, renewable diesel mixtures, and alternative fuels. turbine fuel. For a renewable diesel mixture used in aviation, kerosene is
treated as if it is diesel fuel.
General Instructions Renewable diesel doesn’t include any fuel derived from
coprocessing biomass (as defined in section 45K(c)(3)) with a
One-Time Claims for Retroactive 2022 First, Second, ▲! feedstock that isn’t biomass.
and Third Calendar Quarters. CAUTION
You can make a one-time credit claim for sales or uses of alternative Claim requirements. 1. The biodiesel mixture credit may not be
fuels for retroactive 2022 first, second, and third calendar quarters. To claimed for biodiesel produced outside the United States for use as a
submit the one-time claim, you must file Schedule 3 (Form 8849). The fuel outside the United States. The United States includes any
one-time claim rule doesn’t apply to income tax credits for biodiesel possession of the United States. The claimant has a certificate from the
mixtures, renewable diesel mixtures, and alternative fuels. You should producer. See Certificate below for details.
continue to make those claims on Forms 4136 and 8864. 2. The claim must be for a biodiesel or renewable diesel mixture sold or
If you filed “protective” or anticipatory claims for these credits, you used during a period that’s at least 1 week.
must refile your claims in accordance with Notice 2022-39. The IRS 3. The claimant has a certificate from the producer. See Certificate
won’t treat as perfected any such protective or anticipatory claims below for details.
previously filed with IRS that aren’t timely supplemented in accordance 4. The amount of the claim must be at least $200 unless the claim is
with Notice 2022-39. filed electronically. To meet the minimum, amounts from lines 2 and 3
You must follow the procedures below to make a one-time claim on may be combined.
Schedule 3 (Form 8849). 5. The claim must be filed by the last day of the first quarter following the
• Enter amounts for alternative fuels on line 3, as appropriate. earliest quarter of the claimant’s income tax year included in the claim.
• Submit a single form for all three quarter’s retroactive 2022 alternative For example, a calendar-year claimant’s claim for a biodiesel mixture
fuels credit claims; the IRS won’t process multiple submissions from a sold or used during June and July must be filed by September 30.
claimant. Note: If requirements 2–5 above aren’t met, see Annual Claims under
Additional Information for Schedules 1, 2, and 3 in the Form 8849
instructions.

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Schedule 3 (Form 8849) (Rev. 10-2022) Page 3
Certificate. The Certificate for Biodiesel and, if applicable, Statement Note: If requirements 2–5 above aren’t met, see Annual Claims under
of Biodiesel Reseller must be attached to the first claim filed that is Additional Information for Schedules 1, 2, and 3 in the Form 8849
supported by the certificate or statement. For the renewable diesel instructions.
mixture credit, you must edit the certificate and, if applicable, statement, Carbon capture requirement. A credit for Fischer-Tropsch process
to indicate that the fuel to which the certificate and statement relate is liquid fuel from coal (including peat) can be claimed only if the fuel is
renewable diesel and state the renewable diesel meets the requirements derived from coal produced at a gasification facility which separates and
discussed earlier under Claimant . See Model Certificate O and Model sequesters at least 75% of the facility’s total carbon dioxide emissions.
Statement S in Pub. 510.
Claim rates.
Line 3. Alternative Fuel Credit • CNG has a claim rate (or GGE (gasoline gallon equivalent)) of 121
Claimant. For the alternative fuel credit, the registered alternative fueler cubic feet.
who (1) sold an alternative fuel at retail and delivered it into the fuel • Compressed gas derived from biomass has a claim rate (or GGE) of
supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, 121 cubic feet.
delivered it in bulk for taxable use in a motor vehicle or motorboat, and
received the required statement from the buyer, (3) used an alternative • LPG has a claim rate (or GGE) of 5.75 pounds or 1.353 gallons of LPG.
fuel (not sold at retail or in bulk as previously described) in a motor • LNG has a claim rate (or DGE (diesel gallon equivalent)) of 6.06
vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in pounds or 1.71 gallons of LNG.
aviation is the only person eligible to make this claim. Example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $0.50 =
Claim requirements. 1. The alternative fuel credit may not be claimed $3,695.50 claim amount.
for alternative fuel produced outside the United States for use as a fuel
outside the United States. The United States includes any possession of Amount of Claim
the United States. Multiply the number of gallons or gasoline (or diesel) gallon equivalents
2. You must be registered with the IRS. by the rate and enter the result in the boxes for lines 2 and 3, column (c).
3. The claim must be for an alternative fuel sold or used (as described Total Refund
above under Claimant ) during a period that’s at least 1 week.
Add all amounts in column (c) and enter the result in the total refund box
4. The amount of the claim must be at least $200 unless the claim is at the top of the first page of the schedule. SeeClaim requirements ,
filed electronically. To meet the minimum, amounts from lines 2 and 3 above for each type of claim.
may be combined.
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
claim. For example, a calendar-year claimant’s claim for an alternative
fuel sold or used during June and July must be filed by September 30.

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