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Schedule 1  
(Form 8849)                                    Nontaxable Use of Fuels 
(Rev. May 2020)                         ▶ Attach to Form 8849.Don’t    file with any other schedule.                       OMB No. 1545-1420 
Department of the Treasury              ▶ Go to www.irs.gov/Form8849 for the latest information.
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. See instructions for kerosene used in commercial aviation from March 28, 2020, through December 31, 2020.
      Period of claim:  Enter month, day, and year 
                            in MMDDYYYY format.                 From ▶                                     To ▶
                                                       (a) Type                                            (d) Amount of refund          (e)  
1     Nontaxable Use of Gasoline                       of use   (b) Rate             (c) Gallons           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 (other than foreign 
      trade)                                                      $.15                                     $                             354
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)  
                                                       of use   (b) Rate             (c) Gallons           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)  
                                                       of use   (b) Rate             (c) Gallons           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 
For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions.        Cat. No. 27449T   Schedule 1 (Form 8849) (Rev. 5-2020)

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Schedule 1 (Form 8849) (Rev. 5-2020)                                                                                        Page 2 
5 Kerosene Used in Aviation (see Caution above line 1) 
                                                   (a) Type                                   (d) Amount of refund          (e)  
                                                   of use   (b) Rate (c) Gallons              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
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. 
                                                                     (c) Gallons, or gasoline 
                                                   (a) Type          or diesel gallon         (d) Amount of refund          (e)  
                                                   of use   (b) Rate                          Multiply col. (b) by col. (c) CRN 
                                                                     equivalents
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)  
                                                   of use   (b) Rate (c) Gallons              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)  
                                                   of use   (b) Rate (c) Gallons              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. 5-2020)

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Schedule 1 (Form 8849) (Rev. 5-2020) Page 3

What’s New Specific Instructions
Tax holiday for kerosene used in commercial aviation. Line 1. Nontaxable Use of Gasoline
Kerosene used in commercial aviation from March 28, 2020,
through December 31, 2020 (tax holiday) is treated as a Allowable uses. For line 1a, the gasoline must have been used
nontaxable use. Go to www.irs.gov/newsroom/faqs-aviation- during the period of claim for type of use 2, 4, 5, 7, 11, 12, 13,
excise-tax-holiday-under-the-cares-act for answers to frequently 14, or 15. Type of use 2 does not include any personal use or
asked questions (FAQs). See the instructions for line 5. use in a motorboat. See Types of Use 13 and 14 in the Form
8849 instructions.
Reminders For line 1b, the gasoline must have been exported during the
The ultimate purchaser of aviation gasoline or kerosene used period of claim (type of use 3). See Exported taxable fuel, earlier.
in foreign trade is eligible to make a claim on line 2d or 5e for the Line 2. Nontaxable Use of Aviation Gasoline
leaking underground storage tank (LUST) tax if the ultimate
purchaser has not waived his or her right to make the claim by Allowable uses. For line 2b, the aviation gasoline must have
providing the registered ultimate vendor with an unexpired waiver. been used during the period of claim for type of use 2, 9, 10,
11, 13, 14, 15, or 16. See Types of Use 13 and 14 in the Form
8849 instructions.
General Instructions
For line 2c, the aviation gasoline must have been exported
Purpose of Schedule during the period of claim (type of use 3). See Exported taxable
fuel, earlier.
An ultimate purchaser of certain fuels uses Schedule 1 to make
a claim for refund. The fuels for which a claim can be made are For line 2d, the aviation gasoline must have been used during
listed on the form. The fuel must have been used in a the period of claim for type of use 9. This claim is made in
nontaxable use. See Type of Use below and the instructions for addition to the claim made on line 2b for type of use 9.
lines 1 through 8 for more information. Line 3. Nontaxable Use of Undyed Diesel Fuel
Claim Requirements Allowable uses. For line 3a, the diesel fuel must have been
used during the period of claim for type of use 2, 6, 7, 8, 11, 12,
The following requirements must be met. 13, 14, or 15. Type of use 8 includes use as heating oil and use
1. The amount claimed on Schedule 1 must be at least $750. in a boat. Type of use 2 does not include any personal use or
This amount may be met by: use in a motorboat. See Types of Use 13 and 14 in the Form
a. Making a claim for fuel used during any quarter of a 8849 instructions.
claimant’s income tax year, or For line 3e, the diesel fuel must have been exported during
b. Aggregating amounts from any quarters of the claimant’s the period of claim (type of use 3). See Exported taxable fuel,
income tax year for which no other claim has been made. earlier.
2. The claim must be filed during the first quarter followingthe Line 4. Nontaxable Use of Undyed Kerosene (Other
last quarter included in the claim. For example, a claim for the Than Kerosene Used in Aviation)
quarters consisting of July through September and October Allowable uses. For line 4a, the kerosene must have been
through December must be filed between January 1 and used during the period of claim for type of use 2, 6, 7, 8, 11, 12,
March 31. 13, 14, or 15. Type of use 8 includes use as heating oil and use
3. Only one claim may be filed for a quarter. in a boat. Type of use 2 does not include any personal use or
use in a motorboat. See Types of Use 13 and 14 in the Form
Note: If requirements 1–3 above are not met, see Annual 8849 instructions.
Claims under Additional Information for Schedules 1, 2, and 3 in
the Form 8849 instructions. For line 4d, the kerosene must have been exported during the
period of claim (type of use 3). See Exported taxable fuel, earlier.
Total Refund For lines 4e and 4f, the kerosene must have been used during
Add all amounts in column (d) and enter the result in the total the period of claim for type of use 2.
refund box at the top of the schedule.
Line 5. Kerosene Used in Aviation
Type of Use Kerosene used in commercial aviation from March 28,
¶!
The fuel must have been used for one or more of the types of CAUTION 2020, through December 31, 2020 (tax holiday) is
use listed in the instructions for lines 1 through 7. The treated as a nontaxable use; report claims using type of use
nontaxable uses are listed in the Type of Use Table in the Form 15. To make a claim, use type of use 15, on line 5c or 5d,
8849 instructions. depending on the tax rate paid. Claimants must attach a
statement explaining that the claim is for the relief provided by
Exported taxable fuel. The claim rates for exported taxable the tax holiday and follow the following claim requirements.
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 carrier, foreign trade) is eligible to make this claim.
• A certificate by the agent or representative of the export For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene
carrier showing actual exportation of the fuel, used in noncommercial aviation (except for nonexempt,
• A certificate of lading signed by a customs officer of the noncommercial aviation and exclusive use by a state, political
foreign country to which the fuel is exported, or subdivision of a state, or the District of Columbia) is eligible to
• A statement of the foreign consignee showing receipt of the fuel. make this claim. The ultimate purchaser certifies that the right to
make this claim has not been waived.
How To File
Attach Schedule 1 to Form 8849. Mail to the IRS at the address
under Where To File in the Form 8849 instructions.

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Schedule 1 (Form 8849) (Rev. 5-2020) Page 4
Allowable uses. For lines 5a and 5b, if the claimant buys Line 7. Nontaxable Use of a Diesel-Water Fuel
kerosene partly for use in commercial aviation and partly for Emulsion
use in noncommercial aviation, see the rules in Notice 2005-80,
section 3(e)(3). Allowable uses. For line 7a, the diesel-water fuel emulsion
must have been used during the period of claim for type of use
For lines 5c and 5d, the kerosene must have been used during 1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the diesel-water
the period of claim for type of use 1, 9, 10, 11, 13, 15, or 16. fuel emulsion must have been exported during the period of
For line 5e, the kerosene must have been used during the claim (type of use 3). See Exported taxable fuel on page 3.
period of claim for type of use 9. This claim is made in addition Type of use 5. Write “Bus” in the space to the left of column
to the claim made on lines 5c and 5d for type of use 9. (a). Enter the correct credit rate in column (b). The credit rate
Line 6. Nontaxable Use of Alternative Fuel for type of use 5 is $.124 per gallon.
Allowable uses. The taxed alternative fuel must have been Line 8. Exported Dyed Fuels and Gasoline
used during the period of claim for type of use 1, 2, 4, 5, 6, 7, Blendstocks
11, 13, 14, or 15. A claim may be made for dyed diesel fuel or dyed kerosene
Type of use 5. Write “Bus” in the space to the left of column exported in a trade or business during the period of claim.
(a). Enter the correct credit rate in column (b). The credit rates Claims for exported gasoline blendstocks taxed at $.001per
for type of use 5 are listed below. gallon are made on line 8a. See Exported taxable fuel on page 3.
Claims for exported gasoline blendstocks taxed at $.184
Line number Credit rate ¶CAUTION! per gallon are made on line 1b.
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.

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