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Schedule 2
(Form 8849) Sales by Registered Ultimate Vendors
(Rev. December 2020) ▶ Attach to Form 8849. Do not 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 Total refund (see instructions)
$
Period of claim: Enter month, day, and year
in MMDDYYYY format. From ▶ To ▶
Complete for lines 1a, 2a, 4a, 4b, 5a, and 5b. Also
Claimant’s registration no. ▶ U V complete for lines 3d and 3e, type of use 14.
Note: UV claimant must complete line 6 or 7 on page 3.
▶ U B Complete for lines 1b and 2c.

▶ U P Complete for line 2b.

▶ U A Complete for line 3. See UV for lines 3d and 3e, type of
use 14.
1 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel
Claimant sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent
of the buyer to make the claim. For line 1a, claimant has obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. For line 1b, the registered ultimate vendor is eligible to make
this claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an
unexpired waiver and has no reason to believe any of the information in the waiver is false. See the instructions for
additional information to be submitted.
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 an explanation and
check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Caution: Claims cannot be made on line 1a for diesel fuel purchased by a state or local government for its exclusive use
with a credit card issued to the state or local government by a credit card issuer.
(a) Rate (b) Gallons (c) Amount of refund (d)
Multiply col. (a) by col. (b) CRN

a Use by a state or local government $.243 $ 360
b Use in certain intercity and local
buses .17 350

2 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
Claimant sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent of
the buyer to make the claim. For line 2a, claimant has obtained the required certificate from the buyer and has no reason
to believe any information in the certificate is false. For line 2b, claimant has a statement, if required, that contains the
date of sale, name and address of the buyer, and the number of gallons of kerosene sold to the buyer. For line 2c, the
registered ultimate vendor is eligible to make this claim only if the buyer waives their right to make the claim by providing
the registered ultimate vendor with an unexpired waiver and has no reason to believe any of the information in the waiver
is false. See the instructions for additional information to be submitted.
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 an explanation and
check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Caution: Claims cannot be made on line 2a for kerosene purchased by a state or local government for its exclusive use
with a credit card issued to the state or local government by a credit card issuer.
(a) Rate (b) Gallons (c) Amount of refund (d)
Multiply col. (a) by col. (b) CRN

a Use by a state or local government $.243 $
346
b Sales from a blocked pump .243

c Use in certain intercity and local buses .17 347
For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions. Cat. No. 27450U Schedule 2 (Form 8849) (Rev. 12-2020)

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Schedule 2 (Form 8849) (Rev. 12-2020)                                                                                 Page 2 
Name as shown on Form 8849                                                           EIN 

3   Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation 
    Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the 
    buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. For lines 
    3a, 3b, 3d, 3e, and 3f,           the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to 
    make the claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any of
    the information in the waiver is false. For line 3c, claimant has obtained the required certificate from the buyer and has no 
    reason to believe any of the information in the certificate is false. See the instructions for additional information to be
    submitted.  See  the  instructions  for  sales  of  kerosene  used  in  commercial  aviation  from  March  28,  2020,  through
    December 31, 2020.
                                                           Type of  (a)         (b)                       (c)         (d)  
                                                           use      Rate        Gallons  Amount of refund             CRN 
                                                                                           Multiply col. (a) 
                                                                                                      by col. (b)   
a   Use in commercial aviation (other than foreign trade)  
    taxed at $.219                                                  $.175                $                            355
b   Use in commercial aviation (other than foreign trade)  
    taxed at $.244                                                  .200                                              417
c   Nonexempt use in noncommercial aviation                         .025                                              418
d   Other nontaxable uses taxed at $.244                            .243                                              346
e   Other nontaxable uses taxed at $.219                            .218                                              369
  f LUST tax on aviation fuels used in foreign trade                .001                                              433
4   Sales by Registered Ultimate Vendors of Gasoline 
    Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 
    amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired 
    certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for 
    additional information to be submitted. 
    Caution: Claims cannot be made on line 4a or 4b for gasoline purchased by a state or local government or a nonprofit 
    educational  organization  for  its  exclusive  use  with  a  credit  card  issued  to  the  state  or  local  government  or  nonprofit 
    educational organization by the credit card issuer. 
                                                           (a) Rate (b) Gallons         (c) Amount of refund          (d)  
                                                                                        Multiply col. (a) by col. (b) CRN 

a   Use by a nonprofit educational organization              $.183              $ 
                                                                                                                      362
b   Use by a state or local government                       .183
5   Sales by Registered Ultimate Vendors of Aviation Gasoline 
    Claimant  sold  the  aviation  gasoline  at  a  tax-excluded  price  and  has  not  collected  the  amount  of  tax  from  the  buyer, 
    repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an 
    unexpired  certificate  from  the  buyer  and  has  no  reason  to  believe  any  information  in  the  certificate  is  false.  See  the 
    instructions for additional information to be submitted. 
    Caution: Claims cannot be made on line 5a or 5b for aviation gasoline purchased by a state or local government or a 
    nonprofit  educational  organization  for  its  exclusive  use  with  a  credit  card  issued  to  the  state  or  local  government  or 
    nonprofit educational organization by the credit card issuer. 
                                                           (a) Rate (b) Gallons         (c) Amount of refund          (d)  
                                                                                        Multiply col. (a) by col. (b) CRN 

a   Use by a nonprofit educational organization              $.193              $ 
                                                                                                                      324
b   Use by a state or local government                       .193
                                                                                         Schedule 2 (Form 8849) (Rev. 12-2020)

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Schedule 2 (Form 8849) (Rev. 12-2020)                                                                                       Page 3 
Name as shown on Form 8849                                           EIN 

6 Government Unit Information 
  Complete if making a claim on lines 1a or 2a; or lines 3d and 3e for type of use 14. Enter the information below for each 
  governmental unit to whom the fuel was sold. If more space is needed, attach additional sheets. 
Taxpayer Identification No.           Name                                                        Gallons 

7 Nonprofit Educational Organization and Government Unit Information 
  Complete if making a claim on line 4a, 4b, 5a, or 5b. Enter the information below for each nonprofit educational organization  or 
  governmental unit to whom the gasoline or aviation gasoline was sold. If more space is needed, attach additional sheets. 
Taxpayer Identification No.           Name                                                        Gallons 

                                                                         Schedule 2 (Form 8849) (Rev. 12-2020)

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Schedule 2 (Form 8849) (Rev. 12-2020) Page 4
What’s New information in the certificate is false. See Model Certificate P in Pub.
510. Only one claim may be filed with respect to any gallon of diesel
Tax holiday for sales of kerosene used in commercial aviation. fuel.
Sales of kerosene used in commercial aviation from March 28, Allowable sales. The diesel fuel must have been sold during the
2020, through December 31, 2020, (tax holiday) are treated as a period of claim by the registered ultimate vendor for the exclusive
nontaxable use. Go to www.irs.gov/newsroom/faqs-aviation-excise- use by a state or local government (including essential government
tax-holiday-under-the-cares-act for answers to frequently asked use by an Indian tribal government).
questions (FAQs). See Reminders and the instructions for lines 3a
and 3b. Claim requirements. The following requirements must be met.
1. The claim must be for diesel fuel sold during a period that is at
Reminders least 1 week.
• Registered ultimate vendors of kerosene sold for nontaxable use 2. The amount of the claim must be at least $200. To meet this
in noncommercial aviation are eligible to make a claim on lines 3d minimum, amounts from lines 1, 2, and 3 may be combined.
and 3e only if the buyer waives his or her right to make the claim by
providing the registered ultimate vendor with an unexpired waiver. 3. The claim must be filed by the last day of the first quarter
following the earliest quarter of the claimant’s income tax year
• Registered ultimate vendors of kerosene sold for use in foreign included in the claim. For example, a calendar-year claimant’s
trade are eligible to make a claim on line 3f for the leaking claim for diesel fuel sold during September and October must be
underground storage tank (LUST) tax if the buyer waives his or her filed by December 31.
right to make the claim by providing the registered ultimate vendor
with an unexpired waiver. Note. If requirements 1–3 above are not met, see Annual Claims
under Additional Information for Schedules 1, 2, and 3 in the Form
• Registered ultimate vendors cannot make claims for certain uses 8849 instructions.
of taxable fuel if the ultimate purchaser purchased the fuel with a
credit card issued to the ultimate purchaser by the credit card Information to be submitted. Complete Line 6, Government Unit
issuer. See the Cautions above lines 1a, 2a, 4a, and 5a. Information, for each governmental unit to whom the diesel fuel was
sold and the number of gallons sold to each. If more space is
needed, attach additional sheets.
General Instructions
Line 1b. Sales by Registered Ultimate Vendors of Undyed
Purpose of Schedule Diesel Fuel for Use in Certain Intercity and Local Buses
A registered ultimate vendor of undyed diesel fuel, undyed Claimant. The registered ultimate vendor of the diesel fuel is
kerosene, kerosene sold for use in aviation, gasoline, or aviation eligible to make a claim on line 1b only if the buyer waives his or
gasoline uses Schedule 2 to make a claim for refund. her right to make the claim by providing the registered ultimate
See Registration Number below if you do not have a valid vendor with an unexpired waiver. See Model Waiver N in Pub. 510.
registration number. Only one claim may be filed with respect to any gallon of diesel fuel.
Total Refund Claim requirements. The following requirements must be met.
Add all amounts in column (c) and enter the result in the total 1. The claim must be for diesel fuel sold during a period that is at
refund box at the top of the schedule. least 1 week.
Registration Number 2. The amount of the claim must be at least $200. To meet this
minimum, amounts from lines 1, 2, and 3 may be combined.
You must enter your registration number. You are registered if you
received a letter of registration with a registration number from the 3. The claim must be filed by the last day of the first quarter
IRS that has not been revoked or suspended. See the list below. If following the earliest quarter of the claimant’s income tax year
you do not have a registration number, you cannot make this claim. included in the claim. For example, a calendar-year claimant’s
Use Form 637, Application for Registration (For Certain Excise Tax claim for diesel fuel sold during September and October must be
Activities), to apply for one. filed by December 31.
• UV. Ultimate vendor that sells undyed diesel fuel, undyed Note. If requirements 1–3 above are not met, see Annual Claims
kerosene, gasoline, or aviation gasoline; lines 1a, 2a, 4a, 4b, 5a, and under Additional Information for Schedules 1, 2, and 3 in the Form
5b; and lines 3d and 3e, type of use 14. 8849 instructions.
• UB. Ultimate vendor that sells undyed diesel fuel or undyed Lines 2a and 2b. Sales by Registered Ultimate Vendors of
kerosene for use in certain intercity and local buses; lines 1b and Undyed Kerosene (Other Than Kerosene For Use in
2c. Aviation)
• UP. Ultimate vendor that sells kerosene sold from a blocked Claimant. For line 2a, the registered ultimate vendor of the
pump; line 2b. kerosene is the only person eligible to make this claim and has
• UA. Ultimate vendor that sells kerosene for use in aviation; lines obtained the required certificate from the buyer and has no reason
3a–3f. See UV above for lines 3d and 3e, type of use 14. to believe any information in the certificate is false. See Model
Certificate P in Pub. 510. For line 2b, claimant has a statement, if
Required Certificate or Waiver required, that contains the date of sale, name and address of the
The required certificates or waivers are listed in the line instructions buyer, and the number of gallons of kerosene sold to the buyer. For
and are available in Pub. 510. lines 2a and 2b, only one claim may be filed with respect to any
gallon of kerosene.
How To File
Allowable sales. For line 2a, the kerosene must have been sold by
Attach Schedule 2 to Form 8849. On the envelope, write the registered ultimate vendor during the period of claim for the
“Registered Ultimate Vendor Claim” and mail to the IRS at the exclusive use by a state or local government (including essential
address under Where To File in the Form 8849 instructions. government use by an Indian tribal government). For line 2b, the
kerosene must have been sold during the period of claim from a
blocked pump.
Specific Instructions
Claim requirements. The following requirements must be met.
Line 1a. Sales by Registered Ultimate Vendors of Undyed
Diesel Fuel 1. The claim must be for kerosene sold during a period that is at
least 1 week.
Claimant. The registered ultimate vendor of the diesel fuel is the 2. The amount of the claim must be at least $100. To meet this
only person eligible to make this claim and has obtained the minimum, amounts from lines 2 and 3 may be combined.
required certificate from the buyer and has no reason to believe any

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Schedule 2 (Form 8849) (Rev. 12-2020) Page 5
3. The claim must be filed by the last day of the first quarter attach a statement explaining that the claim is for the relief provided
following the earliest quarter of the claimant’s income tax year by the tax holiday. See Reminders, earlier, and the claimant
included in the claim. For example, a calendar-year claimant’s claim requirements for lines 3a and 3b, earlier.
for kerosene sold during September and October must be filed by Claimant. For line 3c, the registered ultimate vendor of the
December 31. kerosene sold for use in nonexempt, noncommercial aviation is the
Note. If requirements 1–3 above are not met, see Annual Claims only person eligible to make this claim and has obtained the
under Additional Information for Schedules 1, 2, and 3 in the Form required certificate from the ultimate purchaser. See Model
8849 instructions. Certificate Q in Pub. 510. For lines 3d, 3e, and 3f, the registered
Information to be submitted. For claims on line 2a, complete Line ultimate vendor of the kerosene sold for nontaxable use in
6, Government Unit Information, for each governmental unit to noncommercial aviation (foreign trade for line 3f) is eligible to make
whom the kerosene was sold and the number of gallons sold to this claim only if the buyer waives his or her right to make the claim
each. by providing the registered ultimate vendor with an unexpired
waiver. For type of use 1, 9, 10, 11, 13, 15, or 16, see Model Waiver
Line 2c. Sales by Registered Ultimate Vendors of Undyed L in Pub. 510. For type of use 14, see Model Certificate P in Pub.
Kerosene for Use in Certain Intercity and Local Buses 510. Only one claim may be filed with respect to any gallon of
Claimant. The registered ultimate vendor of the kerosene is eligible kerosene sold for use in noncommercial aviation.
to make a claim on line 2c only if the buyer waives his or her right to Allowable sales. For line 3c, the kerosene must have been sold
make the claim by providing the registered ultimate vendor with an during the period of claim for a nonexempt use in noncommercial
unexpired waiver. See Model Waiver N in Pub. 510. Only one claim aviation. For lines 3d and 3e, the kerosene sold for use in
may be filed with respect to any gallon of kerosene. noncommercial aviation must have been sold during the period of
Claim requirements. The following requirements must be met. claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 3f, the
kerosene sold for use in noncommercial aviation must have been
1. The claim must be for kerosene sold during a period that is at sold during the period of claim for type of use 9. This claim is made
least 1 week. in addition to the claim made on lines 3d and 3e for type of use 9.
2. The amount of the claim must be at least $100. To meet this Claim requirements. The following requirements must be met.
minimum, amounts from lines 2 and 3 may be combined.
1. The claim must be for kerosene sold for use in noncommercial
3. The claim must be filed by the last day of the first quarter aviation during a period that is at least 1 week.
following the earliest quarter of the claimant’s income tax year
included in the claim. For example, a calendar-year claimant’s claim 2. The amount of the claim must be at least $100. To meet this
for diesel fuel sold during September and October must be filed by minimum, amounts from lines 2 and 3 may be combined.
December 31. 3. The claim must be filed by the last day of the first quarter
Note. If requirements 1–3 above are not met, see Annual Claims following the earliest quarter of the claimant’s income tax year
under Additional Information for Schedules 1, 2, and 3 in the Form included in the claim. For example, a calendar-year claimant’s claim
8849 instructions. for kerosene sold during September and October must be filed by
December 31.
Lines 3a and 3b. Sales by Registered Ultimate Vendors of
Kerosene For Use in Commercial Aviation (Other Than Note. If requirements 1–3 above are not met, see Annual Claims
Foreign Trade) under Additional Information for Schedules 1, 2, and 3 in the Form
8849 instructions.
Sales of kerosene used in commercial aviation from March
¶CAUTION! 28, 2020, through December 31, 2020 (tax holiday); report Information to be submitted. For claims on lines 3d and 3e (type
claims using type of use 15. To make a claim, use type of use 15, of use 14), complete Line 6, Government Unit Information, for each
on lines 3d or 3e, depending on the tax rate paid. Claimants must governmental unit to whom the kerosene was sold and the number
attach a statement explaining that the claim is for the relief provided of gallons sold to each.
by the tax holiday. See Reminders, earlier; Lines 3c, 3d, 3e, and 3f., Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate
below; and the claimant requirements for lines 3a and 3b, below. Vendors of Gasoline or Aviation Gasoline
Claimant. The registered ultimate vendor of the kerosene sold for Claimant. The registered ultimate vendor of the gasoline or aviation
use in commercial aviation (other than foreign trade) is eligible to gasoline is eligible to make a claim on lines 4a, 4b, 5a, and 5b if the
make this claim only if the buyer waives his or her right by providing ultimate purchaser waives his or her right to make the claim by
the registered ultimate vendor with an unexpired waiver. See Model providing the registered ultimate vendor with an unexpired
Waiver L in Pub. 510. Only one claim may be filed with respect to certificate. See Model Certificate M in Pub. 510. Only one claim may
any gallon of kerosene. be filed with respect to any gallon of gasoline or aviation gasoline.
Claim requirements. The following requirements must be met. Allowable sales. The gasoline or aviation gasoline must have been
1. The claim must be for kerosene sold during a period that is at sold during the period of claim for:
least 1 week. • Use by a nonprofit educational organization, or
2. The amount of the claim must be at least $100. To meet this • Use by a state or local government (including essential
minimum, amounts from lines 2 and 3 may be combined. government use by an Indian tribal government).
3. The claim must be filed by the last day of the first quarter Claim requirements. The following requirements must be met.
following the earliest quarter of the claimant’s income tax year 1. The claim must be for gasoline or aviation gasoline sold during
included in the claim. For example, a calendar-year claimant’s claim a period that is at least 1 week.
for kerosene sold during September and October must be filed by
December 31. 2. The amount of the claim must be at least $200. To meet this
Note. If requirements 1–3 above are not met, see Annual Claims minimum, amounts from lines 4a, 4b, 5a, and 5b may be combined.
under Additional Information for Schedules 1, 2, and 3 in the Form 3. The claim must be filed by the last day of the first quarter
8849 instructions. following the earliest quarter of the claimant’s income tax year
included in the claim. For example, a calendar-year claimant’s claim
Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate for gasoline or aviation gasoline sold during September and
Vendors of Kerosene For Use in Noncommercial Aviation October must be filed by December 31.
and for Use in Commercial Aviation During Tax Holiday
Information to be submitted. Complete Line 7, Nonprofit
Sales of kerosene used in commercial aviation from March Educational Organization and Government Unit Information, for
¶CAUTION! 28, 2020, through December 31, 2020 (tax holiday); report each nonprofit educational organization or governmental unit to
claims using type of use 15. To make a claim, use type of use 15, whom the gasoline or aviation gasoline was sold and the number of
on line 3d or 3e, depending on the tax rate paid. Claimants must gallons sold to each.

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