Federal Registered Credit Card Issuers

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Registered Credit Card Issuers
Form 8849 (Schedule 8) (Rev. October 2006)Schedule 8
(Form 8849)

Registered Credit Card Issuers

(October 2006)
Department of the Treasury
Internal Revenue Service

©

OMB No. 1545-1420

Attach to Form 8849. Do not file with any other schedule.

Name as shown on Form 8849

EIN

Total refund (see instructions)

$
Period of claim: Enter month, day, and year
in MMDDYYYY format.
Claimant’s registration no.

©

From

©

To

©

You must enter your registration number to make a
claim on Schedule 8.

CC

Note. For lines 1 through 5, claimant (a) has not collected the amount of tax from the ultimate purchaser or has obtained the
written consent of the ultimate purchaser to make the claim, (b) has repaid or agreed to repay the amount of tax to the ultimate
vendor, has obtained the written consent of the ultimate vendor to make the claim, or has made arrangements that directly or
indirectly provide the ultimate vendor with repayment of the tax, and (c) has obtained the required certificate from the ultimate
purchaser and has no reason to believe any of the information in the certificate is false.
1

Sales of Undyed Diesel Fuel
(a) Rate

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

Use by a state or local government
2

$

.243

$

360

Sales of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
(a) Rate

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

Use by a state or local government
3

$

.243

$

346

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

a Use by a state or local government
(kerosene taxed at $ .244)

$ .243

b Use by a state or local government
(kerosene taxed at $ .219)

.218

$

(d)
CRN

346
369

Sales of Gasoline
(a) Rate

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

a Use by a nonprofit educational
organization
b Use by a state or local government
5

(d)
CRN

Sales of Kerosene for Use in Aviation
(a) Rate

4

(d)
CRN

$ .183

$

(d)
CRN

362

.183

Sales of Aviation Gasoline
(a) Rate

(b) Gallons

(c) Amount of refund
Multiply col. (a) by col. (b)

a Use by a nonprofit educational
organization
b Use by a state or local government

$ .193

$

(d)
CRN

324

.193

For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.

Cat. No. 47991M

Schedule 8 (Form 8849) (10-2006)

Schedule 8 (Form 8849) (10-2006)

Page

Instructions

Required Certificate

Purpose of Schedule

See Model Certificate R in Pub. 510, Excise Taxes for 2006.

New Schedule 8, Registered Credit Card Issuers, is used by
registered credit card issuers to make a claim for refund or
payment of tax paid on certain sales of taxable fuel (diesel
fuel, kerosene, and gasoline) to state and local governments
and certain sales of gasoline to nonprofit educational
organizations. The taxable fuel must have been purchased
with a credit card issued to the state or local government or
nonprofit educational organization by the credit card issuer
making the claim. These rules apply to taxable fuel sold after
December 31, 2005.
Claims may be made for the fuels and uses as listed on
lines 1 through 5. To make a claim, the credit card issuer
must:
1. Be registered by the IRS, and
2. Meet the conditions described in the note above line 1.
If 1 and 2 above are not met, or if the taxable fuel is
purchased without the use of a credit card issued by the
credit card issuer to a state or local government or nonprofit
educational organization, the credit card issuer cannot make
the claim.

Registration Number
You must enter your registration number. You are registered
if you received a letter of registration with a registration
number from the IRS that has not been revoked or
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.

2

How To File
Attach Schedule 8 to Form 8849. On the envelope write
“Registered Credit Card Issuer Claim” and mail to the IRS at
the address under Where To File in the Form 8849
instructions.

Lines 1 Through 5
Claim requirements. The following requirements must be
met.
1. The claim must be for taxable fuel sold during a period
that is at least 1 week.
2. The amount of the claim must be at least $200. To meet
this minimum, amounts from lines 1 through 5 may be
combined.
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 included in the claim. For example, a calendar-year
claimant’s claim for diesel fuel sold during September and
October must be filed by December 31.
Note. If the requirements above are not met for lines 1
through 3, see Annual Claims in the Form 8849 instructions.

Total Refund
Add all amounts in column (c) and enter the result in the
total refund box at the top of the schedule.

Extracted from PDF file 2023-federal-8849-schedule-8.pdf, last modified October 2006

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More about the Federal 8849 (Schedule 8) Corporate Income Tax TY 2023

We last updated the Registered Credit Card Issuers in February 2024, so this is the latest version of 8849 (Schedule 8), fully updated for tax year 2023. You can download or print current or past-year PDFs of 8849 (Schedule 8) directly from TaxFormFinder. You can print other Federal tax forms here.

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Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 8849 (Schedule 8).

Form Code	Form Name
8849 (Schedule 1)	Nontaxable Use of Fuels
8849 (Schedule 2)	Sales by Registered Ultimate Vendors
8849 (Schedule 3)	Certain Fuel Mixtures and the Alternative Fuel Credit
8849 (Schedule 5)	Section 4081(e) Claims
8849 (Schedule 6)	Other Claims

Download all tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 8849 (Schedule 8) from the Internal Revenue Service in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 8849 (Schedule 8)

We have a total of eleven past-year versions of 8849 (Schedule 8) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 8849 (Schedule 8)