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Federal Free Printable Schedule 1 (Form 8849) (Rev. May 2020) for 2021 Federal Nontaxable Use of Fuels

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Nontaxable Use of Fuels
Schedule 1 (Form 8849) (Rev. May 2020)

Schedule 1 (Form 8849) (Rev. May 2020) Department of the Treasury Internal Revenue Service Nontaxable Use of Fuels OMB No. 1545-1420 Attach to Form 8849. Don’t file with any other schedule. ▶ Go to www.irs.gov/Form8849 for the latest information. ▶ EIN or SSN Name as shown on Form 8849 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. 1 Nontaxable Use of Gasoline From ▶ (a) Type (b) Rate of use (c) Gallons a b 2 a To ▶ (d) Amount of refund Multiply col. (b) by col. (c) $ (e) CRN (d) Amount of refund Multiply col. (b) by col. (c) (e) CRN Gasoline (see Caution above line 1) $.183 362 Exported .184 411 Nontaxable Use of Aviation Gasoline 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) (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 Nontaxable use taxed at $.244 b Use on a farm for farming purposes c Use in certain intercity and local buses (see Caution above line 1) d Exported e Nontaxable use taxed at $.044 f Nontaxable use taxed at $.219 (a) Type (b) Rate of use $.243 .243 (c) Gallons }$ .17 .244 .043 .218 For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions. 346 347 414 377 369 Cat. No. 27449T Schedule 1 (Form 8849) (Rev. 5-2020) Page 2 Schedule 1 (Form 8849) (Rev. 5-2020) 5 Kerosene Used in Aviation (see Caution above line 1) (a) Type (b) Rate of use (c) Gallons (d) Amount of refund Multiply col. (b) by col. (c) (e) 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. (a) Type (b) Rate of use (c) Gallons, or gasoline (d) Amount of refund or diesel gallon Multiply col. (b) by col. (c) equivalents (e) CRN a b c d e Liquefied petroleum gas (LPG) (see instructions) $.183 $ 419 “P Series” fuels .183 420 Compressed natural gas (CNG) (see instructions) .183 421 Liquefied hydrogen .183 422 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 b Exported dyed kerosene $.001 .001 $ 415 416 Schedule 1 (Form 8849) (Rev. 5-2020) Page 3 Schedule 1 (Form 8849) (Rev. 5-2020) What’s New Specific Instructions Tax holiday for kerosene used in commercial aviation. Kerosene used in commercial aviation from March 28, 2020, through December 31, 2020 (tax holiday) is treated as a nontaxable use. Go to www.irs.gov/newsroom/faqs-aviationexcise-tax-holiday-under-the-cares-act for answers to frequently asked questions (FAQs). See the instructions for line 5. Line 1. Nontaxable Use of Gasoline Reminders The ultimate purchaser of aviation gasoline or kerosene used in foreign trade is eligible to make a claim on line 2d or 5e for the leaking underground storage tank (LUST) tax if the ultimate purchaser has not waived his or her right to make the claim by providing the registered ultimate vendor with an unexpired waiver. General Instructions Purpose of Schedule 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 listed on the form. The fuel must have been used in a nontaxable use. See Type of Use below and the instructions for lines 1 through 8 for more information. Claim Requirements The following requirements must be met. 1. The amount claimed on Schedule 1 must be at least $750. This amount may be met by: a. Making a claim for fuel used during any quarter of a claimant’s income tax year, or b. Aggregating amounts from any quarters of the claimant’s income tax year for which no other claim has been made. 2. The claim must be filed during the first quarter following the last quarter included in the claim. For example, a claim for the quarters consisting of July through September and October through December must be filed between January 1 and March 31. 3. Only one claim may be filed for a quarter. Note: If requirements 1–3 above are not met, see Annual Claims under Additional Information for Schedules 1, 2, and 3 in the Form 8849 instructions. Total Refund Add all amounts in column (d) and enter the result in the total refund box at the top of the schedule. Type of Use The fuel must have been used for one or more of the types of use listed in the instructions for lines 1 through 7. The nontaxable uses are listed in the Type of Use Table in the Form 8849 instructions. Exported taxable fuel. The claim rates for exported taxable fuel are listed on lines 1b, 2c, 3e, 4d, 8a, and 8b. Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Proof of exportation includes: • A copy of the export bill of lading issued by the delivering carrier, • A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, • A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or • A statement of the foreign consignee showing receipt of the fuel. 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. Allowable uses. For line 1a, the gasoline must have been used during the period of claim for type of use 2, 4, 5, 7, 11, 12, 13, 14, or 15. 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 8849 instructions. For line 1b, the gasoline must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier. Line 2. Nontaxable Use of Aviation Gasoline Allowable uses. For line 2b, the aviation gasoline must have 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. For line 2c, the aviation gasoline must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier. 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 addition to the claim made on line 2b for type of use 9. Line 3. Nontaxable Use of Undyed Diesel Fuel 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, 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 use in a motorboat. See Types of Use 13 and 14 in the Form 8849 instructions. For line 3e, the diesel fuel must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier. Line 4. Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) 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, 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 use in a motorboat. See Types of Use 13 and 14 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. For lines 4e and 4f, the kerosene must have been used during the period of claim for type of use 2. Line 5. Kerosene Used in Aviation Kerosene used in commercial aviation from March 28, 2020, through December 31, 2020 (tax holiday) is treated as a nontaxable use; report claims using type of use 15. To make a claim, use type of use 15, on line 5c or 5d, depending on the tax rate paid. Claimants must attach a statement explaining that the claim is for the relief provided by the tax holiday and follow the following claim requirements. ▲ ! CAUTION Claimant. Claimant certifies that the right to make the claim has not been waived. For lines 5a and 5b, the ultimate purchaser of kerosene used in commercial aviation (other than foreign trade) is eligible to make this claim. For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene used in noncommercial aviation (except for nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make this claim. The ultimate purchaser certifies that the right to make this claim has not been waived. Page 4 Schedule 1 (Form 8849) (Rev. 5-2020) Allowable uses. For lines 5a and 5b, if the claimant buys kerosene partly for use in commercial aviation and partly for use in noncommercial aviation, see the rules in Notice 2005-80, section 3(e)(3). For lines 5c and 5d, the kerosene must have been used during the period of claim for type of use 1, 9, 10, 11, 13, 15, or 16. For line 5e, the kerosene must have been used during the 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. Line 6. Nontaxable Use of Alternative Fuel Allowable uses. The taxed alternative fuel must have been used during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11, 13, 14, or 15. Type of use 5. Write “Bus” in the space to the left of column (a). Enter the correct credit rate in column (b). The credit rates for type of use 5 are listed below. 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. Line 7. Nontaxable Use of a Diesel-Water Fuel Emulsion Allowable uses. For line 7a, the diesel-water fuel emulsion must have been used during the period of claim for type of use 1, 2, 5, 6, 7, 8, 11, 12, 13, 14, or 15. For line 7b, the diesel-water fuel emulsion must have been exported during the period of claim (type of use 3). See Exported taxable fuel on page 3. Type of use 5. Write “Bus” in the space to the left of column (a). Enter the correct credit rate in column (b). The credit rate for type of use 5 is $.124 per gallon. Line 8. Exported Dyed Fuels and Gasoline Blendstocks A claim may be made for dyed diesel fuel or dyed kerosene exported in a trade or business during the period of claim. Claims for exported gasoline blendstocks taxed at $.001per gallon are made on line 8a. See Exported taxable fuel on page 3. ▲ ! CAUTION Claims for exported gasoline blendstocks taxed at $.184 per gallon are made on line 1b.
Extracted from PDF file 2020-federal-8849-schedule-1.pdf, last modified June 2020

More about the Federal 8849 (Schedule 1) Corporate Income Tax TY 2020

We last updated the Nontaxable Use of Fuels in January 2021, so this is the latest version of 8849 (Schedule 1), fully updated for tax year 2020. You can download or print current or past-year PDFs of 8849 (Schedule 1) 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 1).

Form Code Form Name
8849 (Schedule 2) Sales by Registered Ultimate Vendors
8849 (Schedule 5) Section 4081(e) Claims
8849 (Schedule 6) Other Claims
8849 (Schedule 3) Certain Fuel Mixtures and the Alternative Fuel Credit
8849 (Schedule 8) Registered Credit Card Issuers

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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 1) from the Internal Revenue Service in January 2021.

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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 1)

We have a total of eight past-year versions of 8849 (Schedule 1) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. May 2020)

2019 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. August 2016)

2018 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. August 2016)

2017 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. August 2016)

2016 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. August 2016)

Nontaxable Use of Fuels 2015 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. January 2009)

Nontaxable Use of Fuels 2012 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. January 2009)

Nontaxable Use of Fuels 2011 8849 (Schedule 1)

Schedule 1 (Form 8849) (Rev. January 2009)


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