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Federal Free Printable Schedule 3 (Form 8849) (Rev. January 2021) for 2021 Federal Certain Fuel Mixtures and the Alternative Fuel Credit

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Certain Fuel Mixtures and the Alternative Fuel Credit
Schedule 3 (Form 8849) (Rev. January 2021)

Certain Fuel Mixtures and the Alternative Fuel Credit Schedule 3 (Form 8849) (Rev. January 2021) Department of the Treasury Internal Revenue Service Name as shown on Form 8849 OMB No. 1545-1420 Attach to Form 8849. Don’t file with any other schedule. ▶ Go to www.irs.gov/Form8849 for instructions and the latest information. ▶ EIN or SSN Total refund (see instructions) $ Caution: 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. Similarly, the alternative fuel credit 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 registration number. Period of claim: Enter month, day, and year in MMDDYYYY format. 1 Reserved for future use To ▶ From ▶ Reserved for future use (a) Rate (b) Gallons of alcohol (c) Amount of claim Multiply col. (a) by col. (b). (d) 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. (a) Rate a Biodiesel (other than agri-biodiesel) mixtures b Agri-biodiesel mixtures c Renewable diesel mixtures 3 Alternative Fuel Credit $1.00 1.00 1.00 (a) Rate a b c d e f g h i Liquefied petroleum gas (LPG) “P” Series fuels Compressed natural gas (CNG) Liquefied hydrogen Fischer-Tropsch process liquid fuel from coal (including peat) Liquid fuel derived from biomass Liquefied natural gas (LNG) Liquefied gas derived from biomass Compressed gas derived from biomass $.50 .50 .50 .50 .50 .50 .50 .50 .50 (b) Gallons of (c) Amount of claim Multiply col. (a) by col. (b) biodiesel or renewable diesel $ (b) (c) Amount of claim Gallons, or Multiply col. (a) by col. (b) gasoline or diesel gallon equivalent $ (d) CRN 388 390 307 (d) CRN 426 427 428 429 430 431 432 436 437 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. 1-2021) Page 2 Schedule 3 (Form 8849) (Rev. 1-2021) Section references are to the Internal Revenue Code, unless otherwise noted. Future Developments For the latest information about developments related to Schedule 3 (Form 8849) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8849. How To File Attach Schedule 3 (Form 8849) to Form 8849. If you aren’t filing electronically, on the envelope write “Fuel Mixture Claim” and send it to the IRS at the address at the bottom of page 1. Specific Instructions What’s New Line 1 Alternative fuel. The alternative fuel credit is scheduled to expire for fuel sold or used after December 31, 2021. Don’t claim the credit for fuel sold or used after December 31, 2021, unless the credit is extended again. Line 2. Biodiesel or Renewable Diesel Mixture Credit Reminders Biodiesel and renewable diesel mixtures. The biodiesel and renewable diesel mixture credit is extended for fuel sold or used through 2022. Reducing your excise tax liability. For federal income tax purposes, reduce your section 4081 excise tax liability by the amount of excise tax credit allowable under section 6426(c) and your section 4041 excise tax liability by the amount of your excise tax credit allowable under section 6426(d), in determining your deduction for those excise taxes or your cost of goods sold deduction attributable to those excise taxes. Schedule 3 (Form 8849) can be filed electronically. For more information on filing electronically, visit the IRS e-file website at www.irs.gov/eFile. Purpose of Form Use Schedule 3 (Form 8849) to make claims for sales or uses of biodiesel mixtures, renewable diesel mixtures, and alternative fuels. General Instructions Coordination With Excise Tax Credit Only one credit may be taken for any 1 gallon of alternative fuel. If any amount is claimed (or will be claimed) for any gallon of biodiesel mixture, renewable diesel mixture, or alternative fuel on Form 720, Form 720-X, Form 8864, or Form 4136, then a claim can’t be made on Form 8849, Claim for Refund of Excise Taxes, for that gallon of biodiesel mixture, renewable diesel mixture, or alternative fuel. Excise Tax Liability Persons who blend an untaxed liquid with taxable fuel to produce a taxable fuel mixture outside the bulk transfer terminal system must pay the excise tax on the volume of the untaxed liquid in the mixture. Use Form 720 to report these taxes. You must also be registered with the IRS as a blender (M registrants). Line 3 claimants must also have an AL registration number. See Form 637, Application for Registration (For Certain Excise Tax Activities). These lines are reserved for future use. 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 credit is based on the gallons of biodiesel or renewable diesel in the mixture. The biodiesel used to produce the biodiesel mixture must meet ASTM D6751 and meet the Environmental Protection Agency’s (EPA) registration requirements for fuels and fuel additives under section 211 of the Clean Air Act. The renewable diesel used to produce the renewable diesel mixture must be derived from biomass, meet the EPA’s registration requirements for fuels and fuel additives under section 211 of the Clean Air Act, and meet ASTM D975, D396, or other equivalent standard approved by the IRS. Renewable diesel also includes fuel derived from biomass that meets a Department of Defense specification for military jet fuel or an ASTM specification for aviation turbine fuel. For a renewable diesel mixture used in aviation, kerosene is treated as if it is diesel fuel. Renewable diesel doesn’t include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that isn’t CAUTION biomass. Claim requirements 1. The biodiesel mixture credit may not be claimed for biodiesel produced outside the United States for use as a fuel outside the United States. The United States includes any possession of the United States. The claimant has a certificate from the producer. See Certificate below for details. 2. The claim must be for a biodiesel or renewable diesel mixture sold or used during a period that’s at least 1 week. 3. The claimant has a certificate from the producer. See Certificate, later, for details. 4. The amount of the claim must be at least $200 unless the claim is filed electronically. To meet the minimum, amounts from lines 2 and 3 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 a biodiesel mixture sold or used during June and July must be filed by September 30. ! ▲ Page 3 Schedule 3 (Form 8849) (Rev. 1-2021) 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. Certificate. The Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller must be attached to the first claim filed that is supported by the certificate or statement. For the renewable diesel mixture credit, you must edit the certificate and, if applicable, statement to indicate that the fuel to which the certificate and statement relate is renewable diesel and state the renewable diesel meets the requirements discussed earlier under Claimant. See Model Certificate O and Model Statement S in Pub. 510. Line 3. Alternative Fuel Credit Claimant. For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail and delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, 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 fuel (not sold at retail or in bulk as previously described) in a motor vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in aviation is the only person eligible to make this claim. Claim requirements. 1. The alternative fuel credit may not be claimed for alternative fuel produced outside the United States for use as a fuel outside the United States. The United States includes any possession of the United States. 2. You must be registered with the IRS. 3. The claim must be for an alternative fuel sold or used (as described above under Claimant) during a period that’s at least 1 week. 4. The amount of the claim must be at least $200 unless the claim is filed electronically. To meet the minimum, amounts from lines 2 and 3 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. 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. Carbon capture requirement. A credit for FischerTropsch process liquid fuel from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility’s total carbon dioxide emissions. Claim rates. • CNG has a claim rate (or GGE (gasoline gallon equivalent)) of 121 cubic feet. • Compressed gas derived from biomass has a claim rate (or GGE) of 121 cubic feet. • LPG has a claim rate (or GGE) of 5.75 pounds or 1.353 gallons of LPG. • LNG has a claim rate (or DGE (diesel gallon equivalent)) of 6.06 pounds or 1.71 gallons of LNG. Example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $0.50 = $3,695.50 claim amount. Amount of Claim Multiply the number of gallons or gasoline (or diesel) gallon equivalents by the rate and enter the result in the boxes for lines 2 and 3, column (c). Total Refund Add all amounts in column (c) and enter the result in the total refund box at the top of the first page of the schedule. See Claim requirements, earlier, for each type of claim.
Extracted from PDF file 2020-federal-8849-schedule-3.pdf, last modified February 2021

More about the Federal 8849 (Schedule 3) Corporate Income Tax TY 2020

We last updated the Certain Fuel Mixtures and the Alternative Fuel Credit in July 2021, so this is the latest version of 8849 (Schedule 3), fully updated for tax year 2020. You can download or print current or past-year PDFs of 8849 (Schedule 3) directly from TaxFormFinder. You can print other Federal tax forms here.

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 3).

Form Code Form Name
8849 (Schedule 2) Sales by Registered Ultimate Vendors
8849 (Schedule 1) Nontaxable Use of Fuels
8849 (Schedule 5) Section 4081(e) Claims
8849 (Schedule 6) Other Claims
8849 (Schedule 8) Registered Credit Card Issuers

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 3) from the Internal Revenue Service in July 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 3)

We have a total of nine past-year versions of 8849 (Schedule 3) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 8849 (Schedule 3)

Schedule 3 (Form 8849) (Rev. January 2021)

2019 8849 (Schedule 3)

Schedule 3 (Form 8849) (Rev. March 2018)

2018 8849 (Schedule 3)

Schedule 3 (Form 8849) (Rev. March 2018)

2017 8849 (Schedule 3)

Form 8849 (Schedule 3) (Rev. January 2016)

2016 8849 (Schedule 3)

Form 8849 (Schedule 3) (Rev. January 2016)

Certain Fuel Mixtures and the Alternative Fuel Credit 2015 8849 (Schedule 3)

Form 8849 (Schedule 3) (Rev. January 2015)

Certain Fuel Mixtures and the Alternative Fuel Credit 2014 8849 (Schedule 3)

Form 8849 (Schedule 3) (Rev. January 2014)

Certain Fuel Mixtures and the Alternative Fuel Credit 2012 8849 (Schedule 3)

Form 8849 (Schedule 3) (Rev. December 2010)

Certain Fuel Mixtures and the Alternative Fuel Credit 2011 8849 (Schedule 3)

Form 8849 (Schedule 3) (Rev. December 2010)


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