Form Schedule 3 (Form 8 Schedule 3 (Form 8 Certain Fuel Mixtures

Schedule 3 (Form 8849), Certain Fuel Mixtures
(Rev. June 2007)
Purpose: This is the first circulated draft of Schedule 3 (Form 8849) for your review and
comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The October 2006 Schedule 3 (Form 8849) is available at:
http://www.irs.gov/pub/irs-pdf/f8849s3.pdf.
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html.
Comments: Please email, fax, call, or mail any comments by May 18, 2007.
Michael Ecker
Tax Law Specialist
SE:W:CAR:MP:T:B:P
NCFB C7-265
Phone: 202-283-0196
Fax: 202-283-7008
Email: [email protected]

Major Changes
Note. Form 8849 is now part of Modernized e-File (MeF).
•

Under What’s New, we highlighted an exception to the minimum claim
requirement. Under IRC 6427(i)(3), the refund claimed on Schedule 3 can be less
than $200 if the claim is filed electronically.

•

Under What’s New, we deleted the discussion about line 3 because this line is no
longer new.

•

Under Claim Requirements, for all lines, we added an exception to the minimum
claim requirement. Under IRC 6427(i)(3), the refund claimed on Schedule 3 can
be less than $200 if the claim is filed electronically.

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 3 (FORM 8849), PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: NONE

Date

Signature

O.K. to print

PRINTS: FACE ONLY

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 3
(Form 8849)

Action

Revised proofs
requested

Certain Fuel Mixtures

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OMB No. 1545-1420

(Rev. June 2007)
Department of the Treasury
Internal Revenue Service
Name as shown on Form 8849

©

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

Total refund (see instructions)

$

Caution. Before claiming a credit on Form 8849, the alcohol fuel mixture credit, biodiesel or renewable diesel mixture credit, and alternative
fuel mixture credit must be taken against any taxable fuel liability on Form 720. Any credit in excess of the section 4081 liability can be taken
as a claim for payment on Form 8849 or an income tax credit on Form 4136. You cannot claim any amounts on Form 8849 that you claimed
(or will claim) on Schedule C (Form 720) or Form 4136.

Claimant’s registration no.

©

Enter your registration number, including the prefix, on the entry line above. Line 3 claimants must enter their AM registration number.

1

Period of claim: Enter month, day, and year
in MMDDYYYY format.
Alcohol Fuel Mixture Credit

From

©

To

©

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any
person for use as a fuel or was used as a fuel by the claimant.
(a)
Rate

a Alcohol fuel mixtures containing ethanol
b Alcohol fuel mixtures containing alcohol (other than ethanol)
2
Biodiesel or Renewable Diesel Mixture Credit

(b)
Gallons of alcohol

$ .51

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

(d)
CRN

$

393

.60

394

Claimant produced a mixture by mixing diesel fuel with biodiesel or renewable diesel. The biodiesel used to produce the biodiesel mixture
must meet ASTM D6751 and be registered with the EPA as a fuel and fuel additive under section 211 of the Clean Air Act. The mixture
was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. For biodiesel, claimant has attached the
Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller. For renewable diesel, claimant has a certificate from the
producer or importer of the renewable diesel that identifies the product produced and the percentage of renewable diesel in the product.
(a)
Rate

(b)
Gallons of biodiesel

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

(d)
CRN

$

388

or renewable diesel

a Biodiesel (other than agri-biodiesel) mixtures
b Agri-biodiesel mixtures
c Renewable diesel mixtures
3
Alternative Fuel Mixture Credit

$ .50
1.00

390

1.00

307

Claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that it (a) produced the alternative fuel, or (b)
has in its possession the name, address, and EIN of the person(s) that sold the alternative fuel to the claimant; the date of purchase; and
an invoice or other documentation identifying the amount of the alternative fuel. The claimant also certifies that it made no other claim for
the amount of the alternative fuel, or has repaid the amount to the government. The alternative fuel mixture was sold by the claimant to
any person for use as a fuel or was used as a fuel by the claimant.
(a)
Rate

(b)
Gallons or gasoline

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

(d)
CRN

$

426

gallon equivalents (GGE)

a
b
c
d

Liquefied petroleum gas (LPG)
"P Series" fuels
Compressed natural gas (CNG)(GGE = 121 cu. ft.)
Liquefied hydrogen

$ .50
.50
.50
.50

427

.50

430
431

428
429

e Any liquid fuel derived from coal (including peat) through the
Fischer-Tropsch process

f Liquid hydrocarbons derived from biomass
g Liquefied natural gas (LNG)

.50
.50

432

Instructions

Coordination With Excise Tax Credit

What’s New

Only one credit may be taken with respect to any gallon of
alcohol reported on line 1, biodiesel reported on line 2 or
alternative fuel reported on line 3. If any amount is claimed (or
will be claimed), with respect to any gallon of alcohol,
biodiesel or alternative fuel on Form 720 or Form 4136, then a
claim cannot be made on Form 8849 for that gallon of alcohol,
biodiesel or alternative fuel.

● The refund claimed on Schedule 3 can be less than $200 if
the claim is filed electronically. For more information on filing
electronically, visit the IRS e-file website at www.irs.gov/efile.
● Line 3 has been added for the alternative fuel mixture
credit. This credit is effective after September 30, 2006.

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

Cat. No. 27451F

Schedule 3 (Form 8849) (Rev. 6-2007)

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 3 (FORM 8849), PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: NONE

PRINTS: FACE ONLY

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 3 (Form 8849) (Rev. 6-2007)

Excise Tax Liability

Page

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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.
See Form 720 to report these taxes. You also must
be registered with the IRS as a blender (M registrants).
Line 3 claimants must also have an AM registration
number. See Form 637, Application for Registration
(For Certain Excise Tax Activities).

Total Refund

Add all amounts in column (c) and enter the result in
the total refund box at the top of the schedule. See
Claim requirements for each type of claim.

Amount of Refund

Multiply the number of gallons or gasoline gallon
equivalents (CNG only) by the rate and enter the result
in the boxes for column (c).

How To File

2

Attach Schedule 3 to Form 8849. On the envelope write
“Fuel Mixture Claim” and mail to the IRS at the address
under Where To File in the Form 8849 instructions.

Line 1. Alcohol Fuel Mixture Credit
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 alcohol in the mixture.
Claim requirements. The following requirements must
be met.
1. The claim must be for an alcohol fuel mixture sold
or used during a period that is at least 1 week.
2. The amount of the claim must be at least $200
unless filing electronically. To meet the minimum,
amounts from lines 1, 2, and 3 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 an alcohol fuel
mixture sold or used during June and July must be
filed by September 30.
Note. If requirements 1-3 above are not met, see
Annual Claims in the Form 8849 instructions.
How to claim the credit. Any alcohol fuel mixture
credit must first be taken on Schedule C to reduce
your taxable fuel liability reported on Form 720. Any
excess credit may be taken on Schedule C (Form 720),
Form 8849, Form 4136, or Form 6478. See Notice
2005-4 and Notice 2005-62 for more information.

Line 2. Biodiesel or Renewable Diesel
Mixture Credit
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.
Claim requirements. The following requirements must
be met.

1. The claim must be for a biodiesel or renewable
diesel mixture sold or used during a period that is at
least 1 week.
2. For the biodiesel mixture credit, the claimant has
a certificate from the producer. See Certificate below
for details.
3. The amount of the claim must be at least $200
unless filing electronically. To meet the minimum,
amounts from lines 1, 2, and 3 may be combined.
4. 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.
Note. If requirements 1-4 above are not met, see
Annual Claims 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. See Model Certificate O and
Model Certificate S in Pub. 510. If the certificate and
statement are not attached to Schedule 3 because
they are attached to a previously-filed claim on
Schedule C (Form 720) for the biodiesel, attach a
separate sheet with the following information.
1. Certificate identification number.
2. Total gallons of biodiesel on certificate.
3. Total gallons claimed on Schedule C (Form 720),
line 13.
How to claim the credit. Any biodiesel or renewable
diesel mixture credit must first be taken on Schedule C
to reduce your taxable fuel liability reported on Form
720. Any excess credit may be taken on Schedule C
(Form 720), Form 8849, Form 4136, or Form 8864. See
Notice 2005-4 and Notice 2005-62 for more
information.

Line 3. Alternative Fuel Mixture Credit
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 alternative fuel in the mixture.
Claim requirements. The following requirements must
be met.
1. You must be registered by the IRS.
2. The claim must be for an alternative fuel mixture
sold or used (as described above under Claimant)
during a period that is at least 1 week.
3. The amount of the claim must be at least $200
unless filing electronically. To meet the minimum,
amounts from lines 1, 2, and 3 may be combined.
4. 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
mixture sold or used during June and July must be
filed by September 30.
Note. If requirements 2-4 above are not met, see
Annual Claims in the Form 8849 instructions.