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

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I.R.S. SPECIFICATIONS

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SCHEDULE 3 (FORM 8849), PAGE 1 of 4
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Certain Fuel Mixtures
and the Alternative Fuel Credit

Schedule 3
(Form 8849)
(Rev. March 2008)
Department of the Treasury
Internal Revenue Service
Name as shown on Form 8849

©

Signature

OMB No. 1545-1420

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

Total refund (see instructions)

$
Caution. The alcohol fuel mixture credit, biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit
must first be taken on Schedule C (Form 720) to reduce your taxable fuel liability reported on Form 720, Quarterly Federal Excise Tax Return.
If you did not make these claims on Schedule C (Form 720), you must make them on Form 720X, Amended Quarterly Federal Excise Tax
Return,
return, before making them on Form 8849. You cannot claim any amounts on Form 8849 that you claimed (or will claim) on Schedule C (Form
720) or Form 4136, Credit for Federal Tax Paid on Fuels.

Claimant’s registration no.

AL or

©

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

Period of claim: Enter month, day, and year
in MMDDYYYY format.
1

From

©

To

©

Alcohol Fuel Mixture Credit
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

(b)
Gallons of alcohol

$ .51

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

(d)
CRN
393

$

394

.60

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 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 diesel fuel (other than
renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass (as defined in section
45K(c)(3)) using a thermal depolymerization process, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975
or D396. 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.
(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

$ .50
1.00

390

1.00

307

Alternative Fuel Credit and Alternative Fuel Mixture Credit
For the alternative fuel mixture credit, 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 fuel derived from biomass
g Liquefied natural gas (LNG)

.50
.50

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

432
Cat. No. 27451F

Schedule 3 (Form 8849) (Rev. 3-2008)

3
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 3 (FORM 8849), PAGE 2 of 4
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

Deleted prior What's New items.
Schedule 3 (Form 8849) (Rev. 3-2008)

What’s New
● 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.
● You can now claim the alternative fuel credit on
Schedule 3. Previously, the alternative fuel credit was
limited to certain tax-exempt taxpayers and the claim
was made on Schedule 6.

General Instructions
Coordination With Excise Tax Credit
Only one credit may be taken with respect to any gallon
of alcohol reported on line 1, biodiesel or renewable
diesel 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, renewable
diesel, or alternative fuel on Form 720 or Form 4136,
then a claim cannot be made on Form 8849 for that
gallon of alcohol, biodiesel, renewable diesel, 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.
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 AL or 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
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.

Specific 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.

Page

2

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
the claim is filed 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 under Additional Information for
Schedules 1, 2, and 3 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.
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 (as defined in section 45K(c)(3)) using a
thermal depolymerization process, meet ASTM D975 or
D396, and meet EPA’s registration requirements for
fuels and fuel additives under section 211 of the Clean
Air Act.
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
on page 3
least 1 week.
2. 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
the claim is filed 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 under Additional Information for
Schedules 1, 2, and 3 in the Form 8849 instructions.

3
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 3 (FORM 8849), PAGE 3 of 4 (PAGE 4 IS BLANK)
PRINTS: FACE ONLY
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: NONE

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

Schedule 3 (Form 8849) (Rev. 3-2008)

earlier

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 above under Claimant. 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 or renewable diesel 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 Credit and Alternative
Fuel Mixture 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

Page

3

the buyer, or (3) used an alternative fuel (not sold at
retail or in bulk as previously described) in a motor
vehicle or motorboat is the only person eligible to
make this claim.
For the alternative fuel mixture credit, the registered
alternative fueler that produced and sold or used the
mixture as a fuel 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 or
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
the claim is filed 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 under Additional Information for
Schedules 1, 2, and 3 in the Form 8849 instructions.
How to claim the credit. Any alternative fuel credit
and alternative fuel mixture credit must first be taken
on Schedule C to reduce your taxable fuel liability on
Form 720. Any excess credit may be taken on
Schedule C (Form 720), Form 8849, or Form 4136.