Form Schedule 8 (Form 8 Schedule 8 (Form 8 Registered Credit Card Issuers

Schedule 8 (Form 8849), Registered Credit Card Issuers (Rev. 10-2007)
Purpose: This is the first circulated draft of Schedule 8 (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 8 (Form 8849) is available at:
http://www.irs.gov/pub/irs-pdf/f8849s8.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 July 27, 2007, to me and
email the form’s reviewer, Ron Gamble, at [email protected].

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
•

Line 3. After September 30, 2007, IRC 4081(d)(2), as modified by the Taxpayer
Relief Act of 1997 (P.L. 105-34), reduces the tax rate on kerosene used in
noncommercial aviation from $.219 to $.044 per gallon ($.043 under IRC
4081(a)(2)(C)(ii) plus $.001 LUST tax). This change affects the credit rates.
3b: After September 30, 2007, the credit rate is $.043 ($.044 less $.001
LUST). IRC 6427(l)(1)

•

Line 5. After September 30, 2007, IRC 4081(d)(2), as modified by the Taxpayer
Relief Act of 1997 (P.L. 105-34), reduces the tax rate on aviation gasoline from
$.194 to $.044 per gallon ($.043 under IRC 4081(a)(2)(A)(ii) plus $.001 LUST
tax). This change affects the credit rates.
5a & 5b: After September 30, 2007, the credit rate is $.043 ($.044 less
$.001 LUST). IRC 6421(f)(2)

•

We added a What’s New section to discuss the changes made on lines 3 and 5.

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 8 (FORM 8849), PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 884mm (34") 3 279mm (11"), FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

Date

Revised proofs
requested

Registered Credit Card Issuers

(Rev.
October
(October
2007) 2007)
Department of the Treasury
Internal Revenue Service

©

Signature

O.K. to print

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

Schedule 8
(Form 8849)

Action

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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.

©

CC

From

©

To

©

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

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

We will reduce the width of the "Rate" column to widen the first column. This will allow
the statement "*This rate applies after September 30, 2007" to appear on a single line
under lines 3b and 5b.
(a) Rate
(b) Gallons
(c) Amount of refund
(d)
Multiply col. (a) by col. (b)

Use by a state or local government
2

$

.243

$

(b) Gallons

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

Use by a state or local government

$

.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)
b Use by a state or local government
(kerosene taxed at $ .219/.044*)
* This rate applies after September
30, 2007.

$ .243

$

(d)
CRN

346
369

.218/.043*

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

360

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

3

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/.043*

$

(d)
CRN

324

.193/.043*

* This rate applies after September
30, 2007.
For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.

Cat. No. 47991M

Schedule 8 (Form 8849) (10-2007)
(Rev. 10-2007)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE 2 (FORM 8849), PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

(Rev. 10-2007)
Schedule 8 (Form 8849) (10-2007)

Instructions

Page

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Required Certificate

See Model Certificate R in Pub. 510, Excise Taxes for 2007.

What’s New

How To File

After September 30, 2007, the tax on kerosene for use in
noncommercial aviation and aviation gasoline is $.044. These
fuels were previously taxed at $.219 and $.194, respectively.
See lines 3b, 5a, and 5b for the new claim rates.

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.

Purpose of Schedule

Lines 1 Through 5

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.

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.

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

Note. If the requirements above are not met for lines 1
through 3, see Annual Claims in the Form 8849 instructions.

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.

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

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.

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