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

Schedule 3
(Form 8849)
(Rev.December 2010)
Department of the Treasury
Internal Revenue Service
Name as shown on Form 8849

Certain Fuel Mixtures
and the Alternative Fuel Credit
▶

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 mixture credit, renewable diesel mixture credit, and alternative fuel 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 CNG tax liability. If you have these tax liabilities and you did
not make the claim on Schedule C (Form 720) as a credit against those liabilities, you must first file Form 720X, Amended Quarterly Federal
Excise Tax Return, before Form 8849, Schedule 3, can be used for the refund. You cannot claim any amounts on Form 8849 that you claimed
(or will claim) on Schedule C (Form 720), Form 720X, or Form 4136, Credit for Federal Tax Paid on Fuels. NOTE: This rule does not apply to
claims for calendar year 2010 except the alcohol fuel mixture credit (line 1) and the credit for liquefied hydrogen (line 3(d)). Claims for
calendar year 2010 for the other credits cannot be made on Form 720 or Form 720X. See the instructions.

Claimant’s registration no. ▶
Enter your registration number, including the prefix. Line 3 claimants must enter their AL or AM registration number.
Note: Period of claim may include 2010 for one-time claims, see instructions.

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

To ▶

From ▶

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
Biodiesel or Renewable Diesel Mixture Credit

(b)
Gallons of alcohol

$ .45
.60

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

(d)
CRN

$

393
394

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 liquid fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass, and met 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

(b)
Gallons of biodiesel
or renewable diesel

a Biodiesel (other than agri-biodiesel) mixtures
$1.00
b Agri-biodiesel mixtures
1.00
c Renewable diesel mixtures
1.00
3
Alternative Fuel Credit and Alternative Fuel Mixture Credit

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

(d)
CRN

$

388
390
307

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
gallon equivalents (GGE)

a
b
c
d
e

Liquefied petroleum gas (LPG)
"P Series" fuels
Compressed natural gas (CNG)(GGE = 121 cu. ft.)
Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through the
Fischer-Tropsch process

f
g
h
i

Liquid fuel derived from biomass
Liquefied natural gas (LNG)
Liquefied gas derived from biomass
Compressed gas derived from biomass (GGE = 121 cu. ft.)

$ .50
.50
.50
.50
.50
.50
.50
.50
.50

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

(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. 12-2010)

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Schedule 3 (Form 8849) (Rev. 12-2010)

What’s New
Extension of credits. The credits for alcohol fuel mixtures,
biodiesel mixtures, renewable diesel mixtures, alternative fuels,
and alternative fuel mixtures have been extended.
One-time claims for calendar year 2010. The credits for
biodiesel mixtures, renewable diesel mixtures, alternative fuels,
and alternative fuel mixtures (lines 2 and 3 except 3d), which
expired at the end of 2009, have been reenacted retroactive to
January 1, 2010. You can make a one-time claim for credits for
sales or uses of these fuels in calendar year 2010.
For information on how to make a one-time claim, see Ontime claims, below.
Black liquor excluded. Any fuel (including lignin, wood
residues, or spent pulping liquors (like black liquor)) derived
from the production of paper or pulp is ineligible for credits and
payments related to the sale or use of alternative fuels or
alternative fuel mixtures after December 31, 2009.

Reminders
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.

General Instructions
Section references are to the Internal Revenue Code, unless
otherwise noted.

One-time claims
Taxpayers can make a one-time claim for their calendar year
2010 sales or uses of biodiesel mixtures, renewable diesel
mixtures, alternative fuels, and alternative fuel mixtures other
than liquefied hydrogen.
You can file Schedule 3 (Form 8849) or Form 4136 to submit
claims for credits for 2010 uses and sales of these fuels. You
can also use Form 8864 to submit claims for credits for
biodiesel mixtures and renewable diesel mixtures. Taxpayers
that filed “protective” or anticipatory claims for these credits
must re-file their claims. The IRS will neither process nor pay
protective or anticipatory claims.
Claimants must follow the procedures listed below to make a
one-time calendar year 2010 claim on Schedule 3 (Form 8849).
• Enter amounts for 2010 biodiesel and alternative fuel
credits on Line 2 and Line 3, as appropriate.
• Submit a single form for all 2010 biodiesel and
alternative fuel credit claims; the IRS will not process
multiple submissions from a claimant.
Claimants must file all one-time 2010 biodiesel, renewable
diesel, mixture, alternative fuel, and alternative fuel mixture
claims by August 1, 2011. The IRS will not process claims
received after that date.
Generally, all of the instructions for lines 2 and 3 apply to the
one-time claims for calendar year 2010 with the following
exceptions.
• For line 2, steps 1, 3, and 4 under Claim requirements
do not apply to one-time claims. The rules discussed
under How to claim the credit do not apply to one-time
claims.
• For line 3, steps 2, 3, and 4 under Claim requirements
do not apply to one-time claims. The rules discussed
under How to claim the credit do not apply to one-time
claims.

Taxpayers should also continue to submit claims for income
tax credits for biodiesel under section 40A(b)(1) and (2) or the
small biodiesel producer credit under section 40A(b)(4)
separately on, and in accordance with, Form 8864, Biodiesel
and Renewable Diesel Fuels Credit.

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, Form 720X, 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 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 on page 1.

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.
Claim requirements. The alcohol fuel mixture credit may not be
claimed for alcohol 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 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.

Page 3

Schedule 3 (Form 8849) (Rev. 12-2010)

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
for gasoline, diesel fuel, and kerosene 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, meet
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.

!
▲
CAUTION

Renewable diesel does not include any fuel derived
from coprocessing biomass (as defined in section
45K(c)(3)) with a feedstock that is not biomass.

Claim requirements. 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 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. 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.
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 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), 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 for gasoline, diesel fuel, and kerosene
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 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.
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 alternative fuel credit and alternative
fuel mixture 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. The following requirements must be met.
1. You must be registered with 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.
Carbon capture requirement. A credit for liquid fuel derived
from coal (including peat) through the Fisher-Tropsch process
can be claimed only if the fuel is derived from coal produced at
a gasification facility which separates and sequesters at least
75% of the facility’s total carbon dioxide emissions.
How to claim the credit. Any alternative fuel credit must first be
taken on Schedule C to reduce your liability for alternative fuel
and CNG reported on Form 720. Any alternative fuel mixture
credit must first be taken on Schedule C to reduce your taxable
fuel liability for gasoline, diesel fuel, and kerosene reported on
Form 720. Any excess credit may be taken on Schedule C
(Form 720), Form 8849, or Form 4136.