Form 8849 (Schedule 1)

What is Form 8849 Schedule 1?

Form 8849 can be used to get a refund of excise taxes, and its Schedule 1 is dedicated to certain fuels used in a nontaxable way. The list includes gasoline, kerosene, undyed diesel fuel and a variety of alternative fuels. 

What I need IRS Form 8849 Schedule 1 for?

As an ultimate purchaser of fuel, you can use Schedule 1 to make a claim for tax refund. However, there are some requirements to be met:

• The total amount claimed should exceed $750. You can make such claim for any quarter of your tax year or simply aggregate amounts from multiple quarters to reach that level;
• Your claim must be filed during the first quarter following the last quarter included in the claim. That means a claim including amounts from months of January through March and April through June must be filed between July 1 and September 30. Only one claim is allowed for every quarter. 

How to fill out Schedule 1 Form 8849?

You can fill Schedule 1 online following these steps:

• Enter your name and EIN/SSN in the first two fields. Make sure that this information matches the main form 8849. Then enter the period of claim in MMDDYYYY format in the corresponding fields below;
• Look through Schedule 1 and find a fuel type you want to make a claim for. Enter its type of use code (you can find them in the Type of Use Table in the main form 8849) and the number of gallons. Then multiply that number by the rate shown in column (b). Repeat for every type of fuel you want to claim, leaving other fields blank;
• Add all amounts in column (d) and enter the total sum in the Total refund box at the top. Make sure it exceeds $750, or you won’t be able to get a refund from the IRS. Attach Schedule 1 to your form 8849.

Organizations that work with Form 8849 (Schedule 1)

• Companies that use nontaxable fuels.