Form 8849 - Schedule 1

Form 8849 Schedule 1, is for an ultimate purchaser of certain fuels Schedule 1 is used to make a claim for a refund however, the fuel must have been used in a non-taxable use. If a claim was not made for any gallons during the income tax year on Form 8849, an annual claim may be made.

The following requirements must be met:

  • The amount claimed on Schedule 1 must be at least $750.

    - Claiming fuel used during any quarter of a claimant’s income tax year, or

    - Aggregating amounts from any quarters of the claimant’s income tax year for which no other claim has been made.

  • The claim must be filed during the first quarter following the last quarter included in the claim.

    For example, a claim for the quarters consisting of July through September and October through December must be filed between January 1 and March 31.

  • Only one claim may be filed for a quarter.

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.

What do you need to e-file Form 8849 Schedule 1?

  • Claimant details (Name, EIN/SSN)
  • Details of the Refund amount and the period of the claim
  • Review and submit to IRS
  • Gasoline and Fuel details based on Type of Use

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