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Claim Your Fuel Tax Refund with Form 8849 Schedule 2

Sold fuel for a qualified tax-exempt use as a registered ultimate vendor? You may be able to claim the federal excise tax back. Form 8849 Schedule 2 is used by registered ultimate vendors to claim refunds on certain fuel sales.

What Is Form 8849 Schedule 2?

Form 8849 Schedule 2 is used for Sales by Registered Ultimate Vendors. It is different from Schedule 1, which is usually filed by the person or business that used the fuel. Schedule 2 is mainly for registered vendors who sold the fuel.

Schedule 2 may apply to sales of:

  • Undyed diesel fuel
  • Undyed kerosene
  • Kerosene used in aviation
  • Gasoline
  • Aviation gasoline

Who Can File Form 8849 Schedule 2?

You must also meet one of these conditions: repaid the tax to the buyer, sold the fuel at a tax-excluded price, or received written consent from the buyer.

Vendors Selling Undyed Diesel Fuel

Registered vendors may claim refunds for undyed diesel fuel sold for use by a state or local government or in certain intercity and local buses.

Vendors Selling Undyed Kerosene

Registered vendors may claim refunds for undyed kerosene sold to a state or local government, sold from a blocked pump, or used in certain intercity and local buses.

Vendors Selling Kerosene for Aviation Use

Registered vendors may claim refunds for kerosene sold for qualified aviation use, including commercial aviation, noncommercial aviation, and foreign trade.

Vendors Selling Gasoline

Registered vendors may claim refunds for gasoline sold for use by a nonprofit educational organization or a state or local government.

Vendors Selling Aviation Gasoline

Registered vendors may claim refunds for aviation gasoline sold for qualified use by a nonprofit educational organization or a state or local government.

Important Schedule 2 Filing Rules

You Must Be Registered

Only registered ultimate vendors can file Schedule 2. The required registration number depends on the claim type.

Claim Period Must Be At Least 7 Days

The fuel sales included in the claim must generally cover a period of at least one week.

Minimum Claim Amounts Apply

Lines 1, 4, and 5 generally require at least $200. Lines 2 and 3 generally require at least $100.

Watch the Filing Deadline

Q1 claims are generally due by June 30 when filed using Form 8849.

How to File Schedule 2 with Excise720

1

Log In or Create an Account

Start by creating your Excise720 account or logging in to your existing account.

2

Enter Your Business Information

Add your business name, EIN, address, and other required taxpayer details.

3

Select Form 8849 Schedule 2

Choose Form 8849, then select Schedule 2 – Sales by Registered Ultimate Vendors.

4

Choose the Claim Type

Select the fuel category and claim line that applies to your sale.

5

Add Your Fuel Sale Details

Enter the claim period, registration number, gallons sold, and required buyer details.

6

Review and Submit

Review your claim carefully, complete payment, and submit your Schedule 2 online.

Frequently Asked Questions

What is Form 8849 Schedule 2 used for?

Form 8849 Schedule 2 is used by registered ultimate vendors to claim refunds for certain qualified fuel sales including undyed diesel, undyed kerosene, aviation kerosene, gasoline, and aviation gasoline.

Who can file Schedule 2?

Only registered ultimate vendors with the correct IRS registration number can file Schedule 2. The vendor must have sold eligible fuel for a qualified use and must meet the claim requirements.

What registration number do I need?

The registration number depends on the claim type. Schedule 2 may require UV, UB, UP, or UA registration numbers based on the fuel type and use.

Can the buyer also claim the same refund?

No. The same gallon of fuel cannot be claimed twice. The vendor must either repay the tax to the buyer or have proper written consent or waiver from the buyer.

What if the fuel had visible dye?

If the diesel or kerosene had visible dye, you must provide a detailed explanation of how the fuel was used.

Do I need to keep certificates or waivers?

Yes. Some Schedule 2 claims require certificates or waivers from the buyer. You should keep these records safely in case the IRS asks for support.

Ready to File Form 8849 Schedule 2?

If you are a registered ultimate vendor and sold fuel for a qualified use, you may be able to claim a federal excise tax refund.