Claim Your Fuel Tax Refund with Form 8849 Schedule 8
Issued a credit card used to buy taxable fuel for a qualified government or nonprofit use? Form 8849 Schedule 8 is used by registered credit card issuers to claim refunds for certain taxable fuel purchases.
What Is Form 8849 Schedule 8?
Form 8849 Schedule 8 is used for Registered Credit Card Issuers. This schedule applies when taxable fuel was purchased with a credit card issued to a state or local government, or in certain cases, a nonprofit educational organization.
Schedule 8 may apply to fuel sales such as:
- Undyed diesel fuel
- Undyed kerosene
- Kerosene used in aviation
- Gasoline
- Aviation gasoline
Who Can File Form 8849 Schedule 8?
Credit Card Issuers for Government Fuel Purchases
Registered credit card issuers may claim refunds for fuel purchased by a state or local government using a qualifying credit card.
Credit Card Issuers for Nonprofit Educational Use
In some cases, registered credit card issuers may claim refunds for gasoline or aviation gasoline purchased for use by a nonprofit educational organization.
Issuers With Buyer Consent or Repayment Records
The credit card issuer must not collect the tax from the ultimate purchaser, must repay the tax, or must have written consent from the buyer or vendor.
Registered Claimants With Proper Records
You must be registered with the IRS and keep Model Certificate R from the buyer when required.
Important Schedule 8 Filing Rules
Fuel Must Be Purchased With a Qualifying Credit Card
The taxable fuel must have been purchased with a credit card issued by the claimant to the state or local government or nonprofit educational organization.
You Must Be Registered With the IRS
Schedule 8 is only for registered credit card issuers. Make sure the registration number is correct before submitting.
Minimum Claim Amount: $200
The Schedule 8 claim must generally be at least $200. Amounts from Lines 1 through 5 may be combined.
File Within the Correct Claim Period
Claims must be filed by the last day of the first quarter following the earliest quarter included in the claim.
How to File Schedule 8 with Excise720
Log In or Create an Account
Create your Excise720 account or log in to your existing account.
Enter Your Business Information
Add your business name, EIN, address, and other required taxpayer details.
Select Form 8849 Schedule 8
Choose Form 8849, then select Schedule 8 – Registered Credit Card Issuers.
Choose the Fuel Claim Type
Select the fuel category that applies to your claim: undyed diesel, kerosene, aviation kerosene, gasoline, or aviation gasoline.
Add Your Claim Details
Enter the claim period, registration number, gallons, and required buyer or transaction details.
Review and Submit
Review your Schedule 8 claim carefully, complete payment, and submit your claim online.
Frequently Asked Questions
What is Form 8849 Schedule 8 used for?
Form 8849 Schedule 8 is used by registered credit card issuers to claim refunds for certain taxable fuel purchases made with qualifying credit cards.
Who can file Schedule 8?
Schedule 8 can be filed by a registered credit card issuer when the fuel was purchased with a qualifying credit card issued to a state or local government or nonprofit educational organization.
What fuel types can be claimed on Schedule 8?
Schedule 8 may include undyed diesel fuel, undyed kerosene, kerosene used in aviation, gasoline, and aviation gasoline, depending on the qualified use.
What is the minimum claim amount for Schedule 8?
The claim must generally be at least $200. Amounts from Lines 1 through 5 may be combined to meet this minimum.
Do I need Model Certificate R?
Yes. You must obtain and keep Model Certificate R from the buyer when required. This helps prove the buyer and fuel purchase meet the claim rules.
Can the buyer also claim the same fuel refund?
No. The same fuel purchase cannot be claimed twice. The credit card issuer must have the proper records, consent, or repayment arrangement before filing.
Ready to File Form 8849 Schedule 8?
If you are a registered credit card issuer and the fuel purchase meets the Schedule 8 rules, you may be able to claim a federal excise tax refund.