Federal Sales by Registered Ultimate Vendors

Sales by Registered Ultimate Vendors
Schedule 2 (Form 8849) (Rev. December 2020)
Schedule 2
(Form 8849)

Sales by Registered Ultimate Vendors

(Rev. December 2020)
Department of the Treasury
Internal Revenue Service
Name as shown on Form 8849

▶

OMB No. 1545-1420

Attach to Form 8849. Do not file with any other schedule.
Go to www.irs.gov/Form8849 for the latest information.

▶

EIN

Total refund (see instructions)

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

1

To ▶

From ▶

Claimant’s registration no. ▶

UV

Complete for lines 1a, 2a, 4a, 4b, 5a, and 5b. Also
complete for lines 3d and 3e, type of use 14.
Note: UV claimant must complete line 6 or 7 on page 3.

▶

UB

Complete for lines 1b and 2c.

▶

UP

Complete for line 2b.

▶

UA

Complete for line 3. See UV for lines 3d and 3e, type of
use 14.

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel
Claimant sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent
of the buyer to make the claim. For line 1a, claimant has obtained the required certificate from the buyer and has no
reason to believe any information in the certificate is false. For line 1b, the registered ultimate vendor is eligible to make
this claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an
unexpired waiver and has no reason to believe any of the information in the waiver is false. See the instructions for
additional information to be submitted.
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and
check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Caution: Claims cannot be made on line 1a for diesel fuel purchased by a state or local government for its exclusive use
with a credit card issued to the state or local government by a credit card issuer.
(a) Rate

(b) Gallons

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

a

Use by a state or local government

b Use in certain intercity and local
buses
2

$.243

$

(d)
CRN
360

.17

350

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
Claimant sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or obtained written consent of
the buyer to make the claim. For line 2a, claimant has obtained the required certificate from the buyer and has no reason
to believe any information in the certificate is false. For line 2b, claimant has a statement, if required, that contains the
date of sale, name and address of the buyer, and the number of gallons of kerosene sold to the buyer. For line 2c, the
registered ultimate vendor is eligible to make this claim only if the buyer waives their right to make the claim by providing
the registered ultimate vendor with an unexpired waiver and has no reason to believe any of the information in the waiver
is false. See the instructions for additional information to be submitted.
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and
check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
Caution: Claims cannot be made on line 2a for kerosene purchased by a state or local government for its exclusive use
with a credit card issued to the state or local government by a credit card issuer.
(a) Rate

(b) Gallons

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

a Use by a state or local government

$.243

b Sales from a blocked pump

.243

c Use in certain intercity and local buses

.17

For Privacy Act and Paperwork Reduction Act Notice, see the Form 8849 instructions.

$

(d)
CRN

346

347
Cat. No. 27450U

Schedule 2 (Form 8849) (Rev. 12-2020)

Page 2

Schedule 2 (Form 8849) (Rev. 12-2020)
Name as shown on Form 8849

3

EIN

Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation
Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the
buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. For lines
3a, 3b, 3d, 3e, and 3f, the registered ultimate vendor is eligible to make this claim only if the buyer waives their right to
make the claim by providing the registered ultimate vendor with an unexpired waiver and has no reason to believe any of
the information in the waiver is false. For line 3c, claimant has obtained the required certificate from the buyer and has no
reason to believe any of the information in the certificate is false. See the instructions for additional information to be
submitted. See the instructions for sales of kerosene used in commercial aviation from March 28, 2020, through
December 31, 2020.
Type of
use

(a)
Rate

(b)
Gallons

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

(d)
CRN

a Use in commercial aviation (other than foreign trade)
$
taxed at $.219
$.175
355
b Use in commercial aviation (other than foreign trade)
taxed at $.244
.200
417
c Nonexempt use in noncommercial aviation
.025
418
d Other nontaxable uses taxed at $.244
.243
346
e Other nontaxable uses taxed at $.219
.218
369
f LUST tax on aviation fuels used in foreign trade
.001
433
4
Sales by Registered Ultimate Vendors of Gasoline
Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired
certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for
additional information to be submitted.
Caution: Claims cannot be made on line 4a or 4b for gasoline purchased by a state or local government or a nonprofit
educational organization for its exclusive use with a credit card issued to the state or local government or nonprofit
educational organization by the credit card issuer.
(a) Rate

(b) Gallons

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

a Use by a nonprofit educational organization

5

$

$.183

(d)
CRN
362

b Use by a state or local government
.183
Sales by Registered Ultimate Vendors of Aviation Gasoline
Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer,
repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an
unexpired certificate from the buyer and has no reason to believe any information in the certificate is false. See the
instructions for additional information to be submitted.
Caution: Claims cannot be made on line 5a or 5b for aviation gasoline purchased by a state or local government or a
nonprofit educational organization for its exclusive use with a credit card issued to the state or local government or
nonprofit educational organization by the credit card issuer.
(a) Rate

(b) Gallons

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

a Use by a nonprofit educational organization
b Use by a state or local government

$.193

$

(d)
CRN
324

.193
Schedule 2 (Form 8849) (Rev. 12-2020)

Page 3

Schedule 2 (Form 8849) (Rev. 12-2020)
Name as shown on Form 8849

6

Government Unit Information
Complete if making a claim on lines 1a or 2a; or lines 3d and 3e for type of use 14. Enter the information below for each
governmental unit to whom the fuel was sold. If more space is needed, attach additional sheets.

Taxpayer Identification No.

7

EIN

Name

Gallons

Nonprofit Educational Organization and Government Unit Information
Complete if making a claim on line 4a, 4b, 5a, or 5b. Enter the information below for each nonprofit educational organization or
governmental unit to whom the gasoline or aviation gasoline was sold. If more space is needed, attach additional sheets.

Taxpayer Identification No.

Name

Gallons

Schedule 2 (Form 8849) (Rev. 12-2020)

Schedule 2 (Form 8849) (Rev. 12-2020)

What’s New
Tax holiday for sales of kerosene used in commercial aviation.
Sales of kerosene used in commercial aviation from March 28,
2020, through December 31, 2020, (tax holiday) are treated as a
nontaxable use. Go to www.irs.gov/newsroom/faqs-aviation-excisetax-holiday-under-the-cares-act for answers to frequently asked
questions (FAQs). See Reminders and the instructions for lines 3a
and 3b.

Page 4

information in the certificate is false. See Model Certificate P in Pub.
510. Only one claim may be filed with respect to any gallon of diesel
fuel.
Allowable sales. The diesel fuel must have been sold during the
period of claim by the registered ultimate vendor for the exclusive
use by a state or local government (including essential government
use by an Indian tribal government).
Claim requirements. The following requirements must be met.

Reminders

1. The claim must be for diesel fuel sold during a period that is at
least 1 week.

• Registered ultimate vendors of kerosene sold for nontaxable use
in noncommercial aviation are eligible to make a claim on lines 3d
and 3e only if the buyer waives his or her right to make the claim by
providing the registered ultimate vendor with an unexpired waiver.

2. The amount of the claim must be at least $200. To meet this
minimum, amounts from lines 1, 2, and 3 may be combined.

• Registered ultimate vendors of kerosene sold for use in foreign
trade are eligible to make a claim on line 3f for the leaking
underground storage tank (LUST) tax if the buyer waives his or her
right to make the claim by providing the registered ultimate vendor
with an unexpired waiver.
• Registered ultimate vendors cannot make claims for certain uses
of taxable fuel if the ultimate purchaser purchased the fuel with a
credit card issued to the ultimate purchaser by the credit card
issuer. See the Cautions above lines 1a, 2a, 4a, and 5a.

General Instructions
Purpose of Schedule
A registered ultimate vendor of undyed diesel fuel, undyed
kerosene, kerosene sold for use in aviation, gasoline, or aviation
gasoline uses Schedule 2 to make a claim for refund.

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 diesel fuel sold during September and October must be
filed by December 31.
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.
Information to be submitted. Complete Line 6, Government Unit
Information, for each governmental unit to whom the diesel fuel was
sold and the number of gallons sold to each. If more space is
needed, attach additional sheets.

Line 1b. Sales by Registered Ultimate Vendors of Undyed
Diesel Fuel for Use in Certain Intercity and Local Buses

See Registration Number below if you do not have a valid
registration number.

Claimant. The registered ultimate vendor of the diesel fuel is
eligible to make a claim on line 1b only if the buyer waives his or
her right to make the claim by providing the registered ultimate
vendor with an unexpired waiver. See Model Waiver N in Pub. 510.
Only one claim may be filed with respect to any gallon of diesel fuel.

Total Refund

Claim requirements. The following requirements must be met.

Add all amounts in column (c) and enter the result in the total
refund box at the top of the schedule.

1. The claim must be for diesel fuel sold during a period that is at
least 1 week.

Registration Number

2. The amount of the claim must be at least $200. To meet this
minimum, amounts from lines 1, 2, and 3 may be combined.

You must enter your registration number. You are registered if you
received a letter of registration with a registration number from the
IRS that has not been revoked or suspended. See the list below. If
you do not have a registration number, you cannot make this claim.
Use Form 637, Application for Registration (For Certain Excise Tax
Activities), to apply for one.

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 diesel fuel sold during September and October must be
filed by December 31.

• UV. Ultimate vendor that sells undyed diesel fuel, undyed
kerosene, gasoline, or aviation gasoline; lines 1a, 2a, 4a, 4b, 5a, and
5b; and lines 3d and 3e, type of use 14.

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.

• UB. Ultimate vendor that sells undyed diesel fuel or undyed
kerosene for use in certain intercity and local buses; lines 1b and
2c.

Lines 2a and 2b. Sales by Registered Ultimate Vendors of
Undyed Kerosene (Other Than Kerosene For Use in
Aviation)

• UP. Ultimate vendor that sells kerosene sold from a blocked
pump; line 2b.

Claimant. For line 2a, the registered ultimate vendor of the
kerosene is the only person eligible to make this claim and has
obtained the required certificate from the buyer and has no reason
to believe any information in the certificate is false. See Model
Certificate P in Pub. 510. For line 2b, claimant has a statement, if
required, that contains the date of sale, name and address of the
buyer, and the number of gallons of kerosene sold to the buyer. For
lines 2a and 2b, only one claim may be filed with respect to any
gallon of kerosene.

• UA. Ultimate vendor that sells kerosene for use in aviation; lines
3a–3f. See UV above for lines 3d and 3e, type of use 14.

Required Certificate or Waiver
The required certificates or waivers are listed in the line instructions
and are available in Pub. 510.

How To File
Attach Schedule 2 to Form 8849. On the envelope, write
“Registered Ultimate Vendor Claim” and mail to the IRS at the
address under Where To File in the Form 8849 instructions.

Specific Instructions
Line 1a. Sales by Registered Ultimate Vendors of Undyed
Diesel Fuel
Claimant. The registered ultimate vendor of the diesel fuel is the
only person eligible to make this claim and has obtained the
required certificate from the buyer and has no reason to believe any

Allowable sales. For line 2a, the kerosene must have been sold by
the registered ultimate vendor during the period of claim for the
exclusive use by a state or local government (including essential
government use by an Indian tribal government). For line 2b, the
kerosene must have been sold during the period of claim from a
blocked pump.
Claim requirements. The following requirements must be met.
1. The claim must be for kerosene sold during a period that is at
least 1 week.
2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.

Page 5

Schedule 2 (Form 8849) (Rev. 12-2020)

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 kerosene sold during September and October must be filed by
December 31.
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.
Information to be submitted. For claims on line 2a, complete Line
6, Government Unit Information, for each governmental unit to
whom the kerosene was sold and the number of gallons sold to
each.

Line 2c. Sales by Registered Ultimate Vendors of Undyed
Kerosene for Use in Certain Intercity and Local Buses
Claimant. The registered ultimate vendor of the kerosene is eligible
to make a claim on line 2c only if the buyer waives his or her right to
make the claim by providing the registered ultimate vendor with an
unexpired waiver. See Model Waiver N in Pub. 510. Only one claim
may be filed with respect to any gallon of kerosene.
Claim requirements. The following requirements must be met.
1. The claim must be for kerosene sold during a period that is at
least 1 week.

attach a statement explaining that the claim is for the relief provided
by the tax holiday. See Reminders, earlier, and the claimant
requirements for lines 3a and 3b, earlier.
Claimant. For line 3c, the registered ultimate vendor of the
kerosene sold for use in nonexempt, noncommercial aviation is the
only person eligible to make this claim and has obtained the
required certificate from the ultimate purchaser. See Model
Certificate Q in Pub. 510. For lines 3d, 3e, and 3f, the registered
ultimate vendor of the kerosene sold for nontaxable use in
noncommercial aviation (foreign trade for line 3f) is eligible to make
this claim only if the buyer waives his or her right to make the claim
by providing the registered ultimate vendor with an unexpired
waiver. For type of use 1, 9, 10, 11, 13, 15, or 16, see Model Waiver
L in Pub. 510. For type of use 14, see Model Certificate P in Pub.
510. Only one claim may be filed with respect to any gallon of
kerosene sold for use in noncommercial aviation.
Allowable sales. For line 3c, the kerosene must have been sold
during the period of claim for a nonexempt use in noncommercial
aviation. For lines 3d and 3e, the kerosene sold for use in
noncommercial aviation must have been sold during the period of
claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 3f, the
kerosene sold for use in noncommercial aviation must have been
sold during the period of claim for type of use 9. This claim is made
in addition to the claim made on lines 3d and 3e for type of use 9.

2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.

Claim requirements. The following requirements must be met.

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 diesel fuel sold during September and October must be filed by
December 31.

2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.

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.

Lines 3a and 3b. Sales by Registered Ultimate Vendors of
Kerosene For Use in Commercial Aviation (Other Than
Foreign Trade)

▲
! Sales of kerosene used in commercial aviation from March

CAUTION 28, 2020, through December 31, 2020 (tax holiday); report
claims using type of use 15. To make a claim, use type of use 15,
on lines 3d or 3e, depending on the tax rate paid. Claimants must
attach a statement explaining that the claim is for the relief provided
by the tax holiday. See Reminders, earlier; Lines 3c, 3d, 3e, and 3f.,
below; and the claimant requirements for lines 3a and 3b, below.

1. The claim must be for kerosene sold for use in noncommercial
aviation during a period that is at least 1 week.

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 kerosene sold during September and October must be filed by
December 31.
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.
Information to be submitted. For claims on lines 3d and 3e (type
of use 14), complete Line 6, Government Unit Information, for each
governmental unit to whom the kerosene was sold and the number
of gallons sold to each.

Lines 4a, 4b, 5a, and 5b. Sales by Registered Ultimate
Vendors of Gasoline or Aviation Gasoline

Claimant. The registered ultimate vendor of the kerosene sold for
use in commercial aviation (other than foreign trade) is eligible to
make this claim only if the buyer waives his or her right by providing
the registered ultimate vendor with an unexpired waiver. See Model
Waiver L in Pub. 510. Only one claim may be filed with respect to
any gallon of kerosene.

Claimant. The registered ultimate vendor of the gasoline or aviation
gasoline is eligible to make a claim on lines 4a, 4b, 5a, and 5b if the
ultimate purchaser waives his or her right to make the claim by
providing the registered ultimate vendor with an unexpired
certificate. See Model Certificate M in Pub. 510. Only one claim may
be filed with respect to any gallon of gasoline or aviation gasoline.

Claim requirements. The following requirements must be met.

Allowable sales. The gasoline or aviation gasoline must have been
sold during the period of claim for:

1. The claim must be for kerosene sold during a period that is at
least 1 week.

• Use by a nonprofit educational organization, or

2. The amount of the claim must be at least $100. To meet this
minimum, amounts from lines 2 and 3 may be combined.

• Use by a state or local government (including essential
government use by an Indian tribal government).

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 kerosene sold during September and October must be filed by
December 31.

Claim requirements. The following requirements must be met.

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.

Lines 3c, 3d, 3e, and 3f. Sales by Registered Ultimate
Vendors of Kerosene For Use in Noncommercial Aviation
and for Use in Commercial Aviation During Tax Holiday
of kerosene used in commercial aviation from March
▲
! Sales
28, 2020, through December 31, 2020 (tax holiday); report
CAUTION

claims using type of use 15. To make a claim, use type of use 15,
on line 3d or 3e, depending on the tax rate paid. Claimants must

1. The claim must be for gasoline or aviation gasoline sold during
a period that is at least 1 week.
2. The amount of the claim must be at least $200. To meet this
minimum, amounts from lines 4a, 4b, 5a, and 5b 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 gasoline or aviation gasoline sold during September and
October must be filed by December 31.
Information to be submitted. Complete Line 7, Nonprofit
Educational Organization and Government Unit Information, for
each nonprofit educational organization or governmental unit to
whom the gasoline or aviation gasoline was sold and the number of
gallons sold to each.