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This document is used to make a claim for refund of tax on certain fuels used in nontaxable ways. It outlines the requirements and provides a format for reporting the details of the claim including
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How to fill out schedule 1 form 8849

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How to fill out Schedule 1 (Form 8849)

01
Obtain Schedule 1 (Form 8849) from the IRS website or your tax professional.
02
Fill in your name, address, and taxpayer identification number (TIN) at the top of the form.
03
Indicate the tax period for which you are filing the refund.
04
Select the appropriate type of claim on Line 1 (e.g., credit, refund, or adjustment).
05
Complete the necessary sections based on the type of tax you are claiming a refund for (e.g., fuels, alcohol, etc.).
06
Enter the quantities of the products and the amounts being claimed in the designated fields.
07
Review your entries for accuracy.
08
Sign and date the form before submitting it.

Who needs Schedule 1 (Form 8849)?

01
Individuals or businesses who have made overpayments on certain federal excise taxes.
02
Taxpayers claiming refunds for specific fuels or other substances as defined by IRS regulations.
03
Anyone who needs to claim a credit or refund for excise tax paid in previous tax periods.
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People Also Ask about

You may file a refund claim for each of the first 3 quarters of your income tax year if the aggregate amount of refund claimed for these 3 quarters is at least $750. For the 4th quarter of your income tax year, you must claim the credit on Form 4136.
Yes, you can file an original Form 1040 series tax return electronically using any filing status.
E-file. If you e-file your return but choose not to report each transaction on a separate row on the electronic return, you must attach Form 8949 to Form 8453 (or the appropriate form in the Form 8453 series) and mail the forms to the IRS. (However, you can't attach a paper Form 8949 to Form 8453-FE.)
Schedule 1 (Form 8849), Nontaxable Use of Fuels An ultimate purchaser of gasoline, gasohol, aviation gasoline, diesel fuel, kerosene, aviation fuel (other than gasoline), and liquefied gas (LPG) uses Schedule 1 to make a claim for refund.
The general way to claim refunds of excise tax is done by Form 8849, which is reported on Form 2290. Taxpayers can follow the step-by-step process on Tax2efile's platform to e-file Form 8849, claiming refunds under various schedules.
Filing excise tax returns To report your excise tax liability, you must: Complete Form 720, Quarterly Federal Excise Tax Return. File Form 720 electronically for immediate acknowledgement of receipt and faster service with an IRS-approved software provider.
At this point, the only Excise forms available for electronic filing are Form 2290, Heavy Highway Vehicle Use Tax; Form 720, Quarterly Federal Excise Tax; and Form 8849, Claim for Refund of Excise Taxes (Schedules 1, 2, 3, 5, 6 and 8).
Schedule 2 (Form 8849) is typically filed by taxpayers who are eligible for specific fuel-related credits or refunds. The following entities are generally eligible to file Schedule 2: Registered ultimate vendors (retailers) of diesel fuel, kerosene, gasoline, aviation gasoline, or alternative fuels.

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Schedule 1 (Form 8849) is used by taxpayers to claim a refund of certain fuel taxes, specifically those paid on gasoline and diesel fuel.
Taxpayers who have paid federal excise tax on gasoline or certain other taxable fuels and are seeking a refund must file Schedule 1 (Form 8849). This generally includes businesses in the transportation sector or any individual who has purchased these fuels for their own use.
To fill out Schedule 1 (Form 8849), taxpayers must provide their identifying information, including their name and taxpayer identification number, along with details regarding the fuel type, gallons purchased, and the amount of tax paid. Accurate calculations and supporting documentation should also be attached.
The purpose of Schedule 1 (Form 8849) is to allow taxpayers to claim refunds for federal excise taxes that have been overpaid or that qualify for a refund under certain conditions, such as fuel that was used in non-taxable activities.
Information that must be reported on Schedule 1 (Form 8849) includes the type of fuel, the number of gallons purchased, the amount of excise tax paid, the reason for the refund, and the taxpayer's contact and identifying information.
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