Form 8849, Sch 8 8849, Sch 8 Registered Credit Card Issuers

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
SCHEDULE 8 (FORM 8849), PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 884mm (34") 3 279mm (11"), FOLD TO: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD

Date

Revised proofs
requested

Registered Credit Card Issuers

October
2006
(Rev.
July 2006)
Department of the Treasury
Internal Revenue Service

©

Signature

O.K. to print

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 8
(Form 8849)

Action

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OMB No. 1545-1420

Attach to Form 8849. Do not file with any other schedule.

Name as shown on Form 8849

EIN

Total refund (see instructions)

$

Period of claim: Enter month, day, and year
in MMDDYYYY format.
Claimant’s registration no.

©

CC

From

©

To

©

You must enter your registration number to make a
claim on Schedule 8.

Note. For lines 1 through 5, claimant (a) has not collected the amount of tax from the ultimate purchaser or has obtained the
written consent of the ultimate purchaser to make the claim, (b) has repaid or agreed to repay the amount of tax to the ultimate
vendor, has obtained the written consent of the ultimate vendor to make the claim, or has made arrangements that directly or
indirectly provide the ultimate vendor with repayment of the tax, and (c) has obtained the required certificate from the ultimate
purchaser and has no reason to believe any of the information in the certificate is false.
1

Sales by Registered Credit Card Issuers of Undyed Diesel Fuel
(a) Rate

(b) Gallons

(c) Amount of refund

Multiply col. (a) by col. (b)

Use by a state or local government
2

$

.243

$

(b) Gallons

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

Use by a state or local government

$

.243

$

346

(b) Gallons

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

a Use by a state or local government
(kerosene taxed at $ .244)

$ .243

b Use by a state or local government
(kerosene taxed at $ .219)

.218

$

(d)
CRN

346
369

Sales by Registered Credit Card Issuers of Gasoline
(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
5

(d)
CRN

Sales by Registered Credit Card Issuers of Kerosene for Use in Aviation
(a) Rate

4

360

Sales by Registered Credit Card Issuers of Undyed Kerosene (Other Than Kerosene For Use in Aviation)
(a) Rate

3

(d)
CRN

$ .183

$

(d)
CRN

362

.183

Sales by Registered Credit Card Issuers of Aviation Gasoline
(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

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

Cat. No. 47991M

Schedule 8 (Form 8849) (Rev.
7-2006)
10-2006

2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE 2 (FORM 8849), PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: Black
FLAT SIZE: 884 mm (34") x 279 mm (11") FOLD TO: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule 8 (Form 8849) (Rev.
7-2006)
10-2006

Instructions

Page

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for sales of gasoline and aviation gasoline

Purpose of Schedule

New Schedule 8, Registered Credit Card Issuers, is used by
registered credit card issuers to make claims for sales of
taxable fuel for the exclusive use of a state or local
government or for the exclusive use of a nonprofit
educational organization. The taxable fuel must have been
purchased with a credit card issued to the state or local
government or nonprofit educational organization by the
credit card issuer making the claim. These rules are
applicable to claims for fuel sold after December 31, 2005.
Claims may be made for the fuels and uses as listed on
lines 1 through 5. To make a claim, the credit card issuer
must:
1. Be registered by the IRS, and

2. Meet the conditions described in the note above line 1.

If 1 and 2 above are not met, or if the taxable fuel is
purchased without the use of a credit card issued by the
credit card issuer to state or local government or nonprofit
educational organization, the credit card issuer cannot make
the claim.

Registration Number
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. 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.

2

Required Certificate

See
Certificate
R inofPub.
510,fuel
Excise
Taxes
2006.or
The Model
certificate
of buyer
taxable
for use
by for
a state
local government or nonprofit educational organization can
be found in Pub. 510, Excise Taxes for 2006, or in Notice
2005-80. You can find Notice 2005-80 in Internal Revenue
Bulletin 2005-46 at www.irs.gov/pub/irs-irbs/irb05-46.pdf.

How To File

Attach Schedule 8 to Form 8849. On the envelope write
“Registered Credit Card Issuer Claim” and mail to the IRS at
the address under Where To File in the Form 8849
instructions.

Lines 1 Through 5

Claim requirements. The following requirements must be
met:
1. The claim must be for taxable fuel 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 1 through 5 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 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 in the Form 8849 instructions.

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

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