Form 8849 Schedule 1: Nontaxable Use of Fuels
Form 8849 Schedule 1 allows eligible taxpayers to claim refunds for fuel used in qualified nontaxable activities. If your business or organization uses gasoline, diesel fuel, kerosene, aviation fuel, or alternative fuels for approved purposes, you may be entitled to a refund of certain federal excise taxes. With Simple720Tax, you can file Schedule 1 online through a simple, guided process designed to help you complete your claim accurately and efficiently.
Who Can File Form 8849 Schedule 1?
Schedule 1 is generally filed by the ultimate purchaser of the fuel. Common filers include:
- •Farmers
- •Fleet operators
- •Commercial fishing businesses
- •School bus operators
- •Local bus operators
- •Nonprofit educational organizations
- •State or local government entities
- •Aircraft museums
- •Businesses exporting eligible fuel
Schedule 1 Claim Requirements
- ✓Claimant must usually be the ultimate purchaser
- ✓Fuel must be used for an eligible nontaxable purpose
- ✓Claim amount must generally be at least $750
- ✓Only one claim can be filed for the same quarter
- ✓Correct claim line, CRN, and type of use must be selected
- ✓Export proof must be kept for exported fuel claims
- ✓Personal use does not qualify for Type 2 off-highway business use
Fuel Types Covered Under Schedule 1
- •Gasoline
- •Aviation gasoline
- •Undyed diesel fuel
- •Undyed kerosene
- •Kerosene used in aviation
- •Alternative fuel
- •Diesel-water fuel emulsion
- •Exported dyed diesel and dyed kerosene
Schedule 1 Claim Categories
Select a category below to see its claim lines and CRNs.
| Line | Description | CRN |
|---|---|---|
| Line 1a | Gasoline | 362 |
| Line 1b | Exported gasoline | 411 |
Important notes:
- –Eligible use types apply
- –Export proof required for Line 1b
How to File Schedule 1 with Simple720Tax
Filing Form 8849 Schedule 1 online with Simple720Tax is quick and straightforward. Our guided filing process helps you select the correct claim category, enter fuel usage details, and submit your claim accurately.
Step 1: Sign In or Create an Account
Log in to your Simple720Tax account or create a new account if you're a first-time user. Once signed in, you can access your dashboard and begin a new filing.
Step 2: Select Form 8849 Schedule 1
Choose Form 8849 Schedule 1 from the available filing options. This schedule is used to claim refunds for eligible nontaxable uses of fuel and certain exported fuels.
Step 3: Choose the Correct Fuel Claim Line
Select the fuel type and claim line that matches your situation. Simple720Tax helps you identify the appropriate claim category and Credit Reference Number (CRN) based on the fuel used and the purpose of use.
Step 4: Enter Claim Period, Type of Use, and Gallons
Provide the claim period, gallons of fuel used, and the applicable type of use. Be sure to enter accurate information and retain supporting records for your claim, especially for exported fuel transactions.
Step 5: Review, Confirm, and Submit
Review all entered information, verify claim details, and submit your Schedule 1 filing electronically. After submission, you can access your filing records through your Simple720Tax account for future reference.
Why File Schedule 1 Online with Simple720Tax?
- ✓Guided online filing
- ✓Easy claim line selection
- ✓CRN-based filing support
- ✓Automatic calculation where applicable
- ✓Fewer manual errors
- ✓Secure filing process
- ✓Organized filing records
- ✓Support when needed
When Should You File Schedule 1?
- •File for fuel used during any quarter of the claimant's income tax year
- •Multiple quarters may be combined if no other claim was filed
- •Only one claim may be filed for the same quarter
- •Example: July–September and October–December claims are generally filed between January 1 and March 31 of the following year
Encourage users to file their nontaxable fuel refund claim online. Filing electronically can help streamline the process, reduce paperwork, and improve accuracy when submitting your claim. With Simple720Tax, you can complete your Schedule 1 filing securely, track your submission, and access support whenever you need assistance.