Form 8849 Schedule 2: Sales by Registered Ultimate Vendors
Form 8849 Schedule 2 allows registered ultimate vendors to claim refunds for certain fuel sales made for qualified uses. If your business sold undyed diesel fuel, undyed kerosene, kerosene for aviation, gasoline, or aviation gasoline to eligible buyers, you may be able to claim a refund of federal excise tax already paid on those sales. With Simple720Tax, you can file Schedule 2 online through a simple, guided process designed to help you complete your claim accurately and efficiently.
Who Can File Form 8849 Schedule 2?
Schedule 2 is generally filed by registered ultimate vendors who sold eligible fuel for qualified use. Common filers include:
- •Registered ultimate vendors
- •Vendors selling undyed diesel fuel
- •Vendors selling undyed kerosene
- •Vendors selling kerosene for aviation
- •Vendors selling gasoline
- •Vendors selling aviation gasoline
- •Vendors selling fuel to state or local governments
- •Vendors selling fuel for certain intercity and local buses
- •Vendors selling fuel to nonprofit educational organizations
The vendor must generally have a valid IRS registration number, such as UV, UB, UP, or UA, depending on the claim line.
Schedule 2 Claim Requirements
- ✓Claimant must be a registered ultimate vendor
- ✓A valid registration number must be entered where required
- ✓Fuel must be sold for an eligible use or to an eligible buyer
- ✓The vendor must repay the tax to the buyer or have written consent from the buyer
- ✓Claim period must generally cover at least 7 days of sales
- ✓Only one claim can be filed for the same gallon of fuel
- ✓Correct claim line, CRN, and registration number must be selected
- ✓Required certificates or waivers must be kept with records
- ✓If diesel or kerosene had visible dye, a detailed explanation may be required
- ✓Minimum claim amount depends on the fuel type and claim line
Fuel Types Covered Under Schedule 2
- •Undyed diesel fuel
- •Undyed kerosene
- •Kerosene for use in aviation
- •Gasoline
- •Aviation gasoline
Schedule 2 Claim Categories
Select a category below to see its claim lines, CRNs, and filing notes.
| Line | Description | CRN |
|---|---|---|
| Line 1a | Use by a state or local government (UV registration) | 360 |
| Line 1b | Use in certain intercity and local buses (UB registration) | 350 |
How to complete this claim:
- •Select the period of claim and enter the number of gallons sold
- •If the diesel had visible dye, provide a detailed explanation
- •Tax amount is calculated automatically based on the claim
Important notes:
- –Only registered ultimate vendors with valid UV or UB registration numbers can file this claim
- –You must repay the tax to your buyer or have written consent from the buyer
- –Diesel must have been sold over a period of at least 7 days
- –Same gallon cannot be claimed more than once
- –Total claim across Lines 1, 2, and 3 must generally be at least $200
- –For Line 1a, keep Certificate P from the buyer; for Line 1b, keep Waiver N
- –For Line 1a, attach a sheet listing each governmental unit's name, TIN, and gallons sold
How to File Schedule 2 with Simple720Tax
Filing Form 8849 Schedule 2 online with Simple720Tax is quick and straightforward. Our guided filing process helps registered ultimate vendors select the correct fuel sale category, enter registration details, add gallons sold, and submit the claim accurately.
Step 1: Sign In or Create an Account
Log in to your Simple720Tax account or create a new account if you are a first-time user. Once signed in, you can access your dashboard and begin a new filing.
Step 2: Select Form 8849 Schedule 2
Choose Form 8849 Schedule 2 from the available filing options. This schedule is used by registered ultimate vendors to claim refunds for eligible fuel sales.
Step 3: Choose the Correct Fuel Claim Line
Select the fuel type and claim line that matches your sale. Simple720Tax helps you identify the appropriate claim category and Credit Reference Number, CRN, based on the fuel sold and the qualified use.
Step 4: Enter Claim Period, Registration Number, and Gallons
Provide the claim period, required registration number, gallons sold, and any required explanation. Be sure to keep buyer certificates, waivers, written consent, and sales records for your claim.
Step 5: Review, Confirm, and Submit
Review all entered information, verify claim details, check the confirmation box, and submit your Schedule 2 filing electronically. After submission, you can access your filing records through your Simple720Tax account for future reference.
Why File Schedule 2 Online with Simple720Tax?
- ✓Guided online filing
- ✓Easy fuel sale category selection
- ✓CRN-based filing support
- ✓Registration number entry support
- ✓Automatic calculation where applicable
- ✓Fewer manual errors
- ✓Secure filing process
- ✓Organized filing records
- ✓Support when needed
When Should You File Schedule 2?
- •File after eligible fuel sales are made during the claim period
- •Claim period must generally include at least 7 days of sales
- •Only one claim may be filed for the same gallon of fuel
- •Multiple eligible sales may be combined to meet the minimum claim amount
- •For Form 8849 filings, Q1 claims may generally need to be filed by June 30
- •Filing timing may vary by claim type, fuel type, and IRS rules
Encourage registered ultimate vendors to file their eligible fuel sales 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 2 filing securely, organize your claim records, and access support whenever you need assistance.