Form 8849 Schedule 8: Registered Credit Card Issuer Claims
Form 8849 Schedule 8 is used by registered credit card issuers to claim refunds for certain taxable fuel purchases made by state or local governments and nonprofit educational organizations. These claims may apply to undyed diesel fuel, undyed kerosene, kerosene for use in aviation, gasoline, and aviation gasoline when the purchase was made using a credit card issued by the credit card issuer making the claim. With Simple720Tax, you can file Schedule 8 online through a simple, guided process. Select the correct fuel claim, choose the claim period, enter the registration number, add gallons used, review the calculated tax amount, and submit your claim securely.
Who Can File Form 8849 Schedule 8?
Schedule 8 is generally filed by registered credit card issuers who issued the credit card used for qualifying taxable fuel purchases. Common filers include:
- •Registered credit card issuers
- •Credit card companies handling exempt fuel purchases
- •Issuers serving state or local government fuel purchases
- •Issuers serving nonprofit educational organization fuel purchases
- •Claimants with a valid IRS registration number
- •Credit card issuers that repaid or arranged to repay the tax
- •Credit card issuers with written consent from the buyer or vendor
- •Tax professionals filing Schedule 8 claims for registered issuers
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.
Schedule 8 Claim Requirements
- ✓Claimant must be registered with the IRS
- ✓Fuel must be purchased with a credit card issued by the claimant
- ✓The buyer must be a state or local government or nonprofit educational organization, where applicable
- ✓The claimant must enter the registration number
- ✓Select the correct claim line and CRN
- ✓Select the period of claim
- ✓Enter the number of gallons used
- ✓Tax amount will be calculated automatically based on the claim
- ✓The claim amount must generally be at least $200
- ✓Amounts from Lines 1 through 5 may be combined to meet the $200 minimum
- ✓The claimant must not collect tax from the ultimate purchaser, or must have written consent
- ✓The claimant must repay or arrange to repay the tax to the vendor, or have the vendor's written consent
- ✓Model Certificate R must be obtained and kept from the buyer
- ✓Confirm that you meet the usage requirements before submitting
Fuel Types Covered Under Schedule 8
- •Undyed diesel fuel
- •Undyed kerosene
- •Kerosene for use in aviation
- •Gasoline
- •Aviation gasoline
Schedule 8 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 | 360 |
How to complete this claim:
- •Select the period of claim, enter the registration number, and enter the number of gallons used
Important notes:
- –Fuel must have been purchased with a credit card issued by the credit card issuer making the claim
- –The purchase must be for use by a state or local government
- –The claimant must be registered with the IRS
- –The claimant must not have collected tax from the ultimate purchaser, or must have written consent
- –The claimant must repay or arrange to repay the tax to the vendor, or have the vendor's written consent
- –The amount of the claim must generally be at least $200
- –Amounts from Lines 1 through 5 may be combined to meet the $200 minimum
- –Keep Model Certificate R from the buyer
How to File Schedule 8 with Simple720Tax
Filing Form 8849 Schedule 8 online with Simple720Tax is quick and straightforward. Our guided filing process helps registered credit card issuers select the correct fuel claim, enter registration details, add gallons used, 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 8
Choose Form 8849 Schedule 8 from the available filing options. This schedule is used by registered credit card issuers to claim refunds for eligible taxable fuel purchases made by qualified buyers.
Step 3: Choose the Correct Fuel Claim Line
Select the fuel type and claim line that matches your claim. Simple720Tax helps you identify the appropriate claim category and Credit Reference Number, CRN, based on the fuel purchased and the qualified buyer.
Step 4: Enter Claim Period, Registration Number, and Gallons
Provide the claim period, registration number, number of gallons used, and any required claim details. Be sure to keep Model Certificate R, buyer consent, vendor consent, and repayment records where applicable.
Step 5: Review, Confirm, and Submit
Review all entered information, verify claim details, check the confirmation box, and submit your Schedule 8 filing electronically. After submission, you can access your filing records through your Simple720Tax account for future reference.
Why File Schedule 8 Online with Simple720Tax?
- ✓Guided online filing
- ✓Easy fuel claim selection
- ✓CRN-based filing support
- ✓Registration number entry support
- ✓Claim period and gallons entry
- ✓Automatic calculation where applicable
- ✓Fewer manual errors
- ✓Secure filing process
- ✓Organized filing records
- ✓Support when needed
When Should You File Schedule 8?
- •Schedule 8 claims may be filed for a single quarter
- •Claims may also combine multiple quarters of the claimant's income tax year if no other claim was filed for those quarters
- •The claim must be filed by the last day of the first quarter following the earliest quarter included in the claim
- •Only one claim may be filed for the same gallons included in the claim
- •The amount of the claim must generally be at least $200
- •Amounts from Lines 1 through 5 may be combined to meet the $200 minimum
- •Keep Model Certificate R and related consent or repayment records with your tax documents
- •Example: A claim covering July–September and October–December should generally be filed between January 1 and March 31 of the following year
Encourage registered credit card issuers to file their eligible fuel tax refund claim online. Filing electronically can help reduce paperwork, organize claim details, and improve accuracy when submitting your claim. With Simple720Tax, you can complete your Schedule 8 filing securely, keep your claim records in one place, and access support whenever you need assistance.