Schedule 8: Registered Credit Card Issuers
What Is Form 8849 Schedule 8?
- Form 8849 Schedule 8 is used by registered credit card issuers to claim refunds of federal excise tax paid on certain taxable fuel sales made to eligible state or local government entities and qualified educational organizations.
- Schedule 8 is filed with Form 8849 and requires reporting the applicable fuel category, gallons, credit rate, and refund amount as shown in the Schedule 8 line items.
Primary Purpose of Form 8849 Schedule 8
- The primary purpose of Form 8849 Schedule 8 is to allow registered credit card issuers to claim refunds of federal excise tax paid on eligible taxable fuel sales made to qualified state or local government entities and educational organizations. This schedule ensures that excise tax is refunded when fuel transactions meet IRS eligibility requirements and are properly reported.
Who Can File Form 8849 Schedule 8?
Form 8849 Schedule 8 may be filed only by registered credit card issuers that paid federal excise tax on
eligible taxable fuel sales made to qualified state or local government entities and educational organizations.
Issuers Registered With the IRS for
Fuel Tax Refund Claims
Fuel Tax Refund Claims
Registered Credit Card
Issuers
Issuers
Credit Card Issuers Reporting Eligible
Fuel Sales
Fuel Sales
Issuers Claiming Refunds for Government and Educational Fuel Purchases
Form 8849 Schedule 8 Filing Deadline
- Form 8849 allows only one Schedule 8 filing per calendar quarter. Claims must be submitted after the quarter in which the aviation fuel excise tax qualifies for a refund.
- Schedule 8 claims follow the standard Form 8849 quarterly filing cycle. Refund requests related to aviation fuel activity from earlier quarters must be filed within the IRS-prescribed quarterly window.
- Claimants must comply with aviation fuel eligibility rules, filing instructions, and record-keeping requirements specific to Schedule 8 to avoid delays or rejection.
Table to Refer for Deadlines of Schedule 8
| Earliest Quarter Included in Claim |
Filing Deadline (Last Day of Next Quarter) |
|---|---|
| Q1 (Jan-Mar) | June 30 |
| Q2 (Apr-Jun) | September 30 |
| Q3 (Jul-Sep) | December 31 |
| Q4 (Oct-Dec) | March 31 (Following Year) |
Specific Instructions for Form 8849 Schedule 8
Claim Requirements
Only registered credit card issuers may file Schedule 8 claims for eligible taxable fuel sales.
Qualifying Aviation Fuel Use
Claims must relate to taxable fuel sales made to qualified state or local government entities or educational organizations as listed on Schedule 8.
Fuel and Usage Reporting
Claimants must report the applicable fuel category, gallons, credit rate, and refund amount using the Schedule 8 line items.
Usage and Payment Records
Records supporting eligible fuel sales and excise tax payment must be maintained in accordance with IRS requirements.
Manual filing vs Online filing steps with
Simple 720 for your Form 8849 Schedule 8
Manual Filing Steps for
Form 8849 Schedule 8
Form 8849 Schedule 8
- Step 1 - Download the latest versions of Form 8849 and Form 8849 Schedule 8 from the official IRS website to ensure you are using the most current documents.
- Step 2 - Complete the basic details required in Form 8849, including the business name, address, phone number, ZIP code, Employer Identification Number (EIN), Social Security Number (SSN), and the month the claimant’s income tax year ends.
- Step 3 - Mark the appropriate checkbox for "Other Claims" on the Schedule 8 section of Form 8849 to indicate the relevant credit you are claiming.
- Step 4 - Below are the steps to fill Form 8849 Schedule 8. Enter your business name and EIN. These should match exactly with the details provided on Form 8849 to ensure consistency and avoid discrepancies.
- Step 5 - Provide the period of claim (from and to) and the total refund amount. Enter the claimant’s registration number. Carefully review the instructions page to accurately determine and input the correct refund amount.
- Step 6 - Enter the relevant category under a specific line item. Col a has the tax rate mentioned already
- Step 7 - Enter the quantity in gallons in col b. Multiply col a and col b value and enter in col c.
- Step 8 - Sign and date Form 8849 to validate the filing, confirming the accuracy of all information provided.
- Step 9 - Mail both completed forms (Form 8849 and Schedule 8) to the appropriate IRS mailing address, as specified in the Where To File Section of Form 8849 instructions , to finalize your submission.
Online filing steps for
Form 8849 Schedule 8
Form 8849 Schedule 8
- Step 1 - If you are a new user, create a free account on Simple720. If you already have an account, simply log in using your credentials.
- Step 2 - Enter your business details or select the stored information from the drop-down menu. Choose "Form 8849 (Claim for Refund of Excise Taxes)" from the form type drop-down list.
- Step 3 - Select the appropriate schedule type from the dropdown. Choose "Form 8849 Schedule 8 -Registered Credit Card Issuers" then enter the year and month that your income tax year ends.
- Step 4 - Provide Period of claim (From date and To date). Enter the UV registration number. Select the respective category for your claim. Enter the quantity in gallons.
- Step 5 - After entering the above details, your claim amount will be automatically calculated and displayed on the dashboard. Once confirmed, submit your claim, and it will be successfully processed.
Benefits of Filing Form 8849 Schedule 8 Online
Environment Saving
Filing Form 8849 Schedule 8 online reduces paper usage by eliminating physical forms and mail submissions. This eco-friendly approach supports sustainable filing while keeping your records digital.
Instant Acknowledgement
Online filing provides immediate confirmation once your Schedule 8 claim is submitted. This instant acknowledgement assures you that your filing has been successfully received.
Faster Refunds
Submitting Schedule 8 online speeds up processing through automated validations and accurate data checks, helping your refund claim move through the IRS system more quickly.
What Our Customers Say About Filing Schedule 8 with Simple720
Christopher Wilson, Finance Manager, Aviation Services Company
We had paid excise tax on aviation fuel that later qualified for a refund, but Schedule 8 requirements were not straightforward. Simple720 helped us identify the right filing approach and submit the claim with proper details. It removed confusion around eligibility and helped us file without delays.
Linda Wilson, Accounting Lead, Charter Aircraft Operator
Our challenge was understanding whether our aviation fuel use actually qualified under Schedule 8. Simple720 clarified the requirements and guided us through the filing steps. The process helped us submit an accurate claim and maintain proper records for future reference.
Thomas Anderson, Operations Director, Aircraft Maintenance Firm
We were unsure how to handle an aviation fuel tax refund without risking errors. Filing manually felt risky. Using Simple720 gave us a structured way to file Schedule 8 correctly and reduced the back-and-forth we usually face with complex excise filings.
Frequently Asked Questions
Schedule 8 applies to taxable aviation fuels where federal excise tax was paid and the fuel later qualifies for a refund based on eligible aviation use under IRS rules. Eligibility depends on the fuel type and how it was used, not simply on purchase.
Only the party legally entitled to the refund can file Schedule 8. This is usually the taxpayer who paid the excise tax and can substantiate qualifying aviation use. Filing by an ineligible party can result in claim rejection.
Claimants must retain records showing the aviation fuel type, gallons involved, excise tax paid, and the qualifying use that makes the fuel eligible for a refund. Incomplete or unclear documentation is a common reason for IRS delays.