Introduction

This publication covers federal fuel tax credits you may be able to claim on your income tax return. It also covers fuel tax refunds you may be able to claim during the year.

This publication discusses the following subjects.

• The kinds of fuels that qualify for a credit or refund.
• The uses of fuels that qualify for a credit or refund.
• How to claim a credit or refund for fuel taxes.
• The alcohol fuel credit.

It also contains an example with filled-in forms at the end of chapter 3.

Federal, state, and local government agencies and tax-exempt organizations that are not required to file an income tax return should see Form 8849 and its instructions for information on filing an annual claim.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

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