| Pub. 378, Fuel Tax Credits and Refunds |
2004 Tax Year |
Introductory Material
This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
What's New
Pending legislation. At the time this publication went to print, Congress was considering legislation that would change fuel tax credits and refunds.
We will provide
written guidance on the IRS website at
www.irs.gov if any of the legislation becomes law.
One claim rule. You may be able to amend a previously filed income tax return to make a claim on Form 4136, Credit for Federal Tax Paid on Fuels. See
Claiming a Credit later.
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.
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The kinds of fuels that qualify for a credit or refund.
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The uses of fuels that qualify for a credit or refund.
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Who may claim a credit or refund.
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How to claim a credit or refund for fuel taxes.
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The alcohol fuel credit.
It also contains an example with filled-in forms at the end of chapter 3.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can email us at *[email protected]. Please put “ Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
TE/GE and Specialty Forms and Publications Branch
SE:W:CAR:MP:T:T
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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