Federal fuel Tax credit or refund for nonhighway and Transit users
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Federal fuel Tax credit or refund for nonhighway and Transit users

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Published by Treasury Dept., Internal Revenue Service : for sale by the Supt. of Docs., U.S. Govt. Print. Off. in Washington .
Written in English


  • Gasoline -- Taxation -- United States.,
  • Tax credits -- United States.,
  • Tax refunds -- United States.,
  • Motor fuels -- Taxation -- United States.

Book details:

Edition Notes

StatementDepartment of the Treasury, Internal Revenue Service.
SeriesPublication - Internal Revenue Service -- 378., Publication (United States. Internal Revenue Service) -- 378.
The Physical Object
Pagination8 p. ;
ID Numbers
Open LibraryOL17648793M

Download Federal fuel Tax credit or refund for nonhighway and Transit users


The federal government imposes taxes on a variety of fuels. The one most familiar to taxpayers is probably the federal gas tax— cents/gallon as of —which pays for road projects across the country. Certain uses of fuels are untaxed, however, and fuel users can get a credit for the taxes they’ve paid by filing Form A table of these nontaxable uses and their corresponding codes can be found in Internal Revenue Service (IRS) Publication , Fuel Tax Credits and Refunds, and in the instructions for Form , Credit for Federal Tax Paid on Fuels, and Form , Claim for Refund of Excise Taxes. Refunds are allowed for certain non-highway uses of fuel and use by certain non-profit agencies. IRS publication , which describes the taxation of motor fuels on the Federal level, also includes complete instructions on how to apply for a refund of qualifying taxes paid on the purchase of motor fuels. The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D, D, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.

The required payments are treated as a tax, and must be reported by the transit operator on its Exempt Bus Operator Use Fuel Tax Return. What is a flat rate fuel tax decal? As an alternative to paying use fuel tax to vendors, an operator of a vehicle powered by LPG, LNG, or CNG may pay an annual flat rate fuel tax. To claim a credit for the federal tax, taxpayers file with their tax return Form , Credit for Federal Tax Paid on Fuels. If the expense for purchasing the fuel (including the tax) is deducted as a business expense, the credit or refund must be included in gross income by the taxpayer. Transit companies that pay the regular tax rate can request a partial refund for motor fuel used in qualified vehicles. The refund for gasoline is one cent per gallon and one-half cent per gallon for diesel fuel. Taxpayers paying excise taxes on fuels used for nontaxable purposes may claim credits or refunds for any excise taxes paid. The following uses of fuels are considered nontaxable for excise tax purposes (see Table of Publication , Excise Taxes (Including Fuel Tax Credits and Refunds).

Motor Fuel Tax Refund Forms File electronically using the Motor Fuel Tax Refund system: ePass MFTR Sign-up Where’s my fuel tax refund – Call Those motor carriers are responsible for a 21 cents per gallon Motor Carrier Fuel Tax. Credit is allowed for 9 cents paid at the pump and 6 cents for sales paid on MI purchases. Diesel fuel, when used in transit vehicles with a capacity of ten or morepersons, is allowed a full refund. Fuel Tax Refund for Persons with Disabilities When you purchase fuel in B.C., you pay fuel tax. If you have a qualifying disability, the fuel tax refund program allows you to request a refund of the provincial motor fuel tax you paid in B.C. on fuel you used in a vehicle you own or lease. Feb 20,  · To qualify for a refund, you must meet the exceptions of use as outlined by IRS publication As a rule of thumb, companies can apply for Fuel Tax Recovery if the amount refunded is $ or more per quarter. For those amounts less than $, a tax credit is applicable to Federal Income Tax that is filed.