Tax Help Archives  
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.

  • The kinds of fuels that qualify for a credit or refund.

  • The uses of fuels that qualify for a credit or refund.

  • Who may claim 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.

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.

Useful Items - You may want to see:

Publication

  • 510 Excise Taxes for 2004

Form (and Instructions)

  • 720
    Quarterly Federal Excise Tax Return

  • 720X
    Amended Quarterly Federal Excise Tax Return

  • 4136
    Credit for Federal Tax Paid on Fuels

  • 8849
    Claim for Refund of Excise Taxes

  • 6478
    Credit for Alcohol Used as Fuel

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