Fuel tax credit eligibility tool

Fuel Tax Credits. Application detail: Registrations to claim fuel tax credits may be made at any time. What do you get? Credit for fuel tax. Businesses who use fuel in their operations. Overview Fuel tax credits provides a credit for the fuel tax such as excise or customs duty that is included in the price of fuel.

This includes fuel used in business activities such as: machinery plant equipment heavy vehicles light vehicles travelling off public roads or on private roads. Tax credits are available based on: the fuel tax credit rate when you bought the fuel the business activities you are using the fuel for. What are the eligibility criteria? The credit begins to phase out for vehicles at the beginning of the second calendar quarter after the manufacturer has sold , eligible plug-in electric vehicles i.

For vehicles acquired for personal use, report the credit from Form on the appropriate line of your Form , U. Individual Income Tax Return. For vehicles purchased in or later, this credit can be used toward the alternative minimum tax AMT. If the qualifying vehicle is purchased for business use, the credit for the business use of an electric vehicle is reported on Form , General Business Credit.

The information on this page should not be viewed as an official or legally binding document. Other requirements or exceptions may apply. Department of Energy and the U. Environmental Protection Agency. DOE and the U. Toggle navigation.

Estimate your tax refund and where you stand Get started. Easily calculate your tax rate to make smart financial decisions Get started. Know how much to withhold from your paycheck to get a bigger refund Get started.

Estimate your self-employment tax and eliminate any surprises Get started. Know which dependents credits and deductions you can claim Get started. Know what tax documents you'll need upfront Get started. See which education credits and deductions you qualify for Get started. See how much your charitable donations are worth Get started. The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice.

Skip To Main Content. Untaxed uses of fuels Not all fuels are taxed. There are a variety of circumstances where the government may not tax or implement reduced taxes, including the following: Business use of gasoline in a vehicle that is not registered for highway use Exported gasoline Gasoline and kerosene used in commercial aviation Undyed diesel fuel used in farming or for some bus transportation Undyed diesel is taxed; Diesel that has been dyed red is untaxed.