Section 4. HOW TO MAKE A CLAIM

FOR PAYMENT OF CREDITS AND PAYMENTS ALLOWABLE UNDER §§ 6426 AND 6427

Claimants must follow the procedures listed below to make a claim under this notice for payment of credits and payments allowable under §§ 6426 and 6427.

biodiesel and alternative fuel incentives on Form 8849, Claim for Refund of Excise Taxes .

(Form 8849), Certain Fuel Mixtures and the Alternative Fuel Credit, with their submission and enter amounts for 2010 biodiesel and alternative fuel incentives on Line 2 and Line 3 of Schedule 3, as appropriate.

to Form 8849 and Schedule 3 when preparing their submission to the extent that those instructions do not conflict with this notice.

biodiesel and alternative fuel incentives on a single Form 8849; the IRS will not process multiple submissions from a single claimant. Therefore, a claimant’s single submission should

encompass all 2010 biodiesel and alternative fuel incentives for which the claimant is eligible.

sion to the address listed for Schedule 3 in the instructions to Form 8849 under Where To File . Alternatively, claimants may electronically file Form 8849 and Schedule 3 through any electronic return originator, transmitter, or intermediate service provider participating in the IRS e-file program for excise taxes.

be registered by the IRS in order to make alternative fuel and alternative fuel mixture claims under §§ 6426(d), 6426(e), and 6427(e). Claimants that are not already registered by the IRS may apply to the IRS for registration by filing Form 637, Application for Registration (For Certain Excise Tax Activities), in accordance with the instructions to Form 637.