Section 4. HOW TO MAKE A ONE-

TIME CLAIM FOR CREDITS AND PAYMENTS ALLOWABLE UNDER §§ 6426(c), 6426(d), AND 6427(e)

Claimants must follow the procedures listed below to make a one-time claim under this notice for payment of credits and payments allowable under §§ 6426(c), 6426(d), and 6427(e) relating to 2015 biodiesel and alternative fuel incentives.

• Claimants must submit claims for 2015 biodiesel and alternative fuel incentives on Form 8849, Claim for Re- fund of Excise Taxes .

• Claimants must include Schedule 3 (Form 8849), Certain Fuel Mixtures and the Alternative Fuel Credit, with their submission and enter amounts for 2015 biodiesel and alternative fuel incentives on Line 2 and Line 3 of Schedule 3, as appropriate.

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

February 8, 2016 302 Bulletin No. 2016–6

• Each claimant must claim all 2015 biodiesel and alternative fuel incentives for which the claimant is eligible on a single Form 8849.

• Each claimant must mail its submission 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.

• Claimants are reminded that they must be registered by the IRS in order to make alternative fuel claims under §§ 6426(d) and 6427(e) and to make alternative fuel mixture claims under § 6426(e) (described in Section 6 of this notice). Claimants that are not already registered by the IRS may apply to the IRS for registration by filing Form 637, Application for Registra- tion (For Certain Excise Tax Activi- ties), in accordance with the instructions to Form 637.

• Claimants may not combine 2015 and 2016 claims for biodiesel and alternative fuel incentives. Claims for 2015 biodiesel and alternative fuel incentives must be made in accordance with the rules for one-time claims prescribed in this notice. Claims for 2016 biodiesel and alternative fuel incentives must be made in accordance with the normal rules for filing such claims.