Fuels Used in Off-Highway Business Use

You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use.

Off-highway business use. This is any use of fuel in a trade or business or in an income-producing activity. The use must not be in a highway vehicle registered or required to be registered for use on public highways. Off-highway

Table 14-2.

This table gives the basic rules nontaxable use.	s for claiming a credit or refund of ex	xcise taxes on fuels used for a
	Credit	Refund
Which form to use	Form 4136, Credit for Federal Tax Paid on Fuels	Form 8849, Claim for Refund of Excise Taxes; and Schedule 1 (Form 8849), Nontaxable Use of Fuels
Type of form	Annual	Quarterly
When to file	With your income tax return	By the last day of the quarter following the last quarter included in the claim
Amount of tax	Any amount	$750 or more1
1 You may carry over an amount less than $750 to the next quarter.

business use generally doesn’t include any use in a recreational motorboat.

Examples. Off-highway business use includes the use of fuels in a trade or business in any of the following ways.

In stationary machines such as generators, compressors, power saws, and similar equipment.
For cleaning.
In forklift trucks, bulldozers, and earthmovers.

Off-highway nonbusiness (taxable) use of fuel includes use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. For more information, see Pub. 510.