Farmer's Tax Guide›2025 Returns›14. Fuel Excise Tax Credits and Refunds
! on gasoline and aviation gasoline used
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION on a farm for farming purposes. You
must claim a credit on your income tax return for the tax.
How to file a quarterly claim. File the claim for refund by completing Schedule 1 (Form 8849) and attaching it to Form 8849. Send it to the address shown in the instructions. If you file Form 720, you can use its Schedule C for your refund claims. See the Instructions for Form 720.
When to file a quarterly claim. You must file a quarterly claim by the last day of the first quar
ter following the last quarter included in the claim. If you don’t file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier.
In most situations, the amount claimed
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