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Excise Taxes

2. Fuel Tax Credits and Refunds

Publication 510 — Excise Taxes · 2026-10-03 edition · updated 2026-10-04 · United States

Federal excise taxes are imposed on certain fuels as discussed in chapter 1. This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. Information on the refund of the second tax is included.

Information on how to make a claim for credit or refund is included in this chapter and in the instructions for:

  • Form 720,

  • Form 4136,

  • Form 8849, and

  • Form 8864.

Exported taxable fuel. The claim rates for exported taxable fuel are listed on Form 720, Schedule C; Schedule 1 (Form 8849); and Form 4136. Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Proof of exportation includes:

  • A copy of the export bill of lading issued by the delivering carrier,

  • A certificate by the agent or representative of the export carrier showing actual exportation of the fuel,

  • A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or

  • A statement of the foreign consignee showing receipt of the fuel.

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▸Contents — Publication 510 — Excise Taxes
Publication 510 — Excise Taxes

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