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Excise Taxes›(Including Fuel Tax Credits and Refunds)›Contents

Future Developments

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

For the latest information about developments related to Pub. 510, such as legislation enacted after it was published, go to IRS.gov/Pub510 .

Pub. 510 updates. Pub. 510 isn’t updated annually; instead it’s only updated when there are major changes in the tax law. If you need further assistance see the Instructions for Forms 720, 8864, 4136, 6478, or Schedule 3 (Form 8849) for the most recent updates.

Don’t claim the credits or payments for fuel sold or used after the year the credits expire unless they’re extended again. Only one credit may be taken for each amount of any fuel type.

Note: “IRS Nos.” refers to pre-printed numbers on Form 720.

Caution: The credits for the section 40A, biodiesel credit, biodiesel mixture credit, renewable diesel mixture credit, agri-biodiesel mixture credit, alternative fuels credit, and alternative fuel mixtures credit, and the section 40B, sustainable aviation fuels (SAF) credit, expired for fuels sold or used after December 31, 2024. Congress may take additional legislative action that impacts these credits. Don't claim the credits for fuels sold or used after 2024, unless the credits are extended. For information on these credits, see the March 2023 revision of Pub. 510.

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

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