skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 225 - Farmer's Tax Guide - Dyed Diesel Fuel and Dyed Kerosene
next page Next Page: Publication 225 - Farmer's Tax Guide - Fuels Used for Household Use or Other Than as a Fuel
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p225-065.htm#en_us_publink100073209

Fuels Used in 
Off-Highway 
Business Use(p83)


rule
spacer

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.
taxmap/pubs/p225-065.htm#en_us_publink100073210

Off-highway business use.(p83)


rule
spacer

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 business use generally does not include any use in a motorboat.
taxmap/pubs/p225-065.htm#en_us_publink100073211

Examples.(p83)


rule
spacer

Off-highway business use includes the use of fuels in any of the following ways.
Generally, it does not include nonbusiness, off-highway use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. For more information, see Publication 510.
previous pagePrevious Page: Publication 225 - Farmer's Tax Guide - Dyed Diesel Fuel and Dyed Kerosene
next pageNext Page: Publication 225 - Farmer's Tax Guide - Fuels Used for Household Use or Other Than as a Fuel
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication