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IRS.gov Website
Publication 510
taxmap/pubs/p510-025.htm#en_us_201207_publink1000117063

Alternative Fuel Credit and Alternative Fuel Mixture Credit (Liquefied Hydrogen Only)(p20)

rule
EIC
Credits for alternative fuels and alternative fuel mixtures, except liquefied hydrogen, expired on December 31, 2011.
taxmap/pubs/p510-025.htm#en_us_201307_publink1000274190

Alternative fuel credit (liquefied hydrogen only).(p20)

rule
The registered alternative fueler (unmixed liquefied hydrogen only) is the person eligible to make the claim. An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation.
taxmap/pubs/p510-025.htm#en_us_201307_publink1000274231

Alternative fuel mixture credit (liquefied hydrogen only).(p20)

rule
If you used an alternative fuel (liquefied hydrogen only) to produce an alternative fuel mixture for sale or use in your trade or business, you may be eligible for a credit or refund. An alternative fuel mixture is a mixture of alternative fuel (liquefied hydrogen only) and taxable fuel (gasoline, diesel fuel, or kerosene). You must sell the mixture to any person for use as a fuel or use the mixture as a fuel.
taxmap/pubs/p510-025.htm#en_us_201307_publink1000274279

Registration.(p20)

rule
You must be registered by the IRS in order to take the alternative fuel credit or alternative fuel mixture credit. See Registration Requirements in chapter 1.
taxmap/pubs/p510-025.htm#en_us_201307_publink1000274280

Credits for fuel provide incentive for United States production(p20)

rule
The alternative fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. The United States includes any possession of the United States.
taxmap/pubs/p510-025.htm#en_us_201307_publink1000274282

Credit for fuels derived from paper or pulp production.(p20)

rule
Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009.
taxmap/pubs/p510-025.htm#en_us_201307_publink1000274284

How to claim the credit.(p20)

rule
Any alternative fuel credit must first be taken on Schedule C to reduce your taxable fuel liability for alternative fuel and CNG reported on Form 720. Any alternative fuel mixture credit must first be taken on Schedule C to reduce your taxable fuel liability for gasoline, diesel fuel, and kerosene reported on Form 720. Any excess alternative fuel credit and alternative fuel mixture credit can be claimed on Schedule C (Form 720) or Form 4136.