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IRS.gov Website
Publication 225
taxmap/pubs/p225-065.htm#en_us_publink1000218864

Fuels Used in
Off-Highway
Business Use(p83)

rule
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_publink1000218865

Off-highway business use.(p83)

rule
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 recreational motorboat.
taxmap/pubs/p225-065.htm#en_us_publink1000218866

Examples.(p83)

rule
Off-highway business use includes the use of fuels in a trade or business in any of the following ways.
Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. For more information, see Publication 510.