Publication 378
Fuel Tax Credits and Refunds
(Revised: 12/2002)

Important Reminder

Photographs of missing children.   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.


This publication covers federal fuel tax credits you may be able to claim on your income tax return. It also covers fuel tax refunds you may be able to claim during the year.

This publication discusses the following subjects.

  • The kinds of fuels that qualify for a credit or refund.
  • The uses of fuels that qualify for a credit or refund.
  • How to claim a credit or refund for fuel taxes.
  • The alcohol fuel credit.

It also contains an example with filled-in forms at the end of chapter 3.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Useful Items

You may want to see:


  • 510   Excise Taxes for 2003

Form (and Instructions)

  • 720   Quarterly Federal Excise Tax Return
  • 4136   Credit for Federal Tax Paid on Fuels
  • 8849   Claim for Refund of Excise Taxes
  • 6478   Credit for Alcohol Used as Fuel

See chapter 5 for information about getting publications and forms.

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