IRS Issues Guidance on Claiming Reinstated Alternative Fuel Tax Credits

The IRS has issued guidance to taxpayers regarding claiming the alternative fuel tax credits for the first three quarters of 2022.

IRS Notice 2022-39 provides as follows:

Alternative Fuel Credit. A one-time claim must be made on IRS Form 8849, Schedule 3. Taxpayers must file this claim between October 13, 2022, and April 11, 2023. Claims received prior to October 13, 2022 will be treated as received on October 13, 2022. Claims can be filed electronically or via mail. Claims will be paid within 60 days.

Alternative Fuel Mixture Credit. Claims for the first two quarters of 2022 must be filed via an amended Quarterly Federal Excise Tax Return, Form 720X. Claims must be filed within three years of the date the return was filed or two years from the date the tax was paid, whichever is later. Claims for the third quarter 2022 should be claimed on Form 720 for the third quarter.

Taxpayers must be registered by the IRS to claim the one time credit.

Claims for the reinstated Second Generation Biofuel Producer Credit should be claimed by attaching Form 6478 to the taxpayer's income tax return.

For assistance with this guidance, contact us. We are here to help.


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Leanne Sobel

Leanne Sobel

Director, Motor Fuels and Excise Tax Services


Leanne Sobel, J.D., has over 15 years of experience in legal tax matters. Her career focus includes federal and state tax and…

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