Table of Contents
Aviation gasoline.
After December 31, 2009, the credit rates for nontaxable use of aviation gasoline change because the tax rate changes
to $.044 per gallon.
Kerosene for use in aviation.
After December 31, 2009, kerosene for use in noncommercial aviation (taxed at $.219) is taxed at $.044 per gallon.
Therefore, the credit rates shown on lines 5b, 5d, 8a, 8c, 8e, and 13c change after December 31, 2009.
Renewable Diesel.
The definition and requirements of renewable diesel are modified. For more Information, see Line 10. Biodiesel or Renewable Diesel Mixture Credit.
Alternative Fuel Credit and Alternative Fuel Mixture Credit.
After December 31, 2009, these credits will expire, except for liquefied hydrogen.
Alternative fuel used in aviation.
You can claim the alternative fuel credit for alternative fuel sold for use as a fuel in aviation.
Compressed gas and liquefied gas.
You may be eligible to claim the alternative fuel credit and the alternative fuel mixture credit for compressed gas
derived from biomass and liquefied gas derived from biomass. For more information, see Line 12. Alternative Fuel Credit and Alternative Fuel Mixture Credit.
Aviation fuel used outside the propulsion system of an aircraft.
Use line 2b to make a claim for aviation gasoline used outside the propulsion system of an aircraft. Depending on
the tax rate of the kerosene, use line 4a, 4e, or 4f to make a claim for kerosene used outside the propulsion system of an
aircraft. For more information, see Line 2. Nontaxable Use of Aviation Gasoline and Line 4. Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation).
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