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Fuel and Road Use Tax - Agriculture Tax Tips

You may be eligible to claim a credit or refund of excise taxes on fuel used on a farm for farming purposes. This applies if you are the owner, tenant, or operator of a farm. You can claim only a credit for the tax on gasoline used on a farm for farming purposes. You can claim either a credit or refund for the tax on aviation fuel used on a farm for farming purposes.

What Cannot be Claimed as a Credit or Refund

You cannot claim a credit or refund for the tax for the use of dyed diesel fuel or dyed kerosene used on a farm for farming purposes.

You may claim a credit or refund for the tax on undyed diesel fuel or undyed kerosene used on a farm for farming purposes as of 10/01/2005.

Note: Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes.

How To Buy Diesel Fuel and Kerosene Tax Free

You buy dyed diesel fuel and dyed kerosene excise tax free. You must use them only for a nontaxable use, including use on a farm for farming purposes. If you use the dyed fuel for a taxable use, you could be subject to the excise tax and a penalty. For example, if a truck used on a farm for farming purposes is also used on the highways (even though in connection with operating the farm), tax applies to the diesel fuel used (or sold for use) in operating the truck on the highways. The fuel was used off the farm for a taxable use.

Form 2290

If you use certain vehicles on public highways, such as a truck or truck tractor, registered or required to be registered in your name, file Form 2290, Heavy Highway Vehicle Use Tax Return (PDF), for the following purposes:

  • To figure and pay the tax due on heavy highway vehicles (taxable gross weight 55,000 pounds or more) used during the period from July 1 to June 30
  • To claim an exemption from the tax when the vehicle is expected to be used 5,000 miles or less (7,500 for agricultural vehicles) during the period.

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