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Dyed Fuel Claims — Refund of Federal Excise Tax (IRC Section 6435 / Section 70525)
Illinois — state programSee program
Creates a claim for payment (without interest) equal to the federal excise tax previously paid on clear diesel fuel or kerosene that is later indelibly dyed and removed at a terminal for a nontaxable use. Applies to eligible dyed diesel fuel and kerosene removed on or after December 31, 2025. Claims are filed using Form 8849 and Schedule 5.
Program details
- Type
- other
- Eligibility
- Taxpayers who paid federal excise tax on clear diesel fuel or kerosene that was subsequently indelibly dyed by mechanical injection and removed from an approved terminal for a nontaxable use on or after December 31, 2025. The claimant must be the taxpayer that paid the prior fuel excise tax.
- Status
- open
- Administrator
- IRS
Source: Illinois — state program. Confirm current terms with the administering agency before applying.