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Dyed Fuel Claims (Section 70525 / IRC Section 6435)
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. Claimants must use Form 8849 and Schedule 5.
Program details
- Type
- other
- Eligibility
- The claimant must be the taxpayer that paid the prior fuel excise tax on the fuel. Eligible fuel must have been previously taxed (not credited or refunded), indelibly dyed by mechanical injection, and removed from an approved terminal for a nontaxable use on or after December 31, 2025.
- Status
- open
- Administrator
- IRS
Source: Illinois — state program. Confirm current terms with the administering agency before applying.