The Fuel Tax Credit is available only for off-highway business and farming use and not for most taxpayers. However, the IRS continues to see instances where unscrupulous promoters mislead taxpayers about fuel use and create fictitious receipts for fuel. By claiming the Fuel Tax Credit on Form 4136, Credit for Federal Tax Paid on Fuels, these promoters are looking out for their own financial interests by charging taxpayers inflated fees. The IRS has heightened scrutiny on this scam, and people improperly claiming the credit risk future compliance action. Indeed, falsely claiming the Fuel Tax Credit is a fraudulent practice with severe consequences, including civil and criminal penalties. Contact us with questions. © 2024