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January 24, 2020


In late December 2019, Congress reinstated the Alternative Fuel Excise Tax Credit retroactive to the beginning of 2018. This credit, which many knew as the “Propane Credit”, allows taxpayers to claim a credit on their tax return for excise tax paid on alternative fuels used in the course of their business. It originally expired as of December 31, 2017.

With this credit being retroactively reinstated, a process has been put in place that allows taxpayers to still claim a credit for excise taxes paid on alternative fuels during 2018. Taxpayers may even make this retroactive claim for refund without having to incur the additional cost and headache of preparing an amended 2018 tax return.

Under this process, there is a form that the taxpayer must submit on which they claim the credit for both 2018 and 2019. There is a 180-day claim period, beginning February 14, 2020 and ending on August 11, 2020, during which Form 8849 must be filed with the IRS. This form does not need to be submitted at the same time as the taxpayer’s 2019 tax return.

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