Who is eligible to claim the Alternative Fuel Credit?

You are eligible to claim the Alternative Fuel Credit if you as the claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that it:

• Produced the alternative fuel, or
• Has in its possession the name, address, and EIN of the person(s) that sold the alternative fuel to the claimant; the date of purchase; and an invoice or other documentation identifying the amount of the alternative fuel.

The claimant also certifies that it made no other claim for the amount of the alternative fuel, or has repaid the amount to the government. The alternative fuel was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.