Topics Fuels used in farming How to buy diesel fuel and kerosene tax free Fuels used in off-highway business use Fuels used for household use How to claim a credit or refund Including the credit or refund in income Useful Items Publication 378  Fuel Tax Credits and Refunds 510  Excise Taxes for 2001 Form (and Instructions) 4136  Credit for Federal Tax Paid on Fuels 8849  Claim for Refund of Excise Taxes