You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel and undyed kerosene used for home use. This applies to fuel you purchased and used in your home for heating, lighting, and cooking. Home use is considered a use other than as a fuel in a propulsion engine. It is not considered an off-highway business use (discussed earlier).

If undyed diesel fuel or undyed kerosene is used on a farm for farming purposes (discussed earlier), the fuel is not considered used for household use. Farmers cannot claim a credit or refund for the tax on diesel fuel or kerosene used on a farm for farming purposes. See How To Buy Diesel Fuel and Kerosene Tax Free, earlier.

Farmers also cannot claim a credit or refund for the tax on undyed kerosene used for household use if the kerosene was sold from a blocked pump or for blending with diesel fuel in an area described in an IRS declaration of extreme cold if the blended fuel is used for heating purposes. Only the registered ultimate vendor that sold the kerosene can claim the credit or refund under these circumstances. For more information, see Publication 378.

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