Notice 2015-3 issued on January 16, 2015 provides taxpayers the process to make a one time claim for alternative fuels sold or used in the 2014 calendar year. Claims may be filed as early as January 16, 2015 but the official start date is February 9, 2015 and need to be completed by August 8, 2015. The Notice provides detailed information on how the 2014 claims are required to be filed. Claims will require using Schedule 3 of Form 8849, Claim for Refund of Excise Taxes. The taxpayer must claim the full amount using one single claim.
First time claimants who are not registered must file Form 637, Application for Registration, prior to making claims for credits. Persons intending to file the claim should seek advice from tax counsel or an accountant.