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 2002 Form (and Instructions) 4136   Credit for Federal Tax Paid on Fuels 8849   Claim for Refund of Excise Taxes