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Title 26 — Internal Revenue CodeRelease 119-73

§4104 Information Reporting for Persons Claiming Certain Tax Benefits

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 32— MANUFACTURERS EXCISE TAXES › Subchapter A— Automotive and Related Items › Part III— PETROLEUM PRODUCTS › Subpart B— Special Provisions Applicable to Fuels Tax › § 4104

Last updated Apr 6, 2026|Official source

Summary

Anyone claiming certain fuel-related tax benefits — like the alcohol and biodiesel fuel credits — must file a return when claiming them, and claims for certain other fuel credits and payments require a quarterly return. These returns must include whatever information the IRS needs to coordinate the benefits and make sure they are used properly, and registration-style rules apply to filers subject to registration.

Full Legal Text

Title 26, §4104

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary shall require any person claiming tax benefits—
(1)under the provisions of section 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2)under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
(b)Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
(c)With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2018—Subsec. (a)(1). Pub. L. 115–141 substituted “section 34” for “section 34”.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 108–357, title III, § 303(c), Oct. 22, 2004, 118 Stat. 1466, provided that: “The

Amendments

made by this section [enacting this section] shall take effect on January 1, 2005.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 4104

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73