The Internal Revenue Service (IRS) has updated several tax forms used to claim the Alternative Fuel Excise Tax Credit. As a result of these updates, taxpayers claiming a rebate or payment for the $0.50 per gallon credit mustfile Form 8849, Schedule 3 (PDF 189 KB). Additionally, corporations and businesses may use Form 8849, Schedule 3 to claim a quarterly credit instead of using Form 4136 (PDF 263 KB) to claim an annual credit. According to the IRS, claimants that intend to file Form 8849, Schedule 3 must file no later than the end of the quarter following the quarter in which the fuel was used or sold.