Skip Navigation to main content U.S. Department of Energy U.S. Department of Energy Energy Efficiency and Renewable Energy
Bringing you a prosperous future where energy is clean, abundant, reliable, and affordableEERE HomeEERE Home
Alternative Fuels and Advanced Vehicles Data Center
About the AFDCFuelsVehiclesFleetsIncentives and LawsData, Analysis and TrendsInformation ResourcesHome
E85 Fleet Toolkit

Documents

See these select ethanol publications or use the AFDC Document Search below to search for E85 documents. You can use specific words in the "keyword" box to request E85 infrastructure documents.

Some of the following documents are available as Adobe PDFs. Download Adobe Reader.

Select Ethanol Publications

  • Handbook for Handling, Storing, and Dispensing E85 (PDF 5.4 MB)

Taxation Documents

The following documents are required for those fuel suppliers planning to "blend" their own fuel. The documents pertain to blenders of ethanol- and biodiesel-blended fuels.

  • Form 637 (PDF 106 KB) must be filled out by all companies that intend to be an ethanol and gasoline blender of record. It registers owners and corporate officers as Federal Motor Fuel Excise tax collectors and states their responsibility to remit the taxes to the Federal Government.

  • Form 720 (PDF 219 KB) is used to list all gallons of motor fuel sold and the Federal Motor Fuel Excise Tax due for each taxing period. This is also the form where credits including the Volumetric Ethanol Excise Tax Credit are shown and deducted from the total Federal Motor Fuel Excise Tax due.

  • Form 8849 (PDF 67 KB) is the form for rebates of over payments of Federal Motor Fuel Excise Tax to the Federal Government and is used to claim a tax refund if the Volumetric Ethanol Excise Tax Credit on form 720 exceeds the amount of Federal Motor Fuel Excise Tax due.

  • Form 8911 (PDF 63 KB) is the Alternative Fuel Refueling Property Credit. All service station operators, fleet fueling site operators and equipment installation companies should investigate their eligibility for and the value of federal income tax credits available for E85-related fueling equipment installation and conversion projects.

    Important provisions of the incentive as we understand them:

    • As of January 1, 2006, new fueling site operators may be eligible for tax credit of 30% of total costs up to a maximum credit of $30,000.
    • If a tax exempt organization is the site operator, the next tax-paying entity in the project chain (e.g. installation company) may be eligible for the credit.
    • The IRS is handling these projects on a case-by-case basis at this time.
    • Please consult your tax preparer before making any business decision or investment.

    We strongly encourage all retail station and fleet fuel site operators to speak to their tax preparer about the Form 8911 income tax credit and to request that their installation company and equipment vendors do the same. It is an important item to include in any E85 fuel site bid/contracting process.

Search the AFDC Document Database

To view all ethanol-related publications, select the Ethanol category in the Fuels list.