Recordkeeping: clean heating fuel credit

When claiming this credit, you must keep the following required documentation for your records:

• copies of all bills from the suppliers
• copies of all invoices from the suppliers
• Invoices must include:
• date of purchase
• number of gallons of bioheating fuel purchased
• percentage of biodiesel included in the bioheating fuel
• organizational chart that includes entity names, identification numbers, and percentage of ownership

Note: We may require additional information based on the specific facts of your credit claim. 

To claim the credit, you’ll need to file either:

• Form CT-241, Claim for Clean Heating Fuel Credit, if you’re a corporation; or
• Form IT-241, Claim for Clean Heating Fuel Credit, if you’re not a corporation.

See Clean heating fuel credit for detailed information about the credit and to access the credit forms.