염색연료에 대해 납부된 세금의 §6435 청구
Announcement 2026-1

본 공지는 미국 국세법(Internal Revenue Code, 이하 “법”) §6435에 따른 염색연료(dyed fuel)에 대해 이미 납부된 세금의 환급(지급) 청구와 관련하여, 이해관계가 있는 납세자 및 잠재적 청구인에게 중요한 정보를 제공합니다.¹

아래 원문 참조

PART IV — Items of General Interest Claims under § 6435 for Tax Paid on Dyed Fuel Announcement 2026-1 This announcement provides important information for interested taxpayers and potential claimants regarding claims under § 6435 of the Internal Revenue Code (Code) for tax paid on dyed fuel.1 SECTION 1. BACKGROUND Section 70525 of Public Law 119-21, 139 Stat. 282 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), added § 6435 to the Code to allow recovery of the amount of § 4081 tax previously paid on diesel fuel and kerosene that later qualifies as eligible indelibly dyed diesel fuel or kerosene (dyed fuel) exempt from § 4081 tax under § 4082(a). More specifically, § 6435 allows a person to claim a payment (without interest) equal to the amount of § 4081 tax paid with respect to dyed fuel if the person establishes to the satisfaction of the Secretary of the Treasury or the Secretary’s delegate that: (i) the person removed the dyed fuel from a terminal; (ii) tax was previously paid under § 4081 (and not credited or refunded) with respect to the dyed fuel; and (iii) the dyed fuel is exempt from § 4081 tax under § 4082(a). Section 6435 is effective for dyed fuel removed on or after December 31, 2025. Although § 6435 is functionally similar to other rules providing for excise tax payments (see for example, §§ 6420, 6421, and 6427(l)), § 6435 differs from those provisions in that it lacks a directive to treat the payments as if they constitute refunds of overpayments of the underlying tax (cf. §§ 6420(e)(1), 6421(g)(1), and 6427(j)(1)). Further, the OBBBA does not provide a specific appropriation for § 6435 payments. The only existing appropriation for paying § 6435 claims is the general refund appropriation, 1 Unless otherwise specified, all “section” or “§” references are to sections of the Code. which is available only to the extent the claimant is the same person that paid the § 4081 tax to which the claim relates. See § 6402; 31 U.S.C. § 1324(b)(1). Thus, absent a statutory change, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) lack the authority to pay § 6435 claims to anyone other than the person that paid § 4081 tax on the dyed fuel to which the claim relates. SECTION 2. IMPLEMENTATION OF § 6435 The Treasury Department and the IRS intend to issue guidance related to § 6435. The forthcoming guidance will inform taxpayers that paid § 4081 tax on diesel fuel or kerosene and later removed such fuel as dyed fuel of the process for requesting a refund of such tax. The Treasury Department and the IRS anticipate issuing this guidance in early 2026 and request that taxpayers hold any § 6435 claims until this guidance is issued. The IRS will not process any § 6435 claims until such guidance is issued. SECTION 3. DRAFTING INFORMATION The principal author of this announcement is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this announcement, call (202) 317-6855 (not a toll-free call).

한글번역/요약

PART IV — 일반적 관심 사항

염색연료에 대해 납부된 세금의 §6435 청구
Announcement 2026-1

본 공지는 미국 국세법(Internal Revenue Code, 이하 “법”) §6435에 따른 염색연료(dyed fuel)에 대해 이미 납부된 세금의 환급(지급) 청구와 관련하여, 이해관계가 있는 납세자 및 잠재적 청구인에게 중요한 정보를 제공합니다.¹

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SECTION 1. 배경

2025년 7월 4일 제정된 공법 119-21호(139 Stat. 282), 일반적으로 **One, Big, Beautiful Bill Act (OBBBA)**로 알려진 법률의 §70525는, 법에 §6435를 신설하여, 이후 **§4082(a)**에 따라 **§4081 소비세가 면제되는 염색 디젤연료 또는 등유(이하 “염색연료”)**로 적격이 된 연료에 대해 이전에 납부한 §4081 세액을 회수할 수 있도록 하였습니다.

구체적으로, §6435는 다음 요건을 재무장관 또는 그 위임자에게 만족스럽게 입증하는 경우, 염색연료와 관련하여 **이전에 납부된 §4081 세액과 동일한 금액(이자 없음)**의 지급을 청구할 수 있도록 허용합니다.
(i) 해당 연료를 **터미널에서 반출(removal)**한 자일 것
(ii) 해당 염색연료에 대해 §4081 세금이 이전에 납부되었고, 그 세금이 이미 공제(credit)되거나 환급(refund)되지 않았을 것
(iii) 해당 염색연료가 **§4082(a)**에 따라 §4081 세금이 면제될 것

§6435는 2025년 12월 31일 이후에 반출된 염색연료에 대해 적용됩니다.

§6435는 다른 소비세 환급 규정(예: §§6420, 6421, 6427(l))과 기능적으로 유사하지만, 기초 세금의 과납 환급으로 간주하라는 명시적 규정이 없다는 점에서 차이가 있습니다(비교: §§6420(e)(1), 6421(g)(1), 6427(j)(1)). 또한 OBBBA는 **§6435 지급을 위한 별도의 예산(appropriation)**을 제공하지 않았습니다.

현재 **§6435 청구를 지급할 수 있는 유일한 예산은 일반 환급 예산(general refund appropriation)**이며, 이는 청구인이 해당 §4081 세금을 실제로 납부한 동일한 자인 경우에만 사용 가능합니다(§6402; 31 U.S.C. §1324(b)(1) 참조). 따라서 법 개정이 없는 한, 재무부 및 IRS는 해당 염색연료에 대해 §4081 세금을 납부한 자 이외의 사람에게는 §6435 지급을 할 권한이 없습니다.

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SECTION 2. §6435의 시행

재무부와 IRS는 **§6435와 관련된 지침(guidance)**을 발행할 예정입니다. 향후 지침에서는 디젤연료 또는 등유에 대해 §4081 세금을 납부한 후, 이를 염색연료로 반출한 납세자가 해당 세금의 환급을 어떤 절차로 요청해야 하는지를 안내할 것입니다.

재무부와 IRS는 2026년 초에 이 지침을 발행할 예정이며, 지침이 발행될 때까지 §6435 청구 제출을 보류해 줄 것을 요청합니다. IRS는 해당 지침이 발행되기 전까지 §6435 청구를 처리하지 않습니다.

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SECTION 3. 작성 정보

본 공지의 주 작성자는 **국세청 법무국(에너지·크레딧·소비세 담당)**입니다. 다만 재무부 및 IRS의 다른 인원들도 작성에 참여했습니다. 추가 정보는 (202) 317-6855로 문의하십시오(수신자 부담 전화 아님).

실무 핵심 요약 (EA/세무 관점)

• 무엇을 허용?
  염색연료(dyed diesel/kerosene)로 나중에 면세 자격을 갖게 된 연료에 대해 이미 납부한 §4081 연방 소비세를 환급(지급).

• 누가 청구 가능? (아주 중요)
  👉 §4081 세금을 실제로 납부한 “동일한 사람”만 청구 가능.
  (공급망 중간/최종 사용자 등 세금을 납부하지 않은 자는 불가)

• 적용 시점
  **2025-12-31 이후 반출(removal)**된 염색연료부터 적용.

• 이자 없음
  지급은 무이자.

• 아직 청구하지 말 것
  2026년 초 예정 지침 발행 전까지 제출 보류.
  (지침 전 제출분은 처리 안 됨)

• 실무 준비 체크리스트(사전)

  
  

  • 터미널 반출 기록

  • §4081 세금 납부 증빙(이미 credit/refund 안 받았는지)

  • 염색연료 요건 충족 증빙

  • 세금 납부자와 청구자 동일성 입증

붙임문서 참조 : 원본

IRS Math and Taxpayer Help Act

Cross References
• Public Law No. 119-39
The IRS Math and Taxpayer Help Act was signed into law on November 25, 2025.
This law requires the Internal Revenue Service (IRS) to provide specific information on
a notice related to a math or clerical error, send a notice related to an abatement of tax-
es assessed due to a math or clerical error, provide procedures for requesting such an
abatement, and implement a pilot program for sending notices of a math or clerical error.
Under the law, a notice sent by the IRS regarding a math or clerical error must include:
• A clear description of the error, including the type of error and the specific federal tax
return line on which the error was made,
• An itemized computation of adjustments required to correct the error,
• The telephone number for the automated transcript service, and
• The deadline for requesting an abatement of any tax assessed due to the error.
Further, the law requires the IRS to send a notice related to an abatement of tax assessed
due to a math or clerical error that clearly describes the abatement and includes an item-
ized computation of adjustments to be made to the items described in the notice of the
error.
This law also requires the IRS to:
• Provide procedures for requesting in writing, electronically, by phone, or in person an
abatement of tax assessed due to a math or clerical error,
• Implement a pilot program to send notices of a math or clerical error by certified or
registered mail, and
• Report to Congress certain information about the pilot program.

TAX4GA

 

Release Date: 12/26/25

Cross References
• Notice 2026-3
The One Big Beautiful Bill Act (OBBBA) provides for a new election under IRC section 1062 that allows a taxpayer who has gain from the sale or exchange of qualified farmland property to a qualified farmer to elect to pay the applicable net tax liability in four equal installments. If the section 1062 election is made, the first installment must be paid by the due date of the return for the tax year in which the qualified sale or exchange occurs (without regard to any extensions). Each succeeding installment must be paid by the due date of the return for the tax year following the tax year with respect to which the preceding installment was made (without regard to any extensions).
Applicable net tax liability is the excess of: i) Such taxpayer’s net income tax for the tax year, over ii) Such taxpayer’s net income tax for the tax year determined without regard to any gain recognized from the qualified sale or exchange.
Qualified farmland property is real property located in the United States that: i) During substantially all of the 10-year period ending on the date of the qualified sale or exchange has been used by the taxpayer either as a farm for farming purposes or leased by the taxpayer to a qualified farmer for farming purposes, and ii) Is subject to a covenant or other legally enforceable restriction which prohibits the use of the property other than as a farm for farming purposes for 10 years after the date of the qualified sale or exchange.
Property that is used or leased by a partnership or S corporation is treated as used or leased by each person who holds a direct or indirect interest in such entity. A qualified farmer is any individual who is actively engaged in farming. The IRS is aware that taxpayers may be concerned that, in order to avoid the underpayment of estimated tax penalty, they may have to pay the full amount of applicable net tax liability, or a substantial portion of it, as estimated income tax for the tax year of the qualified sale or exchange. Doing so would be contrary to the purpose of the section 1062 election, which is to allow payment of the liability in installments over four years.
As a result, the IRS will waive a portion of the underpayment of estimated tax penalty that is attributable to the qualified sale or exchange for which the section 1062 election is made for taxpayers who both qualify to make a section 1062 election and properly make a section 1062 election. The limited waiver applies with respect to the applicable net tax liability the payment of which is deferred under IRC section 1062. Accordingly, a taxpay-
er may exclude 75% of the applicable net tax liability with respect to the qualified sale or exchange as to which the taxpayer has properly made the section 1062 election from the calculation of the required annual payment for purposes of determining estimated income tax installment amounts for the tax year.