IRS 发布临时减免：染色柴油应税使用的申报与记录义务在宽免期内不罚
美国国税局（IRS）10 月 21 日发布 IR-2026-125 号公告，就《国内税收法》第 4041(a）条下染色柴油应税使用所涉的申报、报告与记录保存义务给予临时行政宽免。
公告称，对于 2026 年 10 月 1 日至 2027 年 1 月 1 日前发生的应税使用，IRS 不会仅以未满足相关申报、报告或记录义务为由提出异议或主张民事罚款，宽免范围包括仅为申报该项税负而提交 Form 720 的情形。IRS 表示，此举是为在财政部与 IRS 评估简化程序期间，减轻纳税人的临时合规负担。
此次宽免与特朗普总统 10 月 5 日签署的柴油燃料紧急税收减免行政令相关；IRS 已于 10 月 14 日先行发布处罚宽免公告。IRS 并表示，正考虑就宽免期后油箱中残留红色染料问题给予宽限期或其他缓和安排，后续指引将另行发布。
IRS Issues Temporary Reporting and Recordkeeping Relief for Certain Dyed Diesel Uses (IR-2026-125)
The Internal Revenue Service (IRS) on October 21 issued IR-2026-125, granting temporary administrative relief from return-filing, reporting and recordkeeping requirements tied to taxes imposed by section 4041(a) of the Internal Revenue Code on certain uses of dyed diesel.
For taxable uses occurring on or after October 1, 2026, and before January 1, 2027, the IRS said it will not challenge temporary failures to meet those requirements, including filing Form 720 solely to report that liability, and will not assert civil penalties solely for covered failures. The relief is intended to ease temporary compliance burdens while the Treasury Department and the IRS evaluate simplified procedures.
The relief follows President Trump's October 5 executive order on emergency diesel fuel tax relief; the IRS had issued penalty relief on October 14. The agency said it is also considering a grace period or other mitigation for residual red dye in fuel tanks after the relief period, with further guidance to come.
Related: Ohio Signs Executive Order on Dyed Diesel Use on Public Highways
发布：GSM·美国（发布链接）
图片来源：柴油燃料警示标识资料图。图：Wikimedia Commons「Danger - Diesel Fuel.jpg」，CC BY 2.0 授权。 / Photo: a diesel fuel warning sign (file photo). Source: Wikimedia Commons ("Danger - Diesel Fuel.jpg"), CC BY 2.0.
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