Today the IRS released Notice 2016-05, which provides guidance for users of biodiesels and alternative fuels on how to make one-time claims for the 2015 biodiesel mixture and alternative excise tax credits that were retroactively extended by the Protecting Americans from Tax Hikes Act of 2015.  The notice also provides guidance for claimants to claim the other retroactively extended credits for 2015, including the alternative fuel mixture excise tax credit.