ine or fuel tax refunds you got in 2008, credit for biodiesel and renewable diesel fuels claimed on line 8 of Form 8864, credit for alcohol and cellulosic biofuel fuels claimed on line 12 of Form 6478, credit for federal tax paid on gasoline or other fuels claimed on your 2007 Form 1040, prizes and awards related to your trade or business, and other kinds of miscellaneous business income.