Form 4136 Credit for Federal Tax Paid on Fuels

Form

4136

Credit for Federal Tax Paid on Fuels

Department of the Treasury
Internal Revenue Service (99)

OMB No. 1545-0162

2009

© See

the separate instructions.
© Attach this form to your income tax return.

Attachment

Sequence No. 23

Taxpayer identification number

Name (as shown on your income tax return)

Caution. Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For
claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived the right to make the claim.
For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that a certificate has not been provided to the
credit card issuer.
1

Nontaxable Use of Gasoline
(a) Type of use

a
b
c
d

2

Off-highway business use
Use on a farm for farming purposes
Other nontaxable use (see Caution above line 1)

(b) Rate

(c) Gallons

Exported

(d) Amount of credit

%

$ .183
.183
.183

(e) CRN
362

$

.184

411

Nontaxable Use of Aviation Gasoline
(a) Type of use

a
b
c
d

3

Use in commercial aviation (other than foreign trade)
Other nontaxable use (see Caution above line 1)

(b) Rate

(c) Gallons

(d) Amount of credit

$ .15/.000*
.193/.043*
.194/.044*

Exported
LUST tax on aviation fuels used in foreign trade
*This rate applies after December 31, 2009.

$

(e) CRN
354
324
412

.001

433

Nontaxable Use of Undyed Diesel Fuel
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here ©
(a) Type of use
Nontaxable use
Use on a farm for farming purposes
Use in trains
Use in certain intercity and local buses (see Caution
above line 1)

e

Exported

4

a
b
c
d

(b) Rate

(c) Gallons

(d) Amount of credit

%

$ .243
.243
.243

$

(e) CRN
360
353

.17
.244

350
413

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here ©
(a) Type of use

a Nontaxable use taxed at $.244
b Use on a farm for farming purposes
c Use in certain intercity and local buses (see Caution
above line 1)

d Exported
e Nontaxable use taxed at $.044
f Nontaxable use taxed at $.219
For Paperwork Reduction Act Notice, see the separate instructions.

(b) Rate

(c) Gallons

$ .243
.243

(d) Amount of credit

%

$

(e) CRN
346

.17
.244

347
414

.043
.218

377
369

Cat. No. 12625R

Form 4136 (2009)

Page 2

Form 4136 (2009)

5

Kerosene Used in Aviation (see Caution above line 1)
(a) Type of use

a

Kerosene used in commercial aviation (other than foreign
trade) taxed at $.244

(b) Rate

(c) Gallons

(d) Amount of credit

$ .200

(e) CRN

$

417

b Kerosene used in commercial aviation (other than foreign
trade) taxed at $.219/.044*

c

Nontaxable use (other than use by state or local
government) taxed at $.244

.175/.000*

355

.243

346

.218/.043*
.001

369
433

d Nontaxable use (other than use by state or local
government) taxed at $.219/.044*

e

6

LUST tax on aviation fuels used in foreign trade
*This rate applies after December 31, 2009.

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Registration No. ©

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent
of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here

(b) Rate

a Use by a state or local government
b Use in certain intercity and local buses

7

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other
Than Kerosene For Use in Aviation)

(c) Gallons

.

.

.

(d) Amount of credit

$ .243
.17

©

(e) CRN

$

360
350

Registration No. ©

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the
buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here .

(b) Rate

a Use by a state or local government
b Sales from a blocked pump
c Use in certain intercity and local buses

8

Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

$ .243
.243
.17

(c) Gallons

.

.

(d) Amount of credit

%

$

.

©

(e) CRN
346
347

Registration No. ©

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information
to be submitted.
(a) Type of use (b) Rate
(c) Gallons
(d) Amount of credit (e) CRN

a

Use in commercial aviation (other than foreign trade) taxed
at $.219/.044*

$ .175/.000*

$

355

b Use in commercial aviation (other than foreign trade) taxed
at $.244

c
d
e
f

Nonexempt use in noncommercial aviation
Other nontaxable uses taxed at $.244
Other nontaxable uses taxed at $.219/.044*
LUST tax on aviation fuels used in foreign trade
*This rate applies after December 31, 2009.

.200
.025/.200*
.243

417
418
346

.218/.043*
.001

369
433
Form 4136 (2009)

Page 3

Form 4136 (2009)

9

Alcohol Fuel Mixture Credit

Registration No. ©

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the claimant to any person
for use as a fuel or was used as a fuel by the claimant.
(b) Rate

a Alcohol fuel mixtures containing ethanol
b Alcohol fuel mixtures containing alcohol (other than ethanol)
10

(c) Gallons of
alcohol

$ .45

(d) Amount of credit
$

393

.60

Biodiesel or Renewable Diesel Mixture Credit

(e) CRN

394

Registration No. ©

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM
D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a
fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA’s registration requirements
for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if
applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the
instructions for line 10 for information about renewable diesel used in aviation.
(b) Rate

a Biodiesel (other than agri-biodiesel) mixtures
b Agri-biodiesel mixtures
c Renewable diesel mixtures

(c) Gallons of
biodiesel or
renewable
diesel

$1.00/.000*
$1.00/.000*
$1.00/.000*

(d) Amount of credit

$

(e) CRN

388
390
307

*This rate applies after December 31, 2009.

11

Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 5 in the Instructions for Form 4136 for the credit rate.

(a) Type of use

a
b
c
d
e

Liquefied petroleum gas (LPG)
“P Series” fuels
Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)
Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through the
Fischer-Tropsch process

f Liquid fuel derived from biomass
g Liquefied natural gas (LNG)
h Liquefied gas derived from biomass
12

Alternative Fuel Credit and Alternative Fuel Mixture Credit

(b) Rate

$ .183

Liquefied petroleum gas (LPG)
“P Series” fuels
Compressed natural gas (CNG) (GGE = 121 cu. ft.)

f
g
h
i

Liquid fuel derived from biomass
Liquefied natural gas (LNG)
Liquefied gas derived from biomass

Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through the
Fischer-Tropsch process

Compressed gas derived from biomass (GGE = 121 cu. ft.)
*This rate applies after December 31, 2009.

$

(e) CRN

419

.183
.183
.183

420
421
422

.243
.243

423
424

.243
.183

425
435

Registration No. ©
(b) Rate

a
b
c
d
e

(d) Amount of credit
(c) Gallons
or gasoline
gallon
equivalents (GGE)

$ .50/000*
.50/.000*
.50/.000*
.50
.50/.000*
.50/.000*
.50/.000*
.50/.000*
.50/.000*

(d) Amount of credit
(c) Gallons
or gasoline
gallon
equivalents (GGE)
$

(e) CRN

426
427
428
429
430
431
432
436
437
Form 4136 (2009)

Page 4

Form 4136 (2009)

13

Registered Credit Card Issuers

Registration No. ©
(b) Rate

a Diesel fuel sold for the exclusive use of a state or local government
b Kerosene sold for the exclusive use of a state or local government
c Kerosene for use in aviation sold for the exclusive use of a state or local
government taxed at $.219/.044*

(c) Gallons

$ .243

(d) Amount of credit
$

(e) CRN
360

.243

346

.218/.043*

369

*This rate applies after December 31, 2009.

14

Nontaxable Use of a Diesel-Water Fuel Emulsion
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See page 6 in the Instructions for Form 4136 for the credit rate.

(a) Type of use

a Nontaxable use
b Exported

15

Diesel-Water Fuel Emulsion Blending

(b) Rate

16

(e) CRN
309
306

(c) Gallons

$ .046

(d) Amount of credit
$

(e) CRN
310

Exported Dyed Fuels and Exported Gasoline Blendstocks
(b) Rate

a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001
b Exported dyed kerosene

17

(d) Amount of credit
$

Registration No. ©
(b) Rate

Blender credit

(c) Gallons

$ .197
.198

(c) Gallons

$ .001

(d) Amount of credit
$

.001

Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form
1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120S, line 23c; Form
1041, line 24g; or the proper line of other returns. ©

(e) CRN
415
416

17 $
Form 4136 (2009)