Form 4136 Credit for Federal Tax Paid on Fuels

Form

4136

Department of the Treasury
Internal Revenue Service (99)

OMB No. 1545-0162

Credit for Federal Tax Paid on Fuels
▶

Information about Form 4136 and its separate instructions is at www.irs.gov/form4136.

2013

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.
The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken as
a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720.
1

Nontaxable Use of Gasoline

Note. CRN is credit reference number.
(a) Type of use

a
b
c
d

2

Off-highway business use
Use on a farm for farming purposes

(b) Rate

(c) Gallons

$ .183
.183

Other nontaxable use (see Caution above line 1)
Exported

.183
.184

}

(d) Amount of credit

(e) CRN
362

$

411

Nontaxable Use of Aviation Gasoline
(a) Type of use

a
b
c
d

3

(b) Rate

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

$ .15
.193
.194

LUST tax on aviation fuels used in foreign trade

.001

(c) Gallons

(d) Amount of credit
$

(e) CRN
354
324
412

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

(b) Rate

(c) Gallons

}

(d) Amount of credit

(e) CRN

Nontaxable use
Use on a farm for farming purposes
Use in trains
Use in certain intercity and local buses (see Caution
above line 1)

.243

353

.17

350

e

Exported

.244

413

4

a
b
c
d

$ .243
.243

$

360

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

.17
.244
.043
.218
Cat. No. 12625R

}

(d) Amount of credit
$

(e) CRN
346

347
414
377
369
Form 4136 (2013)

Page 2

Form 4136 (2013)

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
c

trade) taxed at $.219

.175

355

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

.243

346

.218
.001

369
433

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

e

6

LUST tax on aviation fuels used in foreign trade

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.

a
b

7

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
(c) Gallons
(d) Amount of credit (e) CRN
Use by a state or local government
$
$ .243
360
Use in certain intercity and local buses
.17
350

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

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
(c) Gallons
(d) Amount of credit (e) CRN

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

}

$

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

$ .175

$

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
LUST tax on aviation fuels used in foreign trade

.200
.025
.243
.218
.001

417
418
346
369
433
Form 4136 (2013)

Page 3

Form 4136 (2013)

9

Reserved

Registration No. ▶

(b) Rate

(c) Gallons of
alcohol

(d) Amount of credit

(e) CRN

a Reserved
b Reserved
10

Biodiesel or Renewable Diesel Mixture Credit

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
11

(c) Gallons of
biodiesel or
renewable
diesel

$1.00
$1.00
$1.00

(d) Amount of credit

$

(e) CRN

388
390
307

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 instructions).
(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
Fischer-Tropsch process liquid fuel from coal (including
peat)

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

Alternative Fuel Credit

(b) Rate

$ .183
.183
.183
.183

Liquefied petroleum gas (LPG)
“P Series” fuels
Compressed natural gas (CNG) (GGE = 121 cu. ft.)
Liquefied hydrogen
Fischer-Tropsch process liquid fuel from coal (including peat)
Liquid fuel derived from biomass
Liquefied natural gas (LNG)
Liquefied gas derived from biomass
Compressed gas derived from biomass (GGE = 121 cu. ft.)

(e) CRN

419
420
421
422

$

.243
.243
.243
.183

423
424
425
435

Registration No. ▶
(b) Rate

a
b
c
d
e
f
g
h
i

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

$ .50
.50
.50
.50
.50
.50
.50
.50

.50

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

$

(e) CRN

426
427
428
429
430
431
432
436

437
Form 4136 (2013)

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Form 4136 (2013)

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

14

(c) Gallons

(d) Amount of credit
$

$ .243
.243

(e) CRN
360
346

.218

369

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 instructions).
(a) Type of use

a Nontaxable use
b Exported

15

Diesel-Water Fuel Emulsion Blending

(b) Rate

$ .197
.198

16

(d) Amount of credit
$

(e) CRN

309
306

Registration No. ▶
(b) Rate

Blender credit

(c) Gallons

(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

(c) Gallons

$ .001
.001

Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form
1040, line 70; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or
the proper line of other returns. ▶

(d) Amount of credit
$

(e) CRN

415
416

17 $
Form 4136 (2013)