4136 Credit for Federal Tax Paid on Fuels

4136

Credit for Federal Tax Paid on Fuels

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form4136 for instructions and the latest information.

Form

OMB No. 1545-0162

2023

Attachment
Sequence No. 79

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 or 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 or 14), claimant certifies that a certificate has not been provided to the
credit card issuer.
1

Note: CRN is the credit reference number.

Nontaxable Use of Gasoline
(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

(d) Amount of credit

.183
.184

(e) CRN

362
$
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)
Exported
LUST tax on aviation fuels used in foreign trade

(b) Rate

(c) Gallons

(d) Amount of credit

$ .15
.193
.194
.001

(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
Nontaxable use
Use on a farm for farming purposes
Use in trains

e

Exported

4

a
b
c
d

(b) Rate

(c) Gallons

Use in certain intercity and local buses (see Caution
above line 1)

(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

(d) Amount of credit

}

$ .243
.243

$

.

.
(e) CRN

346

.17
.244

347
414

.043
.218

377
369
Cat. No. 12625R

Form 4136 (2023)

Page 2

Form 4136 (2023)

5

Kerosene Used in Aviation
(a) Type of use

a

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

(b) Rate

(c) Gallons

(e) CRN

(d) Amount of credit

$ .200

$

417

b Kerosene used in commercial aviation (other than
c

foreign 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.
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

(c) Gallons

(d) Amount of credit

$ .243
.17

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

.

.
(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

(c) Gallons

}

$ .243
.243
.17

Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation

(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

a

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

(b) Rate

$ .175

(c) Gallons

(d) Amount of credit

$

(e) CRN

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 (2023)

Page 3

Form 4136 (2023)

9

Reserved for future use

Registration No.
(b) Rate

(c) Gallons
of alcohol

a Reserved for future use
b Reserved for future use
10

(d) Amount of credit

(e) CRN

$

Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel Mixture
Credit

Registration No.

Biodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel or renewable diesel with liquid fuel
(other than renewable diesel). The biodiesel used to produce the biodiesel mixture met ASTM D6751 and met EPA’s registration requirements
for fuels and fuel additives. The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA’s
registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS.
Sustainable aviation fuel (SAF) mixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was
produced by the claimant in the United States, such mixture was used by the claimant (or sold by the claimant for use) in an aircraft, such sale
or use was in the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of such aircraft
occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that is not kerosene that (i) either (A)
meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of ASTM D1655 Annex A1, (ii) is not derived from
coprocessing an applicable material (or materials derived from an applicable material) with a feedstock that is not biomass, (iii) is not derived
from palm fatty acid distillates or petroleum, and (iv) has been certified in accordance with section 40B(e) as having a lifecycle greenhouse gas
emissions reduction percentage of at least 50 percent. For all claims. Claimant has attached the appropriate certificates and, if applicable,
appropriate reseller statements. Claimant has no reason to believe that the information in the certificate or statement is false. See the
instructions for additional information and requirements.
(b) Rate

a
b
c
d
11

Biodiesel (other than agri-biodiesel) mixtures
Agri-biodiesel mixtures
Renewable diesel mixtures
Sustainable aviation fuel mixtures (see instructions)

(c) Number
of gallons sold
or used

$1.00
1.00
1.00

(d) Amount of credit

(e) CRN

388
390
307
440

$

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) (see instructions)
“P Series” fuels
Compressed natural gas (CNG) (see instructions)
Liquefied hydrogen
Fischer-Tropsch process liquid fuel from coal
(including peat)

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

(b) Rate

$ .183
.183
.183
.183
.243
.243
.243
.183

(c) Gallons,
or gasoline
or diesel gallon
equivalents

(d) Amount of credit

$

(e) CRN

419
420
421
422
423
424
425
435
Form 4136 (2023)

Page 4

Form 4136 (2023)

12

Alternative Fuel Credit

Registration No.
(b) Rate

a
b
c
d
e
f
g
h
i
13

Liquefied petroleum gas (LPG) (see instructions)
“P Series” fuels
Compressed natural gas (CNG) (see instructions)
Reserved for future use
Fischer-Tropsch process liquid fuel from coal (including peat)
Liquid fuel derived from biomass
Liquefied natural gas (LNG) (see instructions)
Liquefied gas derived from biomass
Compressed gas derived from biomass

$ .50
.50
.50

$

(e) CRN

426
427
428

.50
.50
.50
.50
.50

Registered Credit Card Issuers

430
431
432
436
437

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

(d) Amount of credit

(c) Gallons, or
gasoline or diesel
gallon equivalents

(c) Gallons

$ .243
.243

(d) Amount of credit
$

(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

(b) Rate
$ .197
.198

Diesel-Water Fuel Emulsion Blending

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
Schedule 3 (Form 1040), line 12; Form 1120, Schedule J, line 20b; Form 1120-S, line 24c;
Form 1041, Schedule G, line 17; or the proper line of other returns . . . . . . . .

(d) Amount of credit

$

(e) CRN

415
416

17 $
Form 4136 (2023)