4136 Credit for Federal Tax Paid on Fuels

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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.
Complete and attach the Worksheet Fuel Tax Credit-1 to your return (see instructions).

Form

OMB No. 1545-0162

2024

Attachment
Sequence No. 79

Taxpayer identification number

Name (as shown on your income tax return)

Caution:
The person(s) signing the return with which this form is filed are declaring, under penalty of perjury, that the return and
accompanying schedules, statements, and any other attachments are true, correct, and complete to the best of the signer’s
knowledge and belief. That declaration includes all amounts reported and all credits claimed on this form. It also includes
certifying that all the statements with respect to certain lines below as well.

TREASURY/IRS
AND OMB USE
}
ONLY DRAFT
August 7, 2024
DO NOT FILE

You have the name and address of the person who sold the fuel to you and the dates of purchase. For claims on lines 1c and
2b (type of use 13 or 14), 3d, 4c, and 5, you haven’t waived the right to make the claim. For claims on lines 1c and 2b (type of
use 13 or 14), a certificate hasn’t been provided to the credit card issuer. For type of use 2, the equipment or vehicle used
wasn’t a highway vehicle, which generally means that it wasn’t registered or required to be registered for use on public
highways.
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

(d) Amount of credit

(e) CRN

$ .183
.183

Other nontaxable use (see Caution above line 1)
Exported

.183
.184

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

You certify the following. 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

a
b
c
d

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

e

Exported

4

(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)
You certify the following. 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 (2024)

Page 2

Form 4136 (2024)

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

$

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 7, 2024
DO NOT FILE

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

Registration No.

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

If you don’t have the registration number, STOP; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received
your registration number and placed it on this line.
You certify the following. You sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or have obtained the written
consent of the buyer to make the claim, and that the diesel fuel didn’t 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.

If you don’t have the registration number, STOP; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received
your registration number and placed it on this line.
You certify the following. You sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or have obtained the written
consent of the buyer to make the claim, and that the kerosene didn’t 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.

If you don’t have the registration number, STOP; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received
your registration number and placed it on this line.
You certify the following. You sold the kerosene for use in aviation at a tax-excluded price and you haven’t collected the amount of tax from
the buyer, repaid the amount of tax to the buyer, or you’ve 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 (2024)

Page 3

Form 4136 (2024)

9

Registration No.

Reserved for future use
(b) Rate

(c) Gallons
of alcohol

a Reserved for future use
b Reserved for future use
10

(d) Amount of credit

(e) CRN

$

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 7, 2024
DO NOT FILE

Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel Mixture
Credit

Registration No.

If you haven’t attached the appropriate certificates and, if applicable, appropriate reseller statements, STOP; you’re not eligible to make Form
4136 claims.
You certify the following.

Biodiesel or renewable diesel mixtures. You 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. You produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was
produced by you in the United States, such mixture was used by you (or sold by you for use) in an aircraft, such sale or use was in the ordinary
course of your trade or business, 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) isn’t derived from coprocessing an applicable material (or
materials derived from an applicable material) with a feedstock that is not biomass, (iii) isn’t 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. You’ve attached the appropriate certificates and, if applicable, appropriate reseller statements. You have
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 (2024)

Page 4

Form 4136 (2024)

12

Registration No.

Alternative Fuel Credit

If you don’t have the registration number, STOP; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received
your registration number and placed it on this line.
(b) Rate

a
b
c
d
e
f
g
h
i
13

(d) Amount of credit

(c) Gallons, or
gasoline or diesel
gallon equivalents

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 7, 2024
DO NOT FILE

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

$

.50
.50
.50
.50
.50

(e) CRN

426
427
428
430
431
432
436
437

Registration No.

Registered Credit Card Issuers

If you don’t have the registration number, STOP; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received
your registration number and placed it on this line.
(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

$ .243
.243

(d) Amount of credit

$

.218

(e) CRN
360
346
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

(b) Rate

16

(d) Amount of credit

$

(e) CRN
309
306

Registration No.

Diesel-Water Fuel Emulsion Blending

Blender credit

(c) Gallons

(c) Gallons

(d) Amount of credit
$

$ .046

(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 (2024)