Form 4136n Nebraska Nonhighway Use Motor Vehicle Fuels Credit (Page 2 of 2) in pdf

Form 4136n Nebraska Nonhighway Use Motor Vehicle Fuels Credit Page 2

INSTRUCTIONS

WHO MUST FILE. Every individual, corporation,

schedule using the same format as the Form 4136N for the

fiduciary, partnership, limited liability company, or S

months in the next calendar year of the taxpayer’s fiscal

corporation which is properly licensed must complete Form

year. The applicable credit rate must be requested from the

4136N to claim a refundable credit for nonhighway use of

Motor Fuels Division. If the prior calendar year’s purchases

motor vehicle fuels (e.g., gasoline and gasohol).

are included on Form 1065N or Form 1120-SN, the

appropriate Form 4136N for that year must be attached to

Individuals, Corporations, and Fiduciaries must file

the current year’s filing.

Form 4136N to claim nonhighway use motor vehicle fuels

Permitholders may file a claim each month for tax credit

credit. Partnerships, Limited Liability Companies,

motor vehicle fuels purchased during the preceding month

and S Corporations cannot claim the credit for

when they are entitled to an annual tax credit in excess of

nonhighway use motor vehicle fuels. The qualified

$60,000, based on claims filed for the preceding tax year.

purchases are distributed to the partners, members, or

shareholders who may claim the credit.

PERMIT REQUIRED FOR NONHIGHWAY USE

MOTOR VEHICLE FUELS. The actual purchaser of the

CLAIMING THE CREDIT. This form must be completed

fuels must obtain a permit prior to purchasing fuels

and attached to the income tax return filed by an individual,

qualified for this credit. This permit is obtained by

fiduciary, or corporation to claim the credit. Partners,

completing the Nebraska Permit Application to Purchase

members, or shareholders may claim a credit by attaching

Nonhighway Use Motor Vehicle Fuels, Form 83, and

the partnership’s, limited liability company’s, or S

mailing it to the Nebraska Department of Revenue along

corporation’s Form 4136N to their return. Send the return

with the $10 fee. This application may be obtained from the

and attached form to the Nebraska Department of Revenue,

department’s Web site: , or by calling

P.O. Box 94818, Lincoln, Nebraska 68509-4818.

1-800-742-7474 (in Lincoln call 471-5729). Permits must

Fiscal year filers must file this form for the calendar year in

be renewed by January 1 of every third calendar year.

which their fiscal year begins. Complete and attach a

Current permits were renewed effective January, 2001.

Form 4136n Nebraska Nonhighway Use Motor Vehicle Fuels Credit Page 2

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