Fillable Form 4136 - Credit For Federal Tax Paid On Fuels (Page 3 of 4) in pdf

Form 4136 (2004)

Page

Instructions for Form 4136

for Registration (For Certain Excise Tax Activities), to apply for

one. See your income tax return instructions for information

Section references are to the Internal Revenue Code.

on how to order forms.

Amount of credit. For lines 1 through 8, multiply the rate by

Purpose of Form

the number of gallons. For line 9, multiply the rate by the

Use Form 4136 to claim a credit for certain nontaxable uses

number of gallons of gasoline. Enter the result (or the

(or sales) of fuel during the income tax year. However, you

combined result as indicated by the brackets) in the amount

may use Form 8849, Claim for Refund of Excise Taxes, to

of credit column. Include amounts from any separate sheets.

claim a periodic refund instead of waiting to claim an annual

Type of Use Table

credit on Form 4136.

Partnerships. Partnerships (other than electing large

The following table lists the nontaxable uses of fuels. You

partnerships) cannot file this form. Instead, they must include

must enter the number from the table in the Type of use

a statement on Schedule K-1 (Form 1065), Partner’s Share of

column on Form 4136.

Income, Deductions, Credits, etc., showing the allocation to

each partner specifying the number of gallons of each fuel

No.

Type of Use

used during the tax year, the applicable credit per gallon, the

On a farm for farming purposes

nontaxable use or sale, and any additional information

Off-highway business use (for business use other than

required to be submitted.

in a highway vehicle registered or required to be

registered for highway use)

Additional Information

Export

● Publication 378, Fuel Tax Credits and Refunds, has more

In a boat engaged in commercial fishing

information on nontaxable uses and the definitions of terms

In certain intercity and local buses

such as gasohol blending, ultimate vendor, and blocked

For diesel fuel in a qualified local bus

pump.

In a bus transporting students and employees of

● Publication 225, Farmer’s Tax Guide, also includes

schools (school buses)

information on credits for the Federal excise tax on fuels.

For diesel fuel and kerosene used other than as a fuel

in the propulsion engine of a train or diesel-powered

Recordkeeping

highway vehicle (but not off-highway business use)

You must keep records to support any credits claimed on

In foreign trade

this return for at least 3 years from the date the return is due

Certain helicopter and fixed-wing air ambulance uses

or filed, whichever is later.

For aviation fuel used other than as a fuel in the

propulsion engine of an aircraft

Including the Fuel Tax Credit in Income

You must include in your gross income the amount of the

Line 1. Nontaxable Use of Gasoline and Gasohol

credit from line 10 if you took a deduction on your tax return

Claimant. The ultimate purchaser of the gasoline or gasohol

that included the amount of the taxes and that deduction

is the only person eligible to make this claim.

reduced your income tax liability. See Pub. 378 for more

information.

Allowable uses. A claim cannot be made for personal use of

any fuel on line 1. Also, for lines 1a and 1c–1f, a claim

Specific Instructions

cannot be made for any use in a motorboat, other than

commercial fishing.

Complete all information requested for each claim you make.

For line 1a, the gasoline must have been used during the

You must enter the number (when requested) from the Type

income tax year for a business use other than in a highway

of Use Table, the number of gallons, and the amount of

vehicle registered (or required to be registered) for highway

credit. If you need more space for any line (for example, for

use (Type of use 2).

more types of use), prepare a separate sheet using the same

For line 1b, the gasoline must have been used during the

format as the line.

income tax year on a farm for farming purposes (Type of

Attach separate sheets showing any additional information

use 1).

required for your claim such as the computation of the

For line 1c, the gasoline must have been used during the

amount to be credited. Be sure to write your name and

income tax year for types of use 3, 4, 5, or 7.

taxpayer identification number (TIN) on each sheet.

For lines 1d–1f, the gasohol must have been used during

Caution: To make an ultimate vendor claim on lines 6 and 7,

the income tax year for types of use 1, 2, 3, 4, 5, or 7.

you are required to have a UV registration number (or UP

Line 2. Nontaxable Use of Aviation Gasoline

registration number, in the case of kerosene sales from a

blocked pump). If you do not have a registration number, you

Claimant. The ultimate purchaser of the aviation gasoline is

cannot make a claim at this time. Use Form 637, Application

the only person eligible to make this claim.

Allowable uses. For line 2b, the aviation gasoline must have

been used during the income tax year for types of use 1, 3,

9, or 10.

Form 4136 - Credit For Federal Tax Paid On Fuels Page 3

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