Instructions For Form 4136 - Credit For Federal Tax Paid On Fuels

Line 3. Nontaxable Use of Undyed Diesel Fuel

right to make the claim and the registered credit card

issuer cannot make the claim.

Claimant. The ultimate purchaser of the diesel fuel is

3. By the ultimate purchaser if the ultimate purchaser

the only person eligible to make this claim.

used a credit card and neither the registered credit card

Allowable uses. For line 3a, the diesel fuel must have

issuer nor the registered ultimate vendor is eligible to

been used during the period of claim for types of use 2,

make the claim.

6, 7, 8, 11, 13, 14, or 15. For line 3d, the claimant has not

waived the right to make a claim. See Types of use 13

Additional requirements that must be met are in Pub.

and 14 on page 2. Type of use 8 includes use as heating

510.

oil and use in a motorboat.

An income tax credit for gasoline and aviation

For line 3e, the diesel fuel must have been exported

gasoline can be claimed on Form 4136 by the

during the period of claim (type of use 3). See Exported

ultimate purchaser only. Claims by registered

CAUTION

taxable fuel on page 2.

credit card issuers and registered ultimate vendors for

gasoline and aviation gasoline sold to a state or local

Line 4. Nontaxable Use of Undyed Kerosene

government or nonprofit educational organization must

(Other Than Kerosene Used in Aviation)

be made on Schedule C (Form 720) or Form 8849.

Claimant. The ultimate purchaser of the kerosene is the

Line 1. Nontaxable Use of Gasoline

only person eligible to make this claim.

Claimant. The ultimate purchaser of the gasoline is the

Allowable uses. For line 4a, the kerosene must have

only person eligible to make this claim.

been used during the period of claim for type of use 2, 6,

7, 8, 11, 13, 14, or 15. Line 4b does not include claims for

Allowable uses. A claim cannot be made for personal

kerosene used in aviation for farming purposes; instead,

use of any fuel on line 1. Also, for lines 1a and 1c, a

see line 5. For line 4c, the claimant has not waived the

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

right to make a claim. See Types of use 13 and 14 on

than commercial fishing.

page 2. Type of use 8 includes use as heating oil and

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

use in a motorboat.

the period of claim for a business use other than in a

For line 4d, the kerosene must have been exported

highway vehicle registered (or required to be registered)

during the period of claim (type of use 3). See Exported

for highway use (type of use 2).

taxable fuel on page 2.

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

For lines 4e and 4f, the kerosene must have been

the period of claim on a farm for farming purposes (type

used during the period of claim for type of use 2.

of use 1).

You may claim a credit for the tax on undyed

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

kerosene you purchased (other than from a

TIP

the income tax year for types of use 4, 5, 7, 11, 13, 14, or

blocked pump) and used in your home during

15. For types of use 13 or 14, claimant has not waived

2010 for heating, lighting, or cooking.

the right to make a claim. See Types of use 13 and 14 on

page 2.

To claim the credit on line 4a for home use:

1. Enter 8 in col. (a).

For line 1d, the gasoline must have been exported

2. Enter the number of gallons of kerosene in col. (c).

during the period of claim (type of use 3). See Exported

3. Multiply the gallons in col. (c) by $.243. Enter the

taxable fuel on page 2.

result in col. (d).

Line 2. Nontaxable Use of Aviation Gasoline

4. If this is the only fuel tax credit you are claiming,

enter the amount from col. (d) on:

The credit rates for lines 2a, 2b, and 2c may

a. Line 17 of Form 4136, and

change after March 31, 2011.

b. Line 70 of Form 1040.

CAUTION

Line 5. Kerosene Used in Aviation

Claimant. The ultimate purchaser of the aviation

gasoline is the only person eligible to make this claim.

The credit rates for lines 5b and 5d may change

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

after March 31, 2011.

have been used during the period of claim for types of

CAUTION

use 1, 2, 9, 10, 11, 13, 14, or 15. For types of use 13 or

Claimant. For lines 5a and 5b, the ultimate purchaser

14, claimant has not waived the right to make a claim.

of kerosene used in commercial aviation (other than

See Types of use 13 and 14 on page 2.

foreign trade) is eligible to make this claim. For lines 5c,

For line 2c, the aviation gasoline must have been

5d, and 5e, the ultimate purchaser of kerosene used in

exported during the period of claim (type of use 3). See

noncommercial aviation (other than nonexempt,

Exported taxable fuel on page 2.

noncommercial aviation and exclusive use by a state,

For line 2d, the aviation fuel must have been used in

political subdivision of a state, or the District of Columbia)

foreign trade to claim a credit for the LUST tax paid (type

is eligible to make this claim. Claimant certifies that the

of use 9).

right to make the claim has not been waived.

-3-

Instructions for Form 4136 (2010)

Instructions For Form 4136 - Credit For Federal Tax Paid On Fuels - 2010 Page 3

Related Articles

Related forms

Related Categories