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

Lines 8c, 8d, 8e, and 8f. Sales By Registered

Line 10. Biodiesel or Renewable Diesel Mixture

Ultimate Vendors of Kerosene Sold For Use in

Credit

Noncommercial Aviation

Claimant. The person that produced and sold or used

the mixture in their trade or business is the only person

The credit rates for lines 8c and 8e may change

eligible to make this claim. The credit is based on the

after March 31, 2011.

gallons of biodiesel or renewable diesel in the mixture.

CAUTION

The biodiesel used to produce the biodiesel mixture must

Claimant. For line 8c, the registered ultimate vendor of

meet ASTM D6751 and meet the Environmental

the kerosene sold for use in nonexempt, noncommercial

Protection Agency’s (EPA) registration requirements for

aviation is the only person eligible to make this claim and

fuels and fuel additives under section 211 of the Clean

has obtained the required certificate from the ultimate

Air Act. The renewable diesel used to produce the

purchaser. See Model Certificate Q in Pub. 510. For lines

renewable diesel mixture must be a liquid fuel derived

8d, 8e, and 8f, the registered ultimate vendor of the

from biomass, meet ASTM D975, D396, or other

kerosene sold for nontaxable use in noncommercial

equivalent standard approved by the IRS, and meet

aviation (foreign trade for line 8f) is eligible to make this

EPA’s registration requirements for fuels and fuel

claim only if the buyer waives his or her right to make the

additives under section 211 of the Clean Air Act.

claim by providing the registered ultimate vendor with an

Renewable diesel fuel also includes fuel derived from

unexpired waiver. See Model Waiver L in Pub. 510. For

biomass that meets a Department of Defense

type of use 14, see Model Certificate P in Pub. 510. Only

specification for military jet fuel or an ASTM specification

one claim may be filed for any gallon of kerosene sold for

for aviation turbine fuel. For a renewable diesel mixture

use in noncommercial aviation.

used in aviation, kerosene is treated as if it is diesel fuel.

Allowable sales. For line 8c, the kerosene must have

Certificate. The Certificate for Biodiesel and, if

been sold for a nonexempt use in noncommercial

applicable, Statement of Biodiesel Reseller must be

aviation. For lines 8d and 8e, the kerosene sold for use in

attached to the first claim filed that is supported by the

noncommercial aviation must have been sold during the

certificate or statement. For the renewable diesel mixture

period of claim for types of use 1, 9, 10, 11, 13, 14, 15, or

credit, you must edit the certificate and, if applicable,

16.

statement to indicate that the fuel to which the certificate

For line 8f, the kerosene sold for use in

and statement relate is renewable diesel and state the

noncommercial aviation must have been sold during the

renewable diesel meets the requirements discussed

period of claim for type of use 9. This claim is made in

above under Claimant. See Model Certificate O and

addition to the claim made on lines 8d and 8e for type of

Model Certificate S in Pub. 510. If the certificate and

use 9.

statement are not attached to Form 4136 because they

Registration number. Enter your UA (UV if type of use

are attached to a previously filed claim on Schedule C

14) registration number in the space provided.

(Form 720) or Schedule 3 (Form 8849) for the biodiesel

or renewable diesel, attach a separate sheet with the

Information for Claims on Lines 9, 10, and 12

following information.

The alcohol fuel mixture credit, biodiesel or renewable

1. Certificate identification number.

diesel mixture credit, alternative fuel credit, and

2. Total gallons of biodiesel or renewable diesel on

alternative fuel mixture credit must first be taken on

certificate.

Schedule C (Form 720) to reduce your tax liability for

diesel fuel and special motor fuels reported on Form 720.

3. Total gallons claimed on Schedule 3 (Form 8849).

If you did not make these claims on Schedule C (Form

4. Total gallons claimed on Schedule C (Form 720),

720), you must make them on Form 720X, Amended

line 13.

Quarterly Federal Excise Tax Return, before making

them on Form 4136.

Registration number. If you are a registered blender or

a taxable fuel registrant, enter your registration number,

Line 9. Alcohol Fuel Mixture Credit

including the prefix, on line 10.

Claimant. The person that produced and sold or used

the mixture in their trade or business is the only person

How to claim the credit. Any biodiesel or renewable

eligible to make this claim. The credit is based on the

diesel mixture credit must first be taken on Schedule C

gallons of alcohol in the mixture.

(Form 720) to reduce your taxable fuel liability reported

on Form 720. Any excess credit may be taken on

Registration number. If you are a registered blender or

Schedule C (Form 720), Schedule 3 (Form 8849), Form

a taxable fuel registrant, enter your registration number,

4136, or Form 8864. See Notice 2005-4 and Notice

including the prefix, on line 9.

2005-62 for more information.

How to claim the credit. Any alcohol fuel mixture credit

must first be taken on Schedule C (Form 720) to reduce

Line 11. Nontaxable Use of Alternative Fuel

your taxable fuel liability reported on Form 720. Any

Claimant. The ultimate purchaser of the taxed

excess credit may be taken on Schedule C (Form 720),

alternative fuel is the only person eligible to make this

Schedule 3 (Form 8849), Form 4136, or Form 6478. See

claim.

Notice 2005-4 and Notice 2005-62 for more information.

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Instructions for Form 4136 (2010)

Instructions For Form 4136 - Credit For Federal Tax Paid On Fuels - 2010 Page 5

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