Fillable Form Ia 4136 - Computation Of Iowa Motor Fuel Tax Credit

2013 IA 4136 Instructions

Who May Claim Credit:

Line 1: Enter in the proper column(s) the total number of gallons of fuel from

your paid fuel invoices on which Iowa fuel tax was paid during the tax

Resident and nonresident individuals, fiduciaries of estates and trusts, and

year. Invoices must be kept for three years after your return is filed as

corporations other than S corporations may claim a tax credit on their

proof of your credit. Gasoline or special fuel used in motor vehicles

income tax returns for fuel on which Iowa fuel tax was paid and used off-

for off-loading procedures or used in watercraft, other than for

highway in an unlicensed vehicle.

commercial fishing, should not be included.

This fuel tax credit is NOT available for casualty losses, transport

Line 2: Enter in the proper column(s) the number of gallons that were used on

diversions, pumping credits, blending errors, idle time, power take-offs,

the highway and included on line 1.

reefer units, exports by distributors, or excess tax paid on gasohol/E85.

Line 3: Subtract line 2 from line 1 and enter on line 3. This is the gallonage to

The income tax credit may be claimed by partners of a partnership, LLC or

be claimed for credit.

shareholders of an S corporation. If a partner or shareholder is claiming an

income tax credit for fuel purchased by a partnership or S corporation, each

Line 4: Multiply the amount(s) on line 3 by the fuel tax rate(s) listed below

partner’s / shareholder’s share of the credit is found in Part III of the

and enter in the proper column(s) on line 4.

partner’s / shareholder’s IA K-1.

Fuel type

Fuel tax rate

Name:

Gasoline

21¢ per gallon

Gasohol

19¢ per gallon

Enter the name of the person or business claiming the credit as shown on the

front of your income tax return.

E85

19¢ per gallon

Undyed Diesel Fuel

22.5¢ per gallon

SSN or FEIN:

Special Fuel (LPG)

20¢ per gallon

Enter Social Security Number or Federal Employer Identification Number

(for businesses) in this space. Do not enter your canceled motor fuel tax

refund permit number.

Line 5: Sales tax is applicable on all fuel claimed for credit except that used

in farming and processing. To compute the sales tax, calculate the

Fuel Used For:

average cost per gallon of the fuel purchased minus the per gallon

Mark the proper box(es) to indicate how the fuel was used. Review your

state fuel tax and multiply by the number of gallons claimed for

invoices to verify that Iowa fuel tax was paid before claiming a credit. This

credit on line 3. Multiply this amount by 6%. Enter sales tax in the

area must be completed. Note: Dyed diesel fuel is always sold Iowa fuel tax

proper column(s) on line 5.

free. No credit may be claimed for dyed diesel fuel.

Line 6: Subtract line 5 from line 4 and enter in the proper column(s).

Credit Computation:

Line 7: Add line 6, columns A through E, and enter on line 7. This is your

Please be sure to calculate a credit in all applicable column(s), A through E.

Motor Fuel Tax Credit. Enter this amount on the Motor Fuel Tax

Credit line of your Iowa income tax return.

41-005b (06/27/13)

Form Ia 4136 - Computation Of Iowa Motor Fuel Tax Credit - 2013 Page 2

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