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

2017

Department of the Treasury

Internal Revenue Service

Instructions for Form 4136

Credit for Federal Tax Paid on Fuels

Section references are to the Internal Revenue Code

Partnerships. Partnerships (other than electing large

unless otherwise noted.

partnerships) can’t file this form. Instead, they must

include a statement on Schedule K-1 (Form 1065)

Future Developments

showing the allocation to each partner specifying the

number of gallons of each fuel used during the tax year,

For the latest information about developments related to

the applicable credit per gallon, the nontaxable use or

Form 4136 and its instructions, such as legislation

sale, and any additional information required to be

enacted after they were published, go to

IRS.gov/

submitted.

Form4136.

Additional Information

What's New

Pub. 510, Excise Taxes.

Pub. 225, Farmer's Tax Guide.

Expiring Fuel Credits. The section 6426 biodiesel or

Notice 2005-4 (alcohol and biodiesel fuels; off-highway

renewable diesel mixture credit and the alternative fuel

vehicles; aviation-grade kerosene; diesel fuel in buses;

credit, both expired for fuel sold, used, or removed, after

displaying registration on vessels; sales of gasoline to

December 31, 2016.

states, towns, and educational nonprofits; two-party

exchanges of taxable fuel; and classifying transmix and

At the time Form 4136 went to print, the biodiesel

diesel fuel blendstocks as diesel fuel). You can find Notice

or renewable diesel mixture credit and the

2005-4 on page 289 of I.R.B. 2005-2 at

alternative fuel credit, formerly claimed on lines 10

CAUTION

IRS.gov/IRB/2005–02

IRB#NOT-2005–4.

and 12, had expired for fuel sold, used, or removed, after

Notice 2005-62 (certificates for biodiesel,

2016. Don’t claim these credits after 2016 unless the

aviation-grade or nontaxable use kerosene); page 443 of

credits are extended. Lines 10 and 12 are now shown as

I.R.B. 2005-35 at

IRS.gov/IRB/2005–35

"Reserved for future use" in case Congress extends the

IRB#NOT-2005–62.

credits for 2017. To find out if legislation extended the

Notice 2005-80 (LUST tax, treatment of kerosene for

credits so you can claim them on your 2017 tax return, go

use in aviation, credit card sales of taxable fuel to exempt

IRS.gov/Extenders

entities, diesel-water fuel emulsions, mechanical dye

injection of diesel fuel and kerosene); page 953 of I.R.B.

General Instructions

2005-46 at

IRS.gov/IRB/2005–46

IRB/#NOT-2005–80.

Notice 2006-92 (alternative fuels and alternative fuel

Purpose of Form

mixtures); page 774 of I.R.B. 2006-43 at

IRS.gov/IRB/2006–43

IRB#NOT-2006–92.

Use Form 4136 to claim the following.

Notice 2007-97 (alternative fuel and alternative fuel

A credit for certain nontaxable uses (or sales) of fuel

mixtures defined). 2007-49 I.R.B. 1092, at

IRS.gov/IRB/

during your income tax year.

2007–47

IRB#NOT-2007–97.

A credit for blending a diesel-water fuel emulsion.

Notice 2008-110 (biodiesel and cellulosic biofuel),

A credit for exporting dyed fuels or gasoline

2008-51 I.R.B. 1298, at

IRS.gov/IRB/2008–51

blendstocks.

IRB#NOT-2008–110.

Attach Form 4136 to your tax return.

Notice 2010-68 (Alaska dyed diesel exemption), Notice

2010-44 I.R.B. 576, at

IRS.gov/IRB/2010–44

Instead of waiting to claim an annual credit on Form

IRB#NOT-2010–68.

4136, you may be able to file:

Recordkeeping

Form 8849, Claim for Refund of Excise Taxes, to claim

a periodic refund; or

You must keep records to support any credits claimed on

Form 720, Quarterly Federal Excise Tax Return, to

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

claim a credit against your excise tax liability.

due or filed, whichever is later.

You can’t claim any amounts on Form 4136 that

Including the Fuel Tax Credit in Income

you claimed on Form 8849 or Form 720,

You must include in your gross income the amount of the

Schedule C. If you report a tax liability on Form

CAUTION

credit from line 17 if you took a deduction on your tax

720, you may be required to offset your tax liability with

return that included the amount of the taxes and that

any credits you claim before claiming a credit on Form

deduction reduced your income tax liability. See Pub. 510.

4136 or a refund on Form 8849.

Form 4136 can’t be used by ultimate vendors to make

gasoline claims.

Jan 22, 2018

Cat. No. 48249T

Instructions For Form 4136 - Credit For Federal Tax Paid On Fuels - 2017

Related Articles

Related forms

Related Categories