Instructions For Form 4136, Credit For Federal Tax Paid On Fuels (2015) printable pdf download

2015

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

sale, and any additional information required to be

unless otherwise noted.

submitted.

Additional Information

What's New

Pub. 510, Excise Taxes, has more information on

How to claim biodiesel or renewable diesel mixture

nontaxable uses and the definitions of terms, such as

credit or alternative fuel credit. You can use either

ultimate vendor and blocked pump. Pub. 510 also

Form 4136 or Schedule 3 (Form 8849) to claim the

contains information on fuel tax credits and refunds.

biodiesel or renewable diesel mixture credit or alternative

Pub. 225, Farmer's Tax Guide, also includes

fuel credit for fuels sold or used during calendar year

information on credits and refunds for the federal excise

2015. However, you cannot use Form 720. See

Notice

tax on fuels applicable to farmers.

2016-5.

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

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

Future Developments

displaying registration on vessels; sales of gasoline to

states, towns, and educational nonprofits; two-party

For the latest information about developments related to

exchanges of taxable fuel; and classifying transmix and

Form 4136 and its instructions, such as legislation

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

enacted after they are published, go to

2005-4 on page 289 of IRB 2005-2 at

form4136.

irb/2005-02_IRB/ar14.html.

Notice 2005-62 (certificates for biodiesel,

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

General Instructions

IRB 2005-35 at irb/2005-35_IRB/ar18.html.

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

Purpose of Form

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

Use Form 4136 to claim the following.

entities, diesel-water fuel emulsions, mechanical dye

injection of diesel fuel and kerosene); page 953 of IRB

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

2005-46 at irb/2005-46_IRB/ar14.html.

during your income tax year.

Notice 2006-92 (alternative fuels and alternative fuel

The alternative fuel credit.

mixtures); page 774 of IRB 2006-43 at

A credit for blending a diesel-water fuel emulsion.

irb/2006-43_IRB/ar14.html.

Attach Form 4136 to your tax return.

Recordkeeping

Instead of waiting to claim an annual credit on Form

You must keep records to support any credits claimed on

4136, you may be able to file:

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

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

due or filed, whichever is later.

a periodic refund; or

Form 720, Quarterly Federal Excise Tax Return, to

Including the Fuel Tax Credit in Income

claim a credit against your excise tax liability.

You must include in your gross income the amount of the

You cannot claim any amounts on Form 4136

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

that you claimed on Form 8849 or Form 720,

return that included the amount of the taxes and that

Schedule C. If you report a tax liability on Form

deduction reduced your income tax liability. See Pub. 510

CAUTION

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

for more information.

any credits you claim before claiming a credit on Form

4136 or a refund on Form 8849.

Specific Instructions

Form 4136 cannot be used by ultimate vendors to make

How To Make A Claim

gasoline claims.

Complete all information requested for each claim you

Partnerships. Partnerships (other than electing large

make. You must enter the number (when requested) from

partnerships) cannot file this form. Instead, they must

the

Type of Use

Table, the number of gallons or gasoline

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

gallon equivalents (GGE) (compressed natural gas (CNG)

showing the allocation to each partner specifying the

only), and the amount of credit. If you need more space

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

the applicable credit per gallon, the nontaxable use or

Jan 15, 2016

Cat. No. 48249T

Instructions For Form 4136, Credit For Federal Tax Paid On Fuels (2015)

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