Формуляр 4136 Инструкции
Инструкции за формуляр 4136, Кредит за Федерален данък, платен за горива
Ревизия 2023
Свързани форми
- Формуляр 4136 - Кредит за Федерален данък, платен за горива
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 4136
Credit for Federal Tax Paid on Fuels
Section references are to the Internal Revenue Code
unless otherwise noted.
Society of Testing Materials (ASTM) specification for
aviation turbine fuel.
Kerosene is no longer treated as diesel fuel for
•
purposes of the renewable diesel mixture credit.
Future Developments
For the latest information about developments related to
Form 4136 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
General Instructions
Purpose of Form
Use Form 4136 to claim the following.
The biodiesel or renewable diesel mixture credit.
The alternative fuel credit.
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•
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What’s New
Removal of liquefied hydrogen from alternative fuel
credits. The section 6426(d) definition of alternative fuels
is revised to remove liquefied hydrogen from the list of
alternative fuel credits for fuel sold or used after 2022.
A credit for certain nontaxable uses (or sales) of fuel
during your income tax year.
A credit for blending a diesel-water fuel emulsion.
A credit for exporting dyed fuels or gasoline
•
•
blendstocks.
Notice 2024-06 sustainable aviation fuel (SAF) guid-
ance. The Treasury Department and the IRS developed
the guidance, in consultation with the Environmental
Protection Agency (EPA) and other agencies, to provide
safe harbors for using the EPA’s Renewable Fuel Standard
(RFS) program to calculate both the emissions reduction
percentage and RFS guidance to certify related
Substainable aviation fuel (SAF) credit.
Attach Form 4136 to your tax return.
•
Instead of waiting to claim an annual credit on Form
4136, you may be able to file:
Form 8849, Claim for Refund of Excise Taxes, to claim a
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periodic refund; or
sustainability requirements under section 40B.
Form 720, Quarterly Federal Excise Tax Return, to claim
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The notice also explains that the existing Greenhouse
gases, Regulated Emissions, and Energy use in
Transportation (GREET) model of the Argonne National
Laboratory (ANL-GREET model) is a methodology that
doesn’t satisfy the requirements to calculate the
emissions reduction percentage under section 40B(e)(2).
To date, no GREET-based model has been identified as
satisfying the applicable requirements. The Department of
Energy is collaborating with other federal agencies to
develop the GREET model to calculate the emissions
reduction percentage and anticipate that it will be
available in early 2024.
a credit against your excise tax liability.
You can’t claim any amounts on Form 4136 that
you claimed on Form 8849, Form 8864, or Form
!
CAUTION
720, Schedule C. If you report a tax liability on
Form 720, you may be required to offset your tax liability
with any credits you claim before claiming a credit on Form
4136, or Form 8864, or a refund on Form 8849.
Form 4136 can’t be used by ultimate vendors to make
gasoline claims.
Partnerships. Partnerships (other than electing large
partnerships) can’t file this form. Instead, they must
include a statement on Schedule K-1 (Form 1065)
showing the allocation to each partner specifying the
number of gallons of each fuel used during the tax year,
the applicable credit per gallon, the nontaxable use or
sale, and any additional information required to be
submitted.
An SAF model certificate has been created to support
an SAF claim and it’s at the end of the notice.
Reminders
Sustainable aviation fuel credit. The Inflation
Reduction Act of 2022 (the Act) provides the section 40B
sustainable aviation fuel (SAF) credit for sales or uses
after 2022, and the credit is added as line 10d.
Additional Information
Pub. 510, Excise Taxes.
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•
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Definition of renewable diesel and treatment of kero-
sene. The Act made the following changes to the
definition of renewable diesel and the treatment of
kerosene, effective for fuel sold or used after December
31, 2022.
Pub. 225, Farmer's Tax Guide.
Notice 2005-4 (alcohol and biodiesel fuels; off-highway
vehicles; aviation-grade kerosene; diesel fuel in buses;
displaying registration on vessels; sales of gasoline to
states, towns, and educational nonprofits; two-party
exchanges of taxable fuel; and classifying transmix and
diesel fuel blendstocks as diesel fuel), 2005-2 I.R.B. 289,
Renewable diesel no longer includes fuel derived from
•
biomass that meets the requirements of a Department of
Defense specification for military jet fuel or an American
Jan 8, 2024
Cat. No. 48249T
Notice 2005-62 (certificates for biodiesel,
fuel must keep proof of exportation with their records.
Proof of exportation includes:
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aviation-grade or nontaxable use kerosene), 2005-35
A copy of the export bill of lading issued by the
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Notice 2005-80 (LUST tax, treatment of kerosene for
delivering carrier,
A certificate by the agent or representative of the export
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use in aviation, credit card sales of taxable fuel to exempt
entities, diesel-water fuel emulsions, mechanical dye
injection of diesel fuel and kerosene), 2005-62 I.R.B. 953,
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carrier showing actual exportation of the fuel,
A certificate of lading signed by a customs officer of the
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foreign country to which the fuel is exported, or
Notice 2006-92 (alternative fuels and alternative fuel
A statement of the foreign consignee showing receipt of
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mixtures), 2006-43 I.R.B. 774, at
the fuel.
Type of Use Table
The following table lists the nontaxable uses of fuels. You
must enter the number from the table in the Type of use
column on Form 4136.
Notice 2007-97 (alternative fuel and alternative fuel
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mixtures defined), 2007-49 I.R.B. 1092, at IRS.gov/IRB/
Notice 2008-110 (biodiesel and cellulosic biofuel),
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2008-51 I.R.B. 1298, at IRS.gov/IRB/2008-51
No.
Type of Use
Notice 2010-68 (Alaska dyed diesel exemption), Notice
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2010-44 I.R.B. 576, at IRS.gov/IRB/2010-44
1
2
On a farm for farming purposes
Off-highway business use (for business use
other than in a highway vehicle registered or
required to be registered for highway use)
Notice 2023-6 (sustainable aviation fuel credit), at
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3
4
5
6
7
Export
Recordkeeping
You must keep records to support any credits claimed on
this return for at least 3 years from the date the return is
due or filed, whichever is later.
In a boat engaged in commercial fishing
In certain intercity and local buses
In a qualified local bus
Including the Fuel Tax Credit in Income
In a bus transporting students and employees of
schools (school buses)
Include any credit or refund of excise taxes on fuels in your
gross income if you claimed the total cost of the fuel
(including the excise taxes) as an expense deduction that
reduced your income tax liability. See Pub. 510.
8
For diesel fuel and kerosene (other than
kerosene used in aviation) used other than as a
fuel in the propulsion engine of a train or
diesel-powered highway vehicle (but not
off-highway business use)
Specific Instructions
How To Make a Claim
9
In foreign trade
10
11
Certain helicopter and fixed-wing aircraft uses
Complete all information requested for each claim you
make. You must enter the number (when requested) from
the Type of Use Table, later, the number of gallons, or
gasoline or diesel gallon equivalents (GGE or DGE)
(compressed natural gas (CNG), liquefied petroleum gas
(LPG), and liquefied natural gas (LNG) only), and the
amount of credit. If you need more space for any line (for
example, for more types of use), prepare a separate
statement using the same format as the line.
Exclusive use by a qualified blood collector
organization
12
13
14
15
16
In a highway vehicle owned by the United States
that isn’t used on a highway
Exclusive use by a nonprofit educational
organization
Exclusive use by a state, political subdivision of
a state, or the District of Columbia
Attach a separate statement showing any additional
information required for your claim, such as the
computation of the amount to be credited. Write your
name and taxpayer identification number (TIN) on each
statement.
In an aircraft or vehicle owned by an aircraft
museum
In military aircraft
Amount of credit. Generally, multiply the rate by the
number of gallons. For lines 11 and 12, enter the number
of gallons, or gasoline or diesel gallon equivalents (CNG,
LPG, and LNG only). Enter the result (or the combined
result, as indicated by the brackets) in the Amount of
credit column. Include amounts from any separate
statement.
Exported taxable fuel. The claim rates for exported
taxable fuel are listed on lines 1d, 2c, 3e, 4d, 14b, 16a,
and 16b. Taxpayers making a claim for exported taxable
Types of use 13 and 14. Generally, claims for sales of
diesel fuel, kerosene, kerosene for use in aviation,
gasoline, or aviation gasoline for the exclusive use of a
state or local government (or nonprofit educational
organization for gasoline or aviation gasoline) must be
made in the following order.
1. By the registered credit card issuer if the state or
local government (or nonprofit educational organization, if
2
Instructions for Form 4136 (2023)
applicable) used a credit card and the credit card issuer
meets the four requirements discussed under Line 13.
Registered Credit Card Issuers, later. If the credit card
issuer isn’t registered, only the ultimate purchaser may
make this claim.
2. By the registered ultimate vendor if the ultimate
purchaser didn’t use a credit card and waives their right to
make the claim and the registered credit card issuer can’t
make the claim.
For line 2d, the aviation fuel must have been used in
foreign trade to claim a credit for the LUST tax paid (type
of use 9).
Line 3. Nontaxable Use of Undyed Diesel Fuel
Claimant. The ultimate purchaser of the diesel fuel is the
only person eligible to make this claim.
Allowable uses. For line 3a, the diesel fuel must have
been used during the period of claim for type of use 2, 6,
7, 8, 11, 13, 14, or 15. For line 3d, the claimant must not
oil and use in a motorboat.
For line 3e, the diesel fuel must have been exported
during the period of claim (type of use 3). See Exported
taxable fuel, earlier.
Additional requirements that must be met are in Pub.
510.
An income tax credit for gasoline and aviation
gasoline can be claimed on Form 4136 by the
!
CAUTION
ultimate purchaser only. Claims by registered
credit card issuers and registered ultimate vendors for
gasoline and aviation gasoline sold to a state or local
government or nonprofit educational organization must be
made on Form 8849 or Form 720, Schedule C.
Line 4. Nontaxable Use of Undyed Kerosene
(Other Than Kerosene Used in Aviation)
Line 1. Nontaxable Use of Gasoline
Claimant. The ultimate purchaser of the kerosene is the
only person eligible to make this claim.
Claimant. The ultimate purchaser of the gasoline is the
only person eligible to make this claim.
Allowable uses. For line 4a, the kerosene must have
been used during the period of claim for type of use 2, 6,
7, 8, 11, 13, 14, or 15. Line 4b doesn’t include claims for
kerosene used in aviation for farming purposes; instead,
see Line 5. Kerosene Used in Aviation below. For line 4c,
the claimant must not have waived the right to make a
includes use as heating oil and use in a motorboat.
Allowable uses. A claim can’t be made for personal use
of any fuel on line 1. Also, for lines 1a and 1c, a claim can’t
be made for any use in a motorboat, other than
commercial fishing.
For line 1a, the gasoline must have been used during
the period of claim for a business use other than in a
highway vehicle registered (or required to be registered)
for highway use (type of use 2).
For line 1b, the gasoline must have been used during
the period of claim on a farm for farming purposes (type of
use 1).
For line 1c, the gasoline must have been used during
the income tax year for type of use 4, 5, 7, 11, 13, 14, or
15. For type of use 13 or 14, the claimant must not have
14, earlier.
For line 4d, the kerosene must have been exported
during the period of claim (type of use 3). See Exported
taxable fuel, earlier.
For lines 4e and 4f, the kerosene must have been used
during the period of claim for type of use 2.
You can claim a credit for the tax on undyed
kerosene you purchased (other than from a
TIP
blocked pump) and used in your home during the
tax period for heating, lighting, or cooking.
For line 1d, the gasoline must have been exported
during the period of claim (type of use 3). See Exported
taxable fuel, earlier.
To claim the credit on line 4a for home use, complete
the following steps.
1. Enter 8 in column(a).
2. Enter the number of gallons of kerosene in column
Line 2. Nontaxable Use of Aviation Gasoline
(c).
Claimant. The ultimate purchaser of the aviation gasoline
3. Multiply the gallons in column (c) by $.243. Enter
the result in column (d).
is the only person eligible to make this claim.
Allowable uses. For line 2b, the aviation gasoline must
have been used during the period of claim for type of use
1, 2, 9, 10, 11, 13, 14, or 15. For type of use 13 or 14, the
claimant must not have waived the right to make a claim.
4. If this is the only fuel tax credit you’re claiming, enter
the amount from column (d) on:
a. Form 4136, line 17; and
b. Schedule 3, Form 1040 (or 1040-SR), line 12.
Use line 2b to make a claim for aviation gasoline used
Line 5. Kerosene Used in Aviation
outside the propulsion system of an aircraft.
For line 2c, the aviation gasoline must have been
exported during the period of claim (type of use 3). See
Exported taxable fuel, earlier.
Claimant. For lines 5a and 5b, the ultimate purchaser of
kerosene used in commercial aviation (other than foreign
trade) is eligible to make this claim. For lines 5c, 5d, and
5e, the ultimate purchaser of kerosene used in
noncommercial aviation (other than nonexempt,
Instructions for Form 4136 (2023)
3
noncommercial aviation and exclusive use by a state,
political subdivision of a state, or the District of Columbia)
is eligible to make this claim. By making this claim, the
claimant is certifying that it hasn’t waived the right to make
the claim.
Model Waiver N in Pub. 510. Only one claim may be filed
for any gallon of diesel fuel.
Registration number. Enter your UB registration number
in the space provided.
Allowable uses. For lines 5a and 5b, the kerosene must
have been used during the period of claim in commercial
aviation. If the claimant buys kerosene partly for use in
commercial aviation and partly for use in noncommercial
For lines 5c and 5d, the kerosene must have been used
during the period of claim for type of use 1, 9, 10, 11, 13,
15, or 16.
For line 5e, the kerosene must have been used during
the period of claim for type of use 9. This claim is made in
addition to the claim made on lines 5c and 5d for type of
use 9. Depending on the tax rate of the kerosene, use
line 4a, 4e, or 4f to make a claim for kerosene used
outside the propulsion system of an aircraft.
Lines 7a and 7b. Sales by Registered Ultimate
Vendors of Undyed Kerosene (Other Than
Kerosene for Use in Aviation)
Claimant. For line 7a, the registered ultimate vendor of
the kerosene is the only person eligible to make this claim.
The registered ultimate vendor must have obtained the
required certificate from the buyer and must have no
reason to believe any information in the certificate is false.
See Model Certificate P in Pub. 510. For line 7b, the
claimant must have a statement, if required, that contains
the date of sale, name and address of the buyer, and the
number of gallons of kerosene sold to the buyer. For lines
7a and 7b, only one claim may be filed for any gallon of
kerosene.
Allowable sales. The fuel must have been sold during
Information for Claims on Lines 6–8
the period of claim:
Registration number. To make an ultimate vendor claim
on lines 6–8, you must be registered. Enter your
registration number, including the prefix, on the applicable
line for your claim. If you aren’t registered, use Form 637
to register.
Required certificates or waivers. The required
certificates or waivers for lines 6–8 are listed in the line
instructions and are available in Pub. 510.
For line 7a, for use by a state or local government
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(including essential government use by an Indian tribal
government); or
For line 7b, from a blocked pump.
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Registration number. Enter your UV or UP registration
number in the space provided.
Information to be submitted. For claims on line 7a,
attach a separate statement with the name and TIN of
each governmental unit to whom the kerosene was sold
and the number of gallons sold to each.
Line 6a. Sales by Registered Ultimate Vendors of
Undyed Diesel Fuel for Use by a State or Local
Government
Line 7c. Sales by Registered Ultimate Vendors of
Undyed Kerosene for Use in Certain Intercity and
Local Buses
Claimant. For line 6a, the registered ultimate vendor of
the diesel fuel is the only person eligible to make this
claim. The registered ultimate vendor must have obtained
the required certificate from the buyer and must have no
reason to believe any information in the certificate is false.
See Model Certificate P in Pub. 510. Only one claim may
be filed for any gallon of diesel fuel.
Allowable sales. The fuel must have been sold during
the period of claim for the exclusive use by a state or local
government (including essential government use by an
Indian tribal government).
Claimant. For line 7c, the registered ultimate vendor of
the kerosene is eligible to make a claim only if the buyer
waives the right to make the claim by providing the
registered ultimate vendor with an unexpired waiver. See
Model Waiver N in Pub. 510. Only one claim may be filed
for any gallon of kerosene.
Registration number. Enter your UB registration number
in the space provided.
Registration number. Enter your UV registration number
Lines 8a and 8b. Sales by Registered Ultimate
Vendors of Kerosene for Use in Commercial
Aviation (Other Than Foreign Trade)
in the space provided.
Information to be submitted. For claims on line 6a,
attach a separate statement with the name and TIN of
each governmental unit to whom the diesel fuel was sold
and the number of gallons sold to each.
Claimant. The registered ultimate vendor of the kerosene
sold for use in commercial aviation is eligible to make this
claim only if the buyer waives the right by providing the
registered ultimate vendor with an unexpired waiver. See
Model Waiver L in Pub. 510. Only one claim may be filed
for any gallon of kerosene sold for use in commercial
aviation.
Line 6b. Sales by Registered Ultimate Vendors of
Undyed Diesel Fuel for Use in Certain Intercity and
Local Buses
Claimant. For line 6b, the registered ultimate vendor of
the diesel fuel is eligible to make a claim only if the buyer
waives the right to make the claim by providing the
registered ultimate vendor with an unexpired waiver. See
Allowable sales. The kerosene sold for use in
commercial aviation must have been sold during the
4
Instructions for Form 4136 (2023)
period of claim for use in commercial aviation (other than
foreign trade).
1. The claim must be for a biodiesel or renewable
diesel mixture sold or used during a period that is at least
1 week.
2. The amount of the claim must be at least $200. To
meet this minimum, amounts from lines 10 and 12 may be
combined.
3. The biodiesel used to produce the biodiesel mixture
must meet ASTM D6751 and meet the Environmental
Protection Agency's (EPA) registration requirements for
fuels and fuel additives under section 211 of the Clean Air
Act. The renewable diesel used to produce the renewable
diesel mixture must be a liquid fuel derived from biomass
that meets the registration requirements for fuels and fuel
additives established by the EPA under section 211 of the
Clean Air Act, and the requirements of the ASTM D975 or
D396, or other equivalent standard approved by the IRS.
Registration number. Enter your UA registration number
in the space provided.
Lines 8c, 8d, 8e, and 8f. Sales by Registered
Ultimate Vendors of Kerosene Sold for Use in
Noncommercial Aviation
Claimant. For line 8c, the registered ultimate vendor of
the kerosene sold for use in nonexempt, noncommercial
aviation is the only person eligible to make this claim. The
registered ultimate vendor must have obtained the
required certificate from the ultimate purchaser. See
Model Certificate Q in Pub. 510. For lines 8d, 8e, and 8f,
the registered ultimate vendor of the kerosene sold for
nontaxable use in noncommercial aviation (foreign trade
for line 8f) is eligible to make this claim only if the buyer
waives the right to make the claim by providing the
registered ultimate vendor with an unexpired waiver. See
Model Waiver L in Pub. 510. For type of use 14, see
Model Certificate P in Pub. 510. Only one claim may be
filed for any gallon of kerosene sold for use in
4. The Certificate for Biodiesel and, if applicable,
Statement of Biodiesel Reseller must be attached to the
first claim filed that is supported by the certificate or
statement. For the renewable diesel mixture credit, you
must edit the certificate and, if applicable, statement to
indicate that the fuel to which the certificate and statement
relate is renewable diesel and state the renewable diesel
meets the requirements discussed above under Claimant.
See Model Certificate O and Model Statement S in Pub.
510. If the certificate and statement aren’t attached to
Form 4136 because they’re attached to a previously filed
claim on Schedule 3 (Form 8849) or Form 720,
noncommercial aviation.
Allowable sales. For line 8c, the kerosene must have
been sold for a nonexempt use in noncommercial aviation.
For lines 8d and 8e, the kerosene sold for use in
noncommercial aviation must have been sold during the
period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or
16.
For line 8f, the kerosene sold for use in noncommercial
aviation must have been sold during the period of claim for
type of use 9. This claim is made in addition to the claim
made on lines 8d and 8e for type of use 9.
Schedule C, or Form 8864, for the biodiesel or renewable
diesel credit, attach a separate statement with the
following information.
a. Certificate identification number.
b. Total gallons of biodiesel or renewable diesel on
certificate.
c. Total gallons claimed on Schedule 3 (Form 8849).
Registration number. Enter your UA (UV if type of use
14) registration number in the space provided.
d. Total gallons claimed on Form 720, Schedule C,
line 12.
Line 10 a-c. Biodiesel or Renewable Diesel
Mixtures
e. Total gallons claimed on Form 8864.
Registration number. If you’re a registered blender or a
taxable fuel registrant, enter your registration number,
including the prefix, on line 10.
Claimant. Any biodiesel or renewable diesel mixture
credit must first be claimed on Form 720, Schedule C, to
reduce your taxable fuel liability reported on Form 720.
Any excess credit may be claimed on Form 720,
Line 10d. Sustainable Aviation Fuel Mixtures
Schedule C; Schedule 3 (Form 8849); Form 4136; or
Form 8864. See Notice 2005-4 and item 4 below for more
information. Only one credit may be taken for each
amount of biodiesel or renewable diesel. If you claimed (or
will claim) an amount of biodiesel or renewable diesel on
Form 720, Form 8849, or Form 8864 for a credit or
payment, then you can't make a claim on Form 4136 for
that same amount of biodiesel or renewable diesel.
Claimant. The person that produced and sold or used a
qualified mixture (a mixture of SAF and kerosene) is the
only person eligible to make this claim. The credit is based
on the gallons of SAF in the qualified mixture. Any SAF
mixture credit must first be claimed on Schedule C to
reduce your taxable fuel liability reported on Form 720.
Any excess credit must be claimed on Form 720,
Schedule C; Schedule 3 (Form 8849); Form 4136; or
Form 8864. See item 4 below for more information.
The biodiesel mixture credit may not be claimed for
biodiesel produced outside the United States for use as a
fuel outside the United States. The United States includes
any territory of the United States. Requirements 1 and 2
must be met only if the credit exceeds the amount of
taxable fuel liability reported. Requirements 3 and 4 must
be met for all claims.
How to claim the credit. Only one credit may be taken
for each amount of SAF. If a person claimed (or will claim)
an amount of SAF on Form 720, Form 8849, or Form 8864
for a credit or payment, then a claim can't be made on
Form 4136 for that same amount of SAF. The qualified
mixture must be used (or sold, in the ordinary course of a
trade or business, for use) in an aircraft.
Instructions for Form 4136 (2023)
5
The SAF credit can't be claimed for qualified mixtures
produced outside of the United States or if the transfer of
such mixture to the fuel tank of an aircraft occurs outside
of the United States. Requirements 1 and 2 must be met
only if the credit exceeds the amount of taxable fuel
liability reported. Requirements 3 and 4 must be met for all
claims.
Registration number. If you're a registered blender or a
taxable fuel registrant, enter your registration number on
line 10.
Line 11. Nontaxable Use of Alternative Fuel
Claimant. The ultimate purchaser of the taxed alternative
fuel is the only person eligible to make this claim.
1. The claim must be for a qualified mixture sold or
used during a period that is at least 1 week.
Allowable uses. The alternative fuel must have been
used during the period of claim for type of use 1, 2, 4, 5, 6,
7, 11, 13, 14, or 15.
Type of use 5. Write “Bus” in the space to the left of
column (a). Enter the correct claim rate in column (b). The
claim rates for type of use 5 are listed below.
2. The amount of the claim must be at least $200. To
meet this minimum, amounts from lines 10 and 12 may be
combined.
3. The SAF used to produce the qualified mixture is
the portion of liquid fuel that isn’t kerosene that (i) either
(A) meets the specifications of one of the ASTM D7566
Annexes, or (B) meets the specifications of ASTM D1655
Annex A1, (ii) isn't derived from coprocessing an
applicable material (or materials derived from an
applicable material) with a feedstock that isn't biomass,
(iii) isn't derived from palm fatty acid distillates or
petroleum, and (iv) has been certified in accordance with
I.R.C. section 40B(e) as having a lifecycle greenhouse
gas emissions reduction percentage of at least 50%.
Applicable material means monoglycerides, diglycerides,
and triglycerides, free fatty acids, and fatty acid esters.
Lifecycle greenhouse gas emissions reduction percentage
means the percentage reduction in lifecycle greenhouse
gas emissions achieved by such fuel as compared with
petroleum-based jet fuel, as defined in accordance with
the most recent Carbon Offsetting and Reduction Scheme
for International Aviation which has been adopted by the
International Civil Aviation Organization with the
Line number
Claim rate
11a
11b
11c
11d
11e
11f
$.109*
.110
ꢀ .109**
.110
ꢀ .17ꢀꢀ
.17ꢀꢀ
.169***
.110
11g
11h
For sales or uses of fuel after December 31, 2015: (*) This is the claim rate per
GGE (5.75 pounds or 1.353 gallons of LPG); (**) This is the claim rate per GGE
(5.66 pounds or 123.57 cubic ft. of CNG); (***) This is the claim rate per DGE (6.06
pounds or 1.71 gallons of LNG)
Type of use 5 example. 10,000 gallons of LPG ÷ 1.353
agreement of the United States, or any similar
= 7,391 GGE x $0.109 = $805.62 claim amount.
methodology which satisfies the criteria under section
211(o)(1)(H) of the Clean Air Act.
Line 12. Alternative Fuel Credit
4. For qualified mixtures produced with a SAF
synthetic blending component (SAF that meets the
qualifications of an ASTM D7566 Annexes), the Certificate
for SAF Synthetic Blending Component, Statement of SAF
Synthetic Blending Component Reseller (if applicable),
and Declaration for SAF Qualified Mixture must be
attached to the first claim filed that is supported by the
certificate or statement. If the certificate and statement
aren't attached to Form 4136 because they're attached to
a previously filed claim on a Form 720, Schedule C; a
Schedule 3 (Form 8849); or a Form 8864, attach a
separate statement with the following information.
The alternative fuel mixture credit can’t be claimed
on this form. The section 6426(d) definition of
!
CAUTION
alternative fuels is revised and liquified hydrogen
is removed from the list of alternative fuel credits for fuel
sold or used after 2022.
Claim rates.
CNG has a claim rate (or GGE) of 121 cubic feet,
•
Compressed gas derived from biomass has a claim rate
•
(or GGE) of 121 cubic feet,
LPG has a claim rate (or GGE) of 5.75 pounds or 1.353
•
gallons of LPG, and
a. Certificate identification number.
LNG has a claim rate (or DGE) of 6.06 pounds or 1.71
•
b. Total gallons of SAF synthetic blending component
gallons of LNG.
on the certificate.
Example. 10,000 gallons of LNG ÷ 1.71 = 5,848 DGE
c. Total gallons claimed on Schedule 3 (Form 8849).
x $0.50 = $2,924 claim amount.
d. Total gallons claimed on Form 720, Schedule C,
Claimant. For the alternative fuel credit, claimant
line 12d.
produced a mixture by mixing taxable fuel with alternative
fuel. Claimant certifies that it (a) produced the alternative
fuel, or (b) has in its possession the name, address, and
EIN of the person(s) that sold the alternative fuel to the
claimant; the date of purchase; and an invoice or other
documentation identifying the amount of the alternative
fuel. The claimant also certifies that it made no other claim
for the amount of the alternative fuel, or has repaid the
e. Total gallons claimed on Form 8864.
5. If requirements 1 and 2 above aren't met, see
Annual Claims, later. Enter the number of gallons and the
appropriate rate in the Rate column on line 10d. If more
than one rate applies, leave the Rate column blank and
attach a schedule showing the rates and number of
gallons claimed at each rate. Enter the claim amount on
line 10d.
6
Instructions for Form 4136 (2023)
amount to the government. The alternative fuel was sold
by the claimant to any person for use as a fuel or was
used as a fuel by the claimant.
Registration number. Enter your CC registration
number in the space provided.
For line 13c, if the kerosene was taxed at $.244,
Registration number. You must enter your registration
the claim rate is $.243. Write “Taxed at $.244” in
!
number, including the prefix, in the space provided.
CAUTION
the space to the left of column (b). Enter $.243 in
column (b).
How to claim the credit. Any alternative fuel credit must
first be claimed on Form 720, Schedule C, to reduce your
section 4041 taxable fuel liability for alternative fuel and
CNG reported on Form 720. Any excess credit may be
claimed on Form 720, Schedule C; Schedule 3 (Form
8849), or Form 4136.
For alternative fuel produced after December 31, 2011,
the alternative fuel mixture credit can only be claimed on
Form 720, Schedule C, and not on Form 4136, or
Schedule 3 (Form 8849). Furthermore, you may only claim
it to the extent of your section 4081 taxable fuel liability for
gasoline, diesel fuel, and kerosene.
Line 14. Nontaxable Use of a Diesel-Water Fuel
Emulsion
Claimant. The ultimate purchaser of the diesel-water fuel
emulsion is the only person eligible to make this claim.
Allowable uses. For line 14a, the diesel-water fuel
emulsion must have been used during the period of claim
for type of use 1, 2, 5, 6, 7, 8, 11, 13, 14, or 15. For
line 14b, the diesel-water fuel emulsion must have been
exported during the period of claim (type of use 3). See
Exported taxable fuel, earlier.
Type of use 5. Write “Bus” in the space to the left of
column (a). Enter the correct claim rate in column (b). The
claim rate for type of use 5 is $.124 per gallon.
Calculate the limitation for alternative fuel separately
and enter on line 13 only the gallons of mixtures that do
not exceed your section 4081 taxable fuel liability for
gasoline, diesel fuel, and kerosene.
The alternative fuel credit can't be claimed for
alternative fuel produced outside the United States for use
as a fuel outside the United States. The United States
includes any territory of the United States. To claim the
credit, you must be registered by the IRS.
Line 15. Diesel-Water Fuel Emulsion Blending
Claimant. The person that produced (the blender) and
sold or used the diesel-water fuel emulsion is the only
person eligible to make this claim.
Registration number. You must enter your registration
Registration number. Enter your M registration number
number in the space provided.
in the space provided.
Form 720X. If you’re not registered, you cannot make a
claim at this time. Use Form 637 to apply for registration.
After you're registered by the IRS, file Form 720X to claim
the credit for this period.
Information to be submitted. The blender must attach
a statement to the claim certifying that:
The diesel-water fuel emulsion contains at least 14%
•
water,
The emulsion additive is registered by a U.S.
•
Line 13. Registered Credit Card Issuers
manufacturer with the EPA under section 211 of the Clean
Air Act,
Claimant. The registered credit card issuer is the only
Undyed diesel fuel taxed at $.244 was used to produce
person eligible to make this claim if the credit card issuer:
•
the diesel-water fuel emulsion, and
Is registered by the IRS;
•
The diesel-water fuel emulsion was used or sold for use
Hasn’t collected the amount of tax from the ultimate
•
•
in the blender's trade or business.
purchaser or has obtained the written consent of the
ultimate purchaser to make the claim;
Certifies that it has repaid or agreed to repay the
•
Line 16. Exported Dyed Fuel and Exported
Gasoline Blendstocks
amount of tax to the ultimate vendor, has obtained the
written consent of the ultimate vendor to make the claim,
or has otherwise made arrangements which directly or
indirectly provide the ultimate vendor with reimbursement
of the tax; and
Claimant. The person that exported dyed diesel fuel or
dyed kerosene during the period of claim is the only
person eligible to make this claim. See Exported taxable
fuel, earlier.
Has in its possession an unexpired certificate from the
•
ultimate purchaser and has no reason to believe any of
the information in the certificate is false. See Model
Certificate R in Pub. 510.
Paperwork Reduction Act Notice. We ask for the
information on Form 4136 to carry out the Internal
Revenue laws of the United States. We need it to ensure
that you're complying with these laws and to allow us to
figure and collect the right amount of tax.
If any of these conditions isn’t met, the credit card
issuer must collect the tax from the ultimate purchaser and
only the ultimate purchaser can make the claim.
You aren’t required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must
be retained as long as their contents may become
Allowable sales. The diesel fuel, kerosene, or kerosene
for use in aviation must have been purchased with a credit
card issued to the ultimate purchaser during the period of
claim for the exclusive use by a state or local government
(including essential government use by an Indian tribal
government).
material in the administration of any Internal Revenue law.
Instructions for Form 4136 (2023)
7
Generally, tax returns and return information are
confidential, as required by section 6103.
or the form, 30 min.; Preparing, copying, assembling,
and sending the form to the IRS, 59 min.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0162 and is included in
the estimates shown in the Instructions for Form 1040.
The estimated burden for all other taxpayers is:
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
4136 simpler, we’d be happy to hear from you. You can
write to us at the address listed in the instructions of the
tax return with which Form 4136 is filed.
Recordkeeping, 36 hr., 56 min.; Learning about the law
8
Instructions for Form 4136 (2023)