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フォーム4136のための指示、燃料に関する連邦税の支払のためのクレジット

2018年11月12日

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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.  
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  
periodic refund; or  
sustainability requirements under section 40B.  
Form 720, Quarterly Federal Excise Tax Return, to claim  
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.  
See IRS guidance on SAF credit, for more information.  
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.  
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:  
aviation-grade or nontaxable use kerosene), 2005-35  
A copy of the export bill of lading issued by the  
Notice 2005-80 (LUST tax, treatment of kerosene for  
delivering carrier,  
A certificate by the agent or representative of the export  
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,  
carrier showing actual exportation of the fuel,  
A certificate of lading signed by a customs officer of the  
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  
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  
mixtures defined), 2007-49 I.R.B. 1092, at IRS.gov/IRB/  
Notice 2008-110 (biodiesel and cellulosic biofuel),  
2008-51 I.R.B. 1298, at IRS.gov/IRB/2008-51  
No.  
Type of Use  
Notice 2010-68 (Alaska dyed diesel exemption), Notice  
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  
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  
have waived the right to make a claim. See Types of use  
13 and 14, earlier. Type of use 8 includes use as heating  
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  
claim. See Types of use 13 and 14, earlier. Type of use 8  
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  
waived the right to make a claim. See Types of use 13 and  
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.  
See Types of use 13 and 14, earlier.  
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  
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  
aviation, see the rules in Notice 2005-80, section 3(e)(3).  
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  
(including essential government use by an Indian tribal  
government); or  
For line 7b, from a blocked pump.  
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  
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)