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Federal Credit For Federal Tax Paid On Fuels
Extracted from PDF file 2023-federal-form-4136.pdf, last modified December 2023Credit For Federal Tax Paid On Fuels
4136 Credit for Federal Tax Paid on Fuels Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form4136 for instructions and the latest information. Form OMB No. 1545-0162 2023 Attachment Sequence No. 79 Taxpayer identification number Name (as shown on your income tax return) Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), claimant certifies that a certificate has not been provided to the credit card issuer. 1 Note: CRN is the credit reference number. Nontaxable Use of Gasoline (a) Type of use a b c d 2 Off-highway business use Use on a farm for farming purposes (b) Rate (c) Gallons } $ .183 .183 Other nontaxable use (see Caution above line 1) Exported (d) Amount of credit .183 .184 (e) CRN 362 $ 411 Nontaxable Use of Aviation Gasoline (a) Type of use a b c d 3 Use in commercial aviation (other than foreign trade) Other nontaxable use (see Caution above line 1) Exported LUST tax on aviation fuels used in foreign trade (b) Rate (c) Gallons (d) Amount of credit $ .15 .193 .194 .001 (e) CRN $ 354 324 412 433 Nontaxable Use of Undyed Diesel Fuel Claimant certifies that the diesel fuel did not contain visible evidence of dye. Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here (a) Type of use Nontaxable use Use on a farm for farming purposes Use in trains e Exported 4 a b c d (b) Rate (c) Gallons Use in certain intercity and local buses (see Caution above line 1) (d) Amount of credit } $ .243 .243 .243 . . (e) CRN $ 360 353 .17 .244 350 413 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Claimant certifies that the kerosene did not contain visible evidence of dye. Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . (a) Type of use a Nontaxable use taxed at $.244 b Use on a farm for farming purposes c Use in certain intercity and local buses (see Caution above line 1) d Exported e Nontaxable use taxed at $.044 f Nontaxable use taxed at $.219 For Paperwork Reduction Act Notice, see the separate instructions. (b) Rate (c) Gallons (d) Amount of credit } $ .243 .243 $ . . (e) CRN 346 .17 .244 347 414 .043 .218 377 369 Cat. No. 12625R Form 4136 (2023) Page 2 Form 4136 (2023) 5 Kerosene Used in Aviation (a) Type of use a Kerosene used in commercial aviation (other than foreign trade) taxed at $.244 (b) Rate (c) Gallons (e) CRN (d) Amount of credit $ .200 $ 417 b Kerosene used in commercial aviation (other than c foreign trade) taxed at $.219 .175 355 Nontaxable use (other than use by state or local government) taxed at $.244 .243 346 .218 .001 369 433 d Nontaxable use (other than use by state or local government) taxed at $.219 e 6 LUST tax on aviation fuels used in foreign trade Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye. Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here (b) Rate a Use by a state or local government b Use in certain intercity and local buses 7 (c) Gallons (d) Amount of credit $ .243 .17 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene for Use in Aviation) . . (e) CRN $ 360 350 Registration No. Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye. Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . (b) Rate a Use by a state or local government b Sales from a blocked pump c Use in certain intercity and local buses 8 (c) Gallons } $ .243 .243 .17 Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation (d) Amount of credit $ . . (e) CRN 346 347 Registration No. Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted. (a) Type of use a Use in commercial aviation (other than foreign trade) taxed at $.219 (b) Rate $ .175 (c) Gallons (d) Amount of credit $ (e) CRN 355 b Use in commercial aviation (other than foreign trade) taxed at $.244 c d e f Nonexempt use in noncommercial aviation Other nontaxable uses taxed at $.244 Other nontaxable uses taxed at $.219 LUST tax on aviation fuels used in foreign trade .200 .025 .243 .218 .001 417 418 346 369 433 Form 4136 (2023) Page 3 Form 4136 (2023) 9 Reserved for future use Registration No. (b) Rate (c) Gallons of alcohol a Reserved for future use b Reserved for future use 10 (d) Amount of credit (e) CRN $ Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel Mixture Credit Registration No. Biodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel or renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. Sustainable aviation fuel (SAF) mixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was produced by the claimant in the United States, such mixture was used by the claimant (or sold by the claimant for use) in an aircraft, such sale or use was in the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of such aircraft occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that is not 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) is not derived from coprocessing an applicable material (or materials derived from an applicable material) with a feedstock that is not biomass, (iii) is not derived from palm fatty acid distillates or petroleum, and (iv) has been certified in accordance with section 40B(e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 50 percent. For all claims. Claimant has attached the appropriate certificates and, if applicable, appropriate reseller statements. Claimant has no reason to believe that the information in the certificate or statement is false. See the instructions for additional information and requirements. (b) Rate a b c d 11 Biodiesel (other than agri-biodiesel) mixtures Agri-biodiesel mixtures Renewable diesel mixtures Sustainable aviation fuel mixtures (see instructions) (c) Number of gallons sold or used $1.00 1.00 1.00 (d) Amount of credit (e) CRN 388 390 307 440 $ Nontaxable Use of Alternative Fuel Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions. (a) Type of use a b c d e Liquefied petroleum gas (LPG) (see instructions) “P Series” fuels Compressed natural gas (CNG) (see instructions) Liquefied hydrogen Fischer-Tropsch process liquid fuel from coal (including peat) f Liquid fuel derived from biomass g Liquefied natural gas (LNG) (see instructions) h Liquefied gas derived from biomass (b) Rate $ .183 .183 .183 .183 .243 .243 .243 .183 (c) Gallons, or gasoline or diesel gallon equivalents (d) Amount of credit $ (e) CRN 419 420 421 422 423 424 425 435 Form 4136 (2023) Page 4 Form 4136 (2023) 12 Alternative Fuel Credit Registration No. (b) Rate a b c d e f g h i 13 Liquefied petroleum gas (LPG) (see instructions) “P Series” fuels Compressed natural gas (CNG) (see instructions) Reserved for future use Fischer-Tropsch process liquid fuel from coal (including peat) Liquid fuel derived from biomass Liquefied natural gas (LNG) (see instructions) Liquefied gas derived from biomass Compressed gas derived from biomass $ .50 .50 .50 $ (e) CRN 426 427 428 .50 .50 .50 .50 .50 Registered Credit Card Issuers 430 431 432 436 437 Registration No. (b) Rate a Diesel fuel sold for the exclusive use of a state or local government b Kerosene sold for the exclusive use of a state or local government c Kerosene for use in aviation sold for the exclusive use of a state or local government taxed at $.219 14 (d) Amount of credit (c) Gallons, or gasoline or diesel gallon equivalents (c) Gallons $ .243 .243 (d) Amount of credit $ (e) CRN 360 346 .218 369 Nontaxable Use of a Diesel-Water Fuel Emulsion Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions. (a) Type of use a Nontaxable use b Exported 15 (b) Rate $ .197 .198 Diesel-Water Fuel Emulsion Blending 16 (d) Amount of credit $ (e) CRN 309 306 Registration No. (b) Rate Blender credit (c) Gallons (c) Gallons $ .046 (d) Amount of credit $ (e) CRN 310 Exported Dyed Fuels and Exported Gasoline Blendstocks (b) Rate a Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 b Exported dyed kerosene 17 (c) Gallons $ .001 .001 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Schedule 3 (Form 1040), line 12; Form 1120, Schedule J, line 20b; Form 1120-S, line 24c; Form 1041, Schedule G, line 17; or the proper line of other returns . . . . . . . . (d) Amount of credit $ (e) CRN 415 416 17 $ Form 4136 (2023)
2023 Form 4136
More about the Federal Form 4136 Other Tax Credit TY 2023
We last updated the Credit For Federal Tax Paid On Fuels in January 2024, so this is the latest version of Form 4136, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 4136 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 4136 from the Internal Revenue Service in January 2024.
Form 4136 is a Federal Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
Historical Past-Year Versions of Federal Form 4136
We have a total of thirteen past-year versions of Form 4136 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 4136
2011 Form 4136
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