OMB No. 1545-0162 Credit for Federal Tax Paid on Fuels

Form 4136 (And Credit for Purchase of Diesel-Powered Highway Vehicles)

Department of the Treasury

Internal Revenue Service

Attachment

© Attach this form to your income tax return. Sequence No. 23

Name (as shown on your income tax return) Social security or employer identification number

Diesel-Powered Highway Vehicle Credit

(a)

Number of

Vehicles

(c)

Credit

(b)

Credit per vehicle

1 Diesel-powered cars $102.00 $

2 Diesel-powered light trucks and vans 198.00

3 Total diesel-powered highway vehicle credit. Add lines 1 and 2, column (c) © $

Fuel Tax Credit

(b)

Number of

Gallons

(a)

Type of Use

(See table below.)

(d)

Credit

(col. (b) 3 col. (c))

(c) Type of Fuel Credit per gallon

4 Gasoline .141 $

Gasohol bought for nontaxable purposes

(See line 10 for gasohol blender credit.)

5

6 Diesel fuel

7 Special motor fuel

8 Gasoline used in aviation:

9 Aviation fuel (other than gasoline):

10 Gasohol blender credit (gasoline bought at

the full tax rate and used to make gasohol)

12 Total fuel tax credit. Add lines 4–11, column (d) © $

Total Income Tax Credit

Total income tax credit claimed (add line 3 and line 12). Enter here and on Form 1040,

line 59 (also check box b on line 59); Form 1120, line 32g; Form 1120-A, line 28g; Form

1120S, line 23c; Form 1041, line 24g; or the proper line of other returns © $

Preparing and sending

the form to the IRS 7 min.

Type of Use Table

This table lists the uses for which you

may claim a credit for taxes paid on

fuels. See Pub. 378, Fuel Tax Credits

and Refunds, for definitions of these

uses.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from

you. You can write to both the IRS and

the Office of Management and Budget

at the addresses listed in the

instructions of the tax return with which

this form is filed.

a On a farm for farming purposes

b Off-highway business use

c Export

d Commercial fishing vessel

e Intercity or local bus

f School bus

g Diesel fuel used in boats, as heating

oil, or for off-highway use

h Diesel fuel used in a qualified local

bus

i Used in foreign trade

j Commercial aviation

k Certain helicopters

m Gasoline taxed at 14.1 cents a gallon

and used to make gasohol

Paperwork Reduction Act Notice.—We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

The time needed to complete and file

this form will vary depending on

individual circumstances. The estimated

average time is:

Recordkeeping 7 hr., 25 min.

Form 4136 (1992)

.087*

.201

.141/.14

Cat. No. 12625R

Part III

Part I

Part II

1

2

3

4

5

6

7

8b

IRS

CRN

301

312

303

304

a Taxed at 15.1 cents a gallon

b Taxed at 14.1 cents a gallon

a

b

Used in foreign trade

Used on a farm, in certain helicopters, or

in commercial aviation

Diesel fuel bought at the full tax rate and

used in intercity or local buses

11

9b

10

11

12

.176

.175

.0444*

.17

i

a, j, k

m

e

307

310

302

305

%

IRS

CRN

318

8a %

9a

Caution: If you claimed any fuel tax refunds on Form 843, Claim for Refund and Request for Abatement, you cannot claim

those amounts as credits on Form 4136.

a / i, j

a, k / i, j

.151/.15

.141/.14

13

13

$

*Caution: Pending legislation may allow credits for additional alcohol mixtures produced after December 31, 1992. See the

instructions for line 5 and line 10 for more information.
Form 4136 (1992)

Line 4. Gasoline.—You may claim a credit

of 14.1 cents a gallon for the tax included

in the price of gasoline used for uses a, b,

c, d, e, or f from the Type of Use Table

on page 1. Also, see line 8 to claim a

credit for gasoline used in aviation.

Lines 1 and 2, column (c).—Enter the

amount of credit figured by multiplying

column (a) by column (b).

Line 5. Gasohol bought for nontaxable

purposes.—You may claim a credit of

8.7 cents a gallon for the tax included in

the price of gasohol used for uses a, b,

c, d, e, or f from the Type of Use Table

on page 1. Also, see line 10 to claim the

gasohol blender credit.

Line 6. Diesel fuel.—Diesel fuel

generally may be bought for nontaxable

purposes at a price that does not

include the excise tax. However, if you

bought diesel fuel at a price that

included the tax, you may claim a credit

of 20.1 cents a gallon for the tax

included in the price of diesel fuel used

for uses a, b, c, d, f, g, or h from the

Type of Use Table on page 1. Also, see

line 11 to claim a credit for diesel fuel

bought at the full tax rate and used in

intercity or local buses.

9b. Used on a farm for farming

purposes, in certain helicopters, or in

commercial aviation.—Aviation fuel

generally may be bought for these

nontaxable purposes at a price that only

includes the LUST tax. However, if you

bought aviation fuel at a price that

included the full 17.6 cents a gallon tax,

you may claim a credit of 17.5 cents a

gallon for the tax included in the price of

aviation fuel used for uses a, j, or k from

the Type of Use Table on page 1. The 1⁄10 of a cent a gallon LUST tax will not

be refunded.

Line 7. Special motor fuel.—Special

motor fuel generally may be bought for

nontaxable purposes at a price that

does not include the excise tax.

However, if you bought special motor

fuel at a price that included the tax, you

may claim a credit of 14.1 cents a gallon

(14 cents for liquefied petroleum gas) for

the tax included in the price of special

motor fuel used for uses a, b, c, or d

from the Type of Use Table on page 1.

Line 10. Gasohol blender credit.—If

you bought gasoline at a price that

included the 14.1 cents a gallon tax,

have not claimed a refund, and used

that gasoline to make gasohol, you may

claim a credit of 4.44 cents for each

gallon of gasoline used to make gasohol.

Line 8, Gasoline used in aviation.

Part II

Page 2

Lines 1 and 2, column (a).—Enter on

line 1 the number of diesel-powered

cars you purchased this year. Enter on

line 2 the number of diesel-powered

light trucks and vans.

Specific Instructions

Part I

Diesel-Powered Highway Vehicle.—If

you bought a diesel-powered highway

vehicle during the year for a use other

than resale and you are the first

purchaser, you may claim a one-time

credit of $102 for an automobile and

$198 for a light truck or van. The vehicle

must be a diesel-powered highway

vehicle that has at least four wheels, has

a gross vehicle weight rating of 10,000

pounds or less, and is registered under

the laws of any state for highway use in

the United States. If you claim the credit

for diesel-powered vehicles, you must

reduce the depreciable basis of the

vehicle by the credit claimed.

Additional Information on Credits.—

See Pub. 378 for definitions and rules

relating to the Federal excise tax and for

information on claiming a quarterly

refund of tax rather than waiting until

you file your income tax return to claim

a credit. Pub. 225, Farmer’s Tax Guide;

Pub. 595, Tax Guide for Commercial

Fishermen; and Pub. 510, Excise Taxes

for 1993—all contain information on the

credit for tax paid on fuels. They are

available from many IRS offices, or you

may order them by calling

1-800-TAX-FORM (1-800-829-3676).

Line 9. Aviation fuel (other than gasoline).

9a. Used in foreign trade.—Aviation

fuel generally may be bought for use in

foreign trade at a price that does not

include the excise tax. However, if you

bought aviation fuel at a price that

included the tax, you may claim a credit

of 17.6 cents a gallon for the tax

included in the price of aviation fuel

used in foreign trade.

Lines 4 through 7, column (a).—You

must enter from the Type of Use Table

on page 1 a letter for each use for which

you are claiming the credit, such as on a

farm for farming purposes or

off-highway business use. See the

instructions under each fuel type for

uses that may qualify for a credit.

Lines 4 through 11, column (b).—Enter

the number of gallons of fuel used for

the purposes listed in column (a).

Lines 4 through 11, column (d).—

Figure the amount of credit by

multiplying column (b) by column (c). For

line 8, combine the amount of credit

figured on lines 8a and 8b and enter the

total in column (d). For line 9, combine

the amount of credit figured on lines 9a

and 9b and enter the total in column (d).

8a. Taxed at 15.1 cents a gallon.—You

may claim a credit of 15.1 cents a gallon

for the tax included in the price of

gasoline used in aviation on a farm for

farming purposes.

You may claim a credit of 15 cents a

gallon for the tax included in the price of

gasoline used in aviation for uses i or j

from the Type of Use Table on page 1.

The 1⁄10 of a cent a gallon LUST tax will

not be refunded.

8b. Taxed at 14.1 cents a gallon.—You

may claim a credit of 14.1 cents a gallon

for the tax included in the price of

gasoline used in aviation for uses a or k

from the Type of Use Table on page 1.

You may claim a credit of 14 cents a

gallon for the tax included in the price of

gasoline used in aviation for uses i or j

from the Type of Use Table on page 1.

The 1⁄10 of a cent a gallon LUST tax will

not be refunded.

Line 11. Diesel fuel bought at the full

tax rate and used in intercity or local

buses.—Diesel fuel generally may be

bought at a price that includes only the

3.1 cents a gallon tax for use in intercity

or local buses. However, if you bought

diesel fuel at a price that included the

full 20.1 cents a gallon tax, you may

claim a credit of 17 cents a gallon for

the tax included in the price of diesel

fuel used in intercity or local buses.

Requirements.—To claim a credit you

must (1) use the fuel for a purpose listed

in the Type of Use Table, (2) buy the fuel

at a price that included the tax, and (3)

not have requested or received a refund

of the tax.

Including Fuel Tax Credit in Income.—

You must include the amount of the

credit from line 12, Part II, in your gross

income if you took a deduction on your

tax return for the taxes paid and that

deduction reduced your tax liability.

General Instructions

Purpose of Form.—Form 4136 is used

by individuals, estates, trusts, or

corporations to claim credit for Federal

excise tax paid on fuels and to claim the

credit for diesel-powered highway

vehicles. (Partnerships cannot file this

form; instead, they must attach a

statement to Form 1065, U.S.

Partnership Return of Income, showing

the number of gallons of fuel allocated

to each partner, the types of use, and

the applicable tax rates.)

A Change to Note

The only uses that qualify for the credit on

lines 8–11 are preprinted in column (a).

Percentage of Credit rate per

alcohol in mixture gallon of gasoline

10% or more alcohol $ .0870

At least 7.7% but less than 10% .0994

At least 5.7% but less than 7.7% .1102

Percentage of Credit rate per

alcohol in mixture gallon of gasoline

10% or more alcohol $ .0444

At least 7.7% but less than 10% .0333

At least 5.7% but less than 7.7% .0242

Caution: If the pending legislation is

enacted, the credit rates that will be

effective after December 31, 1992 are

shown in the table below. Get Pub. 553,

Highlights of 1992 Tax Changes, to see

if the legislation has been enacted.

Caution: If the pending legislation is

enacted, the credit rates that will be

effective after December 31, 1992 are

shown in the table below. Get Pub. 553

to see if the legislation has been

enacted.