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

(col. (a) 3 col. (b))

(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

(a)

Number of

gallons

(c)

Credit

(col. (a) 3 col. (b))

(b) Type of Fuel Credit per gallon

4 Gasoline .141(.184*) $

5 Gasohol bought for nontaxable purposes containing:

Diesel fuel

8

Special motor fuel

9

Gasoline used in aviation:

Aviation fuel (other than gasoline):

10 Gasohol blender credit for gasoline bought at the full tax

rate and used to make gasohol containing:

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

Total Income Tax Credit

Total income tax credit claimed (add lines 3 and 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.

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.

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., 41 min.

Form 4136 (1993)

.087(.13*)

.201(.244*)

.141/.14(.184/.183*)

Cat. No. 12625R

Part III

Part I

Part II

1

2

3

4

5a

6

7a

8b

IRS

CRN

301

312

303

304

a Taxed at 15.1 cents a gallon (19.4 cents after Sept. 30)

b Taxed at 14.1 cents a gallon (18.4 cents after Sept. 30)

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

11

12

.176(.219*)

.175(.218*)

.17

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.

.151/.15(.194*)

.141/.14(.184*)

13

$

6

7a

5b

5c

13

At least 10% alcohol

At least 5.7% but less than 7.7% alcohol

.0994(.1424*)

.1102(.1532*)

c

10% or more alcohol

At least 7.7% but less than 10% alcohol

At least 5.7% but less than 7.7% alcohol

10a .0444(.0396*)

10b .0333(.0298*)

10c .0242(.0216*) %

a

b

c

At least 7.7% but less than 10% alcohol

a

b

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,

%

b Compressed natural gas (credit rate per thousand cubic feet) 7b .4854* %

*This rate is only for fuel purchased and used after September 30, 1993.

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 and the

applicable tax rates.)
Form 4136 (1993)

Line 4. Gasoline.—You may claim a credit

of 14.1 cents (18.4 cents for purchases

after September 30, 1993) 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 above. Also, see line 8 to claim

a credit for gasoline used in aviation.

Line 5. Gasohol bought for nontaxable

purposes.—You may claim a credit 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. The credit rate per gallon is

based on the percentage of alcohol in the

mixture. 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 (24.4 cents for

purchases after September 30, 1993) 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. 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 (21.9 cents

after September 30, 1993) a gallon tax,

you may claim a credit of 17.5 cents (21.9

cents for uses a or k and 21.8 cents for

use j after September 30, 1993) a gallon

for the tax included in the price of aviation

fuel.

Line 7a. 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 (18.4 cents for purchases after

September 30, 1993) a gallon for the tax

included in the price of special motor fuel

used for uses a, b, c, d, e, or f from the

Type of Use Table. (The credit rate is 14

cents a gallon (18.3 cents for purchases

after September 30, 1993) for liquefied

petroleum gas.)

Line 10. Gasohol blender credit.—If you

bought gasoline at a price that included

the 14.1 cents (18.4 cents after September

30, 1993) a gallon tax, have not claimed a

refund, and used that gasoline to make

gasohol, you may claim a credit for each

gallon of gasoline used to make gasohol.

The credit rate per gallon is based on the

percentage of alcohol in the mixture.

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, Fuel Tax Credits and Refunds,

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 1994—all contain

information on the credit for Federal 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 (21.9

cents for purchases after September 30,

1993) a gallon for the tax included in the

price of aviation fuel used in foreign trade.

Lines 4 through 11, column (a).—Enter

the number of gallons of fuel used for the

purposes listed in the Type of Use Table.

(Enter the number of thousands of cubic

feet of compressed natural gas on line 7b.)

Lines 4 through 11, column (c).— Figure

the amount of credit by multiplying column

(a) by column (b). For lines 5 and 10,

combine the amount of credit figured on

lines a, b, and c and enter the total in

column (c). For lines 7, 8, and 9, combine

the amount of credit figured on lines a and

b and enter the total in column (c).

8a. Taxed at 15.1 cents a gallon.—You

may claim a credit of 15.1 cents (19.4

cents for purchases after September 30,

1993) 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 (19.4

cents for purchases after September 30,

1993) 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. The 1⁄10

of a cent a gallon LUST tax will be

refunded after September 30, 1993.

8b. Taxed at 14.1 cents a gallon.—You

may claim a credit of 14.1 cents (18.4

cents for purchases after September 30,

You may claim a credit of 14 cents (18.4

cents for purchases after September 30,

1993) 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. The 1⁄10

of a cent a gallon LUST tax will be

refunded after September 30, 1993.

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 (7.4 cents after September 30, 1993)

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

(24.4 cents after September 30, 1993) 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.

Type of Use Table

This table lists the uses for which you may

claim a credit for taxes paid on fuels. See

Pub. 378 for definitions of these uses.

a On a farm for farming purposes

b Off-highway business use

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 (18.4

cents after September 30, 1993) and

used to make gasohol

c Export

Amount of Fuel Credit.—The rate of tax

on most fuels increased effective after

September 30, 1993. The rate of tax

shown on your record of purchase

determines the amount of credit you may

claim.

Line 7b. Compressed natural gas.—

Compressed natural gas generally may be

bought for nontaxable purposes at a price

that does not include the excise tax.

However, if you bought compressed

natural gas at a price that included the tax,

you may claim a credit of 48.54 cents per

thousand cubic feet for the tax included in

the price of compressed natural gas used

for uses a, b, c, d, e, or f from the Type of

Use Table.

1993) 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.

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