Form 4136

Department of the Treasury 

Internal Revenue Service (99)

Credit for Federal Tax Paid on Fuels

▶ Go to www.irs.gov/Form4136 for instructions and the latest information.

OMB No. 1545-0162

2019

Attachment 

Sequence No. 23

Name (as shown on your income tax return) Taxpayer identification number

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 Nontaxable Use of Gasoline Note: CRN is credit reference number.

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Off-highway business use $ .183 

b Use on a farm for farming purposes .183 362

c Other nontaxable use (see Caution above line 1) .183 $

d Exported .184 411

}

2 Nontaxable Use of Aviation Gasoline

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) $ .15 $ 354

b Other nontaxable use (see Caution above line 1) .193 324

c Exported .194 412

d LUST tax on aviation fuels used in foreign trade .001 433

3 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 (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $ .243

b Use on a farm for farming purposes .243 $ 360

c Use in trains .243 353

d Use in certain intercity and local buses (see Caution 

above line 1) .17 350

e Exported .244 413

}

4 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 (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use taxed at $.244 $ .243

b Use on a farm for farming purposes .243 $ 346

c Use in certain intercity and local buses (see Caution 

above line 1) .17 347

d Exported .244 414

e Nontaxable use taxed at $.044 .043 377

f Nontaxable use taxed at $.219 .218 369

}

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 12625R Form 4136 (2019)
Form 4136 (2019) Page 2 

5 Kerosene Used in Aviation (see Caution above line 1)

(a) Type of use (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Kerosene used in commercial aviation (other than 

foreign trade) taxed at $.244 $ .200 $ 417

b Kerosene used in commercial aviation (other than 

foreign trade) taxed at $.219 .175 355

c Nontaxable use (other than use by state or local 

government) taxed at $.244 .243 346

d Nontaxable use (other than use by state or local 

government) taxed at $.219 .218 369

e LUST tax on aviation fuels used in foreign trade .001 433

6 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 (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $ .243 $ 360

b Use in certain intercity and local buses .17 350

7 Sales by Registered Ultimate Vendors of Undyed Kerosene 

(Other Than Kerosene For Use in Aviation) 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 (c) Gallons (d) Amount of credit (e) CRN

a Use by a state or local government $ .243

b Sales from a blocked pump .243 $ 346

c Use in certain intercity and local buses .17 347

}

8 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation 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 (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Use in commercial aviation (other than foreign trade) 

taxed at $.219 $ .175 $ 355

b Use in commercial aviation (other than foreign trade) 

taxed at $.244 .200 417

c Nonexempt use in noncommercial aviation .025 418

d Other nontaxable uses taxed at $.244 .243 346

e Other nontaxable uses taxed at $.219 .218 369

f LUST tax on aviation fuels used in foreign trade .001 433

Form 4136 (2019)
Form 4136 (2019) Page 3 

9 Reserved for future use Registration No. ▶

(b) Rate (c) Gallons 

of alcohol 

(d) Amount of credit (e) CRN

a Reserved for future use $

b Reserved for future use

10 Biodiesel or Renewable Diesel Mixture Credit Registration No. ▶

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM 

D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a 

fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel 

Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 

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. The mixture was sold by the claimant to any 

person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement 

of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 10. See the instructions for line 10 for information 

about renewable diesel used in aviation. 

(b) Rate (c) Gallons 

of biodiesel or 

renewable diesel

(d) Amount of credit (e) CRN

a Biodiesel (other than agri-biodiesel) mixtures $1.00 $ 388

b Agri-biodiesel mixtures 1.00 390

c Renewable diesel mixtures 1.00 307

11 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 (b) Rate (c) Gallons, 

 or gasoline 

or diesel gallon 

equivalents

(d) Amount 

of credit 

(e) CRN

a Liquefied petroleum gas (LPG) (see instructions) $ .183 $ 419

b “P Series” fuels .183 420

c Compressed natural gas (CNG) (see instructions) .183 421

d Liquefied hydrogen .183 422

e Fischer-Tropsch process liquid fuel from coal 

(including peat) .243 423

f Liquid fuel derived from biomass .243 424

g Liquefied natural gas (LNG) (see instructions) .243 425

h Liquefied gas derived from biomass .183 435

12 Alternative Fuel Credit Registration No. ▶

(b) Rate (c) Gallons, or 

gasoline or diesel 

gallon equivalents 

(d) Amount of credit (e) CRN

a Liquefied petroleum gas (LPG) (see instructions) $ .50 $ 426

b “P Series” fuels .50 427

c Compressed natural gas (CNG) (see instructions) .50 428

d Liquefied hydrogen .50 429

e Fischer-Tropsch process liquid fuel from coal (including peat) .50 430

f Liquid fuel derived from biomass .50 431

g Liquefied natural gas (LNG) (see instructions) .50 432

h Liquefied gas derived from biomass .50 436

i Compressed gas derived from biomass .50 437

Form 4136 (2019)
Form 4136 (2019) Page 4 

13 Registered Credit Card Issuers Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Diesel fuel sold for the exclusive use of a state or local government $ .243 $ 360

b Kerosene sold for the exclusive use of a state or local government .243 346

c Kerosene for use in aviation sold for the exclusive use of a state or local 

government taxed at $.219 .218 369

14 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 (b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Nontaxable use $ .197 $ 309

b Exported .198 306

15 Diesel-Water Fuel Emulsion Blending Registration No. ▶

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

Blender credit $ .046 $ 310

16 Exported Dyed Fuels and Exported Gasoline Blendstocks

(b) Rate (c) Gallons (d) Amount of credit (e) CRN

a Exported dyed diesel fuel and exported gasoline blendstocks taxed 

at $.001 $ .001 $ 415

b Exported dyed kerosene .001 416

17 Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on 

Schedule 3 (Form 1040 or 1040-SR), line 12; Form 1120, Schedule J, line 20b; Form 1120-S, 

line 23c; Form 1041, Schedule G, line 16b; or the proper line of other returns . . . . ▶ 17 $

Form 4136 (2019)