rom 4136

Department of the Treasury
Internal Revenue Service

Credit for Federal Tax on Fuels
(And Credit for Purchase of Diesel-Powered Highway Vehicles)

> Attach this form to your Income tax return.

OMB No. 1545-0162

1990

Attachment
Sequence No. 23

Name (as shown on your income tax return)

Soclal securlty or employer Identification number

GEG] _sDiesel-Powered Highway Vehicle Credit

(a)
Number of Ate cleat
1 Diesel-poweredcars . . . . $102.00 $
2 Diesel-powered light trucks and vans . 198.00
3__Total diesel-powered highway vehicle credit _. > \$
Fuel Tax Credit
@ (b)
Type of Fuel Type ou Number of {o) (a)
ype orrue (Seetable below.)| Gallons. Rate Creat
1 Gasoline .091/.09 (.141*)|$
2 > Gasohol .031/.03 (.087*)
3 Diesel fuel. .151/.15 (.201*)
4 Special motor fuels .091/.09 (.141*)
5 Gasoline used in aviation . : -121/.12 (.151*))
6 Aviation fuel (other than gasoline) 141/.14 (.176*)
7 Other (See instructions.) . .
8 Totalfueltaxcredit. . . 2... oa toe 1s
*This rate is only for fuel purchased and used after November 30, 1990.
iztaay Total Income Tax Credit
Total income tax credit claimed (add line 3, column (c) in Part | and line 8, column (d) in Part II). Enter here and on
Form 1040, line 60; Form 1120, line 32g; Form 1120-A, line 28g; Form 1120S, line 23c; Form 1041, line 24g; or
the properline ofotherreturns. . . En

Type of Use Table

This table lists the uses for which you may
claim a credit for fuels. See Pub. 378, Fuel
Tax Credits and Refunds, for definitions of
these uses.

Ona farm for farming purposes
Off-highway business use

Export

Commercial fishing vessel

Intercity or local bus

School bus

Diesel fuel used in boats, used as
heating oil, or used for nonbusiness
off-highway use

Diesel fuel used in a qualified local bus
Supplies for aircratt

Commercial aviation

Helicopters

Gasoline used to make gasohol

maroon oe

a

m

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 this
information. We need it to ensure that
taxpayers 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 . 6 hrs., 56 min.
Learning about
the law or the form _. 6 min.

Preparing and sending
the form to IRS . 13 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.

General Instructions

Purpose of Form.—Form 4136 is used by
individuals, estates, trusts, or corporations
to claim credit for Federal excise tax 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.)
Requirements.—In order 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 a refund of the tax.
Including Fuel Tax Credit in Income. —
The amount of the credit on line 8, Part Il,
must be included in your gross income if
you claimed the taxes paid as an expense
deduction that reduced your income tax
liability.

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 1991— all contain
information on the credit for fuels. They are
available from many IRS offices, or you may
call 1-800-829-FORM (3676) to order any
publications needed.

Specific Instructions

Part!

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 for
highway use in the U.S. under the laws of
any state. If you claim the credit for diesel-
powered vehicles, for depreciation purposes
you must reduce the basis of the vehicle by
the credit claimed.

Part Il

Amount of Fuel Credit.—The rate of tax
imposed on fuels changed during 1990.
Before September 1, 1990, the rate of tax
included the Leaking Underground Storage
Tank (LUST) tax. After August 31, 1990,
and before December 1, 1990, the rate of
tax does not include the LUST tax. After
November 30, 1990, the rate of tax on fuels
was increased and the LUST tax was
reimposed.

Form 4136 (1990)


Form 4136 (1990)

Page 2

The rate of tax shown on your record of
purchase determines the amount of credit
you may claim. For lines 1-6, include only
fuel at the specified rate in column (c). All
claims for fuel taxed at a different rate must
be included on line 7

Line 1, Gasoline. —You may claim a credit
of 9.1 or 9 cents a gallon for the tax
included in the price of gasoline used for
uses a, b, c, d, €, or f from the Type of Use
Table on page 1. However, gasoline
purchased and used in December at the
new rate of 14.1 cents a gallon is also
claimed on this line.

Line 2, Gasohol.— You may claim a credit
of 3.1 or 3 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. However gasohol
purchased and used in December at the
new rate of 8.7 cents a gallon is also
claimed on this line.

Line 3, 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 15.1 or 15 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. However, diesel fuel
purchased and used in December at the
new rate of 20.1 cents a gallon is also
claimed on this line. Also, see line 7, Other,
to claim a credit for diesel fuel used in
intercity or local buses.

Line 4, 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
9.1 or 9 cents a gallon 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. However. special motor fuel
purchased and used in December at the
new rate of 14.1 cents a gallon is also
claimed on this line.

Line 5, Gasoline Used in Aviation.—You
may claim a credit of 12.1 or 12 centsa
gallon for the tax included in the price of
gasoline used in aviation for use a from the
Type of Use Table on page 1. However
gasoline used in aviation on a farm for
farming purposes purchased and used in
December at the new rate of 15.1 centsa
gallon is also claimed on this line. Also, see
line 7. Other to claim credit for gasoline
used for other aviation purposes.

Line 6, Aviation Fuel (other than
Gasoline).— Aviation fuel generally may be
bought for nontaxable purposes 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 14.1 or 14 cents a gallon for the
tax included in the price of aviation fuel
used for use i from the Type of Use Table on
page 1 However aviation fuel (other than
gasoline) purchased and used in December
at the new rate of 17.6 cents a gallon is also
claimed on this line. Also, see line 7 Other
to claim a credit for additional uses of
aviation fuel (other than gasoline).

Line 7, Other (Claims related to taxes
imposed on fuels at rates other than the
rates listed above.)

e Gasoline Used in Aviation.—You may
claim a credit of 9 cents a gallon for the tax
included in the price of gasoline used in
aviation for uses i or j. However gasoline
used in aviation purchased and used in
December at the new rate of 14 cents a
gallon is also claimed on this line for uses i
orj. You may claim a credit of 9.1 or 9 cents
a gallon for the tax included in the price of
gasoline used in aviation for use k from the
Type of Use Table on page 1. However
gasoline used in aviation purchased and
used in December at the new rate of 14.1
cents a gallon is also claimed on this line.

e Aviation Fuel (other than Gasoline).—
Aviation fuel generally may be bought for
nontaxable purposes 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 14 centsa
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. However
aviation fuel (other than gasoline)
purchased and used in December at the
new rate of 17.5 cents a gallon is also
claimed on this line.

@ Gasoline Used To Make Gasohol.—if
you purchased gasoline at a price that
included 9.1 or 9 cents a gallon tax and
used that gasoline to make gasohol, you
may claim a credit of 5.66 or 5.67 cents a
gallon of gasoline used for use m from the
Type of Use Table on page 1. However if
you purchased gasoline used to make
gasoho! and used it in December at the new
rate of 14.1 cents a gallon, you may claim a
credit of 4.44 cents a gallon on this line.

@ Diesel Fuel Used in intercity or Local
Buses.—Diese! fuel generally may be
bought at the reduced rate of 3.1 or 3 cents
a gallon for use in intercity or local buses.
However, if you bought diesel fuel at a price
that included 15.1 or 15 cents a gallon tax,
you may claim a credit of 12 cents a gallon
for the tax included in the price of diesel
fuel used for use e from the Type of Use
Table on page 1. However if you purchased
diesel fuel used in intercity or local buses
and used it in December at the the new rate
of 20.1 cents a gallon, you may claim a
credit of 17 cents a gallon on this line.

Line-by-Line Instructions
Part!

Enter on:

Line 1, column (a).—The number of cars
you purchased this year

Line 1, column (c).—The amount of credit
by multiplying column (a) by column (b).
Line 2, columns (a) through (c).—Repeat
the procedures for line 1 for light trucks and
vans.

Line 3, column (c).—The amount of credit
by adding lines 1 and 2, column (c).

Part Il
Enter on:

Lines 1 through 6.—If more than one rate
specified in column (c) applies, enter the
total gallons of the fuel in column (b).
Determine the credit for each different rate
based on the amounts in column (c). Enter
the combined total credit in column (d).
Line 1, column (a).—From the Type of Use
Table on page 1, enter 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.
Line 1, column (b).—The number of
allons of Easoline used for the purpose you
jisted in column (a).
Line 1, column (d).—The amount of credit
by multiplying column (b) by column (c),
Lines 2 through 6, columns (a) through
(d).—Repeat the procedures for line 1 for
each type of fuel
Line 7, Other.— Determine the credit for
each different fuel at each different rate
based on the amounts in the specific
instructions above for Line 7 Enter the
combined total credit in column (d). Enter
the rate allowed for the credit or the word
“various” on line 7, column (c) if more than
one rate applies.
Line 8, column (d).—The amount of credit
by adding lines 1 through 7 column (d).

Part Ill
Enter the total income tax credit by adding

the amounts in Part |, line 3, column (c) and
Part Il, line 8, column (d).

#U.S.GPO: 1990-265-439 E..43-1410168