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

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

(c) Type of Fuel Credit per gallon

1 Gasoline .141 $

2 Gasohol

3 Diesel fuel

4 Special motor fuel

5 Gasoline used in aviation:

6 Aviation fuel (other than gasoline):

7 Gasoline bought at the full tax rate and

used to make gasohol

9 Total fuel tax credit. Add lines 1–8, column (d) © $

Total Income Tax Credit

Total income tax credit claimed (add line 3, column (c) in Part I and line 9, column (d) in Part II).

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 14 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

General Instructions

f School bus

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.) Diesel fuel used in boats, used as

heating oil, or used for off-highway

use

g

h Diesel fuel used in a qualified local bus

i Used in foreign trade

j Commercial aviation

k Certain helicopters

Gasoline taxed at $.141 cents a

gallon and used to make gasohol

m

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.

Paperwork Reduction Act Notice.—We

ask for the information on this form to

carry out the Internal Revenue laws of

Including Fuel Tax Credit in Income.—

You must include the amount of the

credit from line 9, 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.

The time needed to complete and file

this form will vary depending on

individual circumstances. The estimated

average time is:

Recordkeeping 7 hr., 53 min.

Learning about

the law or the form 6 min.

Form 4136 (1991)

.087

.201

.141/.14

Cat. No. 12625R

Part III

Part I

Part II

1

2

3

1

2

3

4

5b

IRS

CRN

301

312

303

304

a Taxed at $.151 cents a gallon

b Taxed at $.141 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

8

6b

7

8

9

.176

.175

.0444

.17

i

a, j or k

m

e

307

310

302

305

%

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.

IRS

CRN

318

5a %

6athese laws and to allow us to figure and
Form 4136 (1991)

Line 1, 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 5 to

claim a credit for gasoline used in

aviation.

Lines 1 and 2, column (c).—Enter the

amount of credit by multiplying column

(a) by column (b).

Line 2, Gasohol.—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.

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 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 8 to claim a credit for diesel fuel

bought at the full tax rate and used in

intercity or local buses.

6b. Used on a farm for farming

purposes, in certain helicopters, or in

commercial aviation.—Aviation fuel

generally may be bought for nontaxable

purposes at a price that only includes

the LUST tax. However, if you bought

aviation fuel at a price that included the

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 is not refunded.

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 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 7, Gasoline bought at the full tax

rate and used to make gasohol.—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 5, Gasoline used in aviation.

Part II

Page 2

Lines 1 and 2, column (a).—Enter the

number of diesel-powered cars you

purchased this year on line 1. Enter the

number of diesel-powered light trucks

and vans on line 2.

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 basis of the vehicle for

depreciation purposes 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 1992—all contain information on the

credit for fuels. They are available from

many IRS offices, or you may order

them by calling 1-800-829-FORM (3676).

Line 6, Aviation fuel (other than

gasoline).

6a. Used in foreign trade.—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 17.6 cents a gallon for

the tax included in the price of aviation

fuel used in foreign trade.

Lines 1 through 5, 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 1 through 8, column (b).—Enter

the number of gallons of fuel used for

the purposes listed in column (a).

Lines 1 through 8, column (d).—Figure

the amount of credit by multiplying

column (b) by column (c). For line 5,

combine the amount of credit figured on

lines 5a and 5b and enter the total in

column (d). For line 6, combine the

amount of credit figured on lines 6a and

6b and enter the total in column (d).

5a. Taxed at $.151 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 is

not refunded.

5b. Taxed at $.141 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 is

not refunded.

Line 8, 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 purchased and used in intercity or

local buses.

Lines 5a and 5b, column (c).—Enter

the credit per gallon that you are

claiming in column (c).