Credit for Federal Tax Paid on Fuels

Form 4136

Department of the Treasury

Internal Revenue Service

 Attach this form to your income tax return. 

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

Cat. No. 12625R 

2 Nontaxable Use of Aviation Gasoline

Nontaxable Use of Gasoline

(b) Rate (c) Gallons (d) Amount 

Off-highway business use of gasoline

1

3 Nontaxable Use of Undyed Diesel Fuel

Use of gasoline on a farm for farming purposes

a

b

c Other nontaxable use of gasoline

 See the Instructions on page 3.

(a) Type of use

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; ch

For Paperwork Reduction Act Notice, see the instructions.

Use in commercial aviation (other than foreign trade) 

Other nontaxable use

a

b

Nontaxable use

Use in certain intercity and local buses

a

b

c Use in trains, July 1, 2005 – December 31, 2005

$

4

$

$



$.184/.183*

.184/.183*

.184/.183*

$ .15

.194/.193*

$.244/.243*

.22

.17

Nontaxable Use of Undyed Kerosene (Other Than Aviation-Grade Kerosene and Kerosene Used in 

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; che

Nontaxable use $.244/.243* $ 

Caution:

Use in trains, January 1, 2005 – June 30, 2005 .21

Nontaxable Use of Aviation-Grade Kerosene Before Oct. 1, 2005

Use in commercial aviation (other than foreign trade)

Other nontaxable use 

a

b

$.175

.219

.044

5

c Use in foreign trade 

d

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

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

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

a

b Use in certain intercity and local buses .17 

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

$

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check 

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has ob

consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.

Registration No. 

Use on a farm for farming purposes before Oct. 1, 2005 

Use by a state or local government

a

b

$ $.244

.244/.243*

c Use in certain intercity and local buses .17

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

● There are two credit rates in effect for most fuels during 2005. The * rate is applicable after Sept. 30

● Claims for diesel fuel and kerosene (other than kerosene used in aviation) used on a farm for farming 

poses on new lines 3e and 4c are made only by the ultimate purchaser after September 30, 2005.

● Claims on lines 5 and 8 for aviation-grade kerosene can be made only for uses or sales before Octo

line 14 and the worksheets in the instructions for claims for kerosene used in aviation after September 

Caution: Claims for diesel fuel used on a farm for farming

purposes are made only by the ultimate purchaser on line 3e

after September 30, 2005.

Use on a farm for farming purposes after Sept. 30, 2005

Caution: Claims for kerosene used on a farm for farming

purposes are made only by the ultimate purchaser on line 4c

after September 30, 2005. See the instructions for an

exception for kerosene used in aviation.

Use on a farm for farming purposes after Sept. 30, 2005

Claimant certifies that the aviation-grade kerosene did not contain visible evidence of dye.

Exception. If any of the aviation-grade kerosene included in this claim did contain visible evidence of dye, attach a de

explanation and check here 

Caution: Line 5 applies to claims for aviation-grade kerosene before October 1, 2005. See line 14 and the worksheets i

for kerosene used in aviation after September 30, 2005.

e .243 

c .243 

Caution: Registered ultimate vendors cannot make claims for diesel fuel sold for use on a farm for farming purposes af
Use in certain intercity and local buses

Form 4136 (2005) 

14 Kerosene For Use in Aviation After September 30, 2005. See the instructions for worksheets to figure the 

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other

Than Aviation-Grade Kerosene and Kerosene Used in Aviation)

7

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and chec

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the 

of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.

Use on a farm for farming purposes before Oct. 1, 2005

Use by a state or local government

a

b

c Sales from a blocked pump

Nontaxable Use of Liquefied Petroleum Gas (LPG)

Use in qualified local buses or school buses

a

b

Registration No. 

8 Sales by Registered Ultimate Vendors of Aviation-Grade Kerosene before Oct. 1, 2005

Use in commercial aviation (other than foreign trade)

Other nontaxable use

a

b

Claimant sold the aviation-grade kerosene at a tax-excluded price and has not collected the amount of tax from the bu

amount of tax to the buyer, or has obtained written consent of the buyer to make the claim.

Reg. No. 

c Other nontaxable use

12 Alcohol Fuel Mixture Credit

Alcohol fuel mixtures containing ethanol

Alcohol fuel mixtures containing alcohol (other than ethanol)

a

b

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the c

person for use as a fuel or was used as a fuel by the claimant.

13 Biodiesel Mixture Credit

Biodiesel (other than agri-biodiesel) mixtures 

Agri-biodiesel mixtures

a

b 

Claimant produced a biodiesel mixture by mixing diesel fuel with biodiesel. The biodiesel mixture was sold by the claima

use as fuel or was used as a fuel by the claimant. Claimant has a certificate from the producer or importer of the biod

the percentage of biodiesel and agri-biodiesel in the product, and has no reason to believe the information is false. See 

line 13 to see if you must attach the certificate.

Registration No. 

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

$

$.244

.244/.243*

.244/.243*

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

$.175 $

.219

c Use on a farm for farming purposes .219 

d Use by a state or local government .219 

d Use in certain intercity and local buses .17 

9 Sales by Registered Ultimate Vendors of Gasoline

Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amou

buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired certificate from the buyer and 

to believe any information in the certificate is false. See the instructions for additional information to be submitted.

Use by a nonprofit educational organization

Use by a state or local government

a

b

(b) Rate (c) Gallons (d) Amount 

$.184/.183*

.184/.183*

11

10 Sales by Registered Ultimate Vendors of Aviation Gasoline

Registration No. 

Registration No. 

Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the 

to the buyer, or has obtained written consent of the buyer to make the claim; and obtained an unexpired certificate from the bu

reason to believe any information in the certificate is false. See the instructions for additional information to be submitted.

$

Use by a nonprofit educational organization

Use by a state or local government

a

b

(b) Rate (c) Gallons (d) Amount 

$.194/.193*

.194/.193*

$

(b) Rate (c) Gallons (d) Amount 

(a) Type of use

$.062 $

.136 

.136 

(b) Rate (c) Gallons (d) Amount 

$.51

.60

$ 

Registration No. 

(b) Rate (c) Gallons (d) Amount 

$.50

1.00

$

Caution: Registered ultimate vendors cannot make claims for kerosene sold for use on a farm for farming purposes after Septe

Caution: Line 8 applies to claims for aviation-grade kerosene before October 1, 2005. See line 14 and the worksheets i

for sales of kerosene for use in aviation after September 30, 2005.

15 $

15 Total income tax credit claimed. Add lines 1 through 14, column (d). Enter here and on

Form 1040, line 70 (also check box b on line 70); Form 1120, line 32f(2); Form 1120-A, line

28f(2); Form 1120S, line 23c; Form 1041, line 24g; or the proper line of other returns. 

Use in commercial aviation (other than foreign trade)

Sales by registered ultimate vendors

a

b

(d) Amount 

$ 
Form 4136 (2005) 

Including the Fuel Tax Credit in 

Purpose of Form

Specific Instructions

Recordkeeping

Use Form 4136 to claim a credit for certain nontaxable uses

(or sales) of fuel during the income tax year. Also use Form

4136 if you are a producer claiming a credit for alcohol fuel

mixtures or biodiesel mixtures. However, you may use Form

8849, Claim for Refund of Excise Taxes, to claim a periodic

refund instead of waiting to claim an annual credit on Form

4136.

You must include in your gross income the 

credit from line 15 if you took a deduction o

that included the amount of the taxes and t

reduced your income tax liability. See Pub. 

information.

Instructions for Form 4136

● Publication 378, Fuel Tax Credits and Ref

information on nontaxable uses and the def

such as ultimate vendor and blocked pump

● Publication 225, Farmer’s Tax Guide, also 

information on credits for the federal excise 

Income, Deductions, Credits, etc., showing 

each partner specifying the number of gallo

used during the tax year, the applicable cre

nontaxable use or sale, and any additional i

required to be submitted.

Attach separate sheets showing any addi

required for your claim such as the comput

amount to be credited. Be sure to write you

taxpayer identification number (TIN) on each 

Amount of credit. For lines 1 through 14, m

by the number of gallons. For lines 12 and 

number of gallons of alcohol or biodiesel. E

the combined result as indicated by the bra

amount of credit column. Include amounts f

sheets.

Section references are to the Internal Revenue Code.

Complete all information requested for each 

You must enter the number (when requeste

of Use Table, the number of gallons, and th

credit. If you need more space for any line 

more types of use), prepare a separate shee

format as the line.

Additional Information

You must keep records to support any cred

this return for at least 3 years from the date 

or filed, whichever is later.

What’s New

● The reduced rates of excise tax for most alcohol-blended

fuels have been eliminated and the lines for any credits have

been removed.

● The following new credits have been added:

a. Sales by registered ultimate vendors of aviation-grade

kerosene (line 8) before October 1, 2005;

b. Sales by registered ultimate vendors of gasoline (line 9)

and aviation gasoline (line 10) sold to state and local

governments and nonprofit educational organizations;

c. Sales by registered ultimate vendors of undyed diesel

fuel (line 3d) or undyed kerosene (line 4b) sold for use by

intercity and local buses, if the ultimate purchaser waives its

right to the claim;

● Fuel used in mobile machinery in an off-highway business

use is limited to an annual claim on Form 4136 for taxable

years beginning after October 22, 2004.

● Effective after September 30, 2005, the ultimate vendor can

no longer make claims for undyed diesel fuel (line 6a) and

undyed kerosene (line 7a) used on a farm for farming

purposes. Claims can be made only by the ultimate purchaser

(the farmer), using lines 3e and 4c. However, claims for

kerosene used in aviation on a farm for farming purposes must

be claimed by the ultimate vendor on line 14b.

● Effective after September 30, 2005, claims cannot be

made for the LUST tax, except for fuel destined for export.

The affected credit rates have been reduced by $.001 to

reflect this change. Two rates are shown on various lines of

Form 4136, the * rate is effective after September 30, 2005.

● Aviation-grade kerosene is eliminated as a type of fuel

effective after September 30, 2005. Lines 5 and 8 are not

applicable after this date. All ultimate purchaser claims for

kerosene used in domestic commercial aviation and all

registered ultimate vendor claims for kerosene used in

noncommercial aviation and foreign trade after September

30, 2005, will be made on line 14. Type of use 11 is not valid

after September 30, 2005.

● Type of use 13 has been added to the type of use table,

exclusive use by a nonprofit educational organization.

Annual Claims

If a claim was not made for any gallons dur

tax year on Form 8849 or Form 720, an ann

made. Generally, an annual claim is made o

the income tax year during which the fuel w

ultimate purchaser, sold by the registered u

used to produce an alcohol fuel mixture or 

or used in mobile machinery.

d. Alcohol fuel mixtures (line 12) and biodiesel mixtures

(line 13); and

e. Kerosene for use in aviation after September 30, 2005 (line

14).

● Type of use 14 has been added to the type of use table,

exclusive use by a state, a political subdivision of a state, or

the District of Columbia.

Caution: You cannot claim any amounts on Form 4136 that

you claimed on Form 8849 or Schedule C (Form 720).

Partnerships. Partnerships (other than electing large

partnerships) cannot file this form. Instead, they must include

a statement on Schedule K-1 (Form 1065), Partner’s Share of

● Notice 2005-4. You can find Notice 2005-

Internal Revenue Bulletin 2005-2 at

www.irs.gov/pub/irs-irbs/irb05-02.pdf.

● Notice 2005-24. You can find Notice 2005

of Internal Revenue Bulletin 2005-12 at

www.irs.gov/pub/irs-irbs/irb05-12.pdf.

● Notice 2005-62. You can find Notice 2005

of Internal Revenue Bulletin 2005-35 at

www.irs.gov/pub/irs-irbs/irb05-35.pdf.

● Notice 2005-80. You can find Notice 2005

Revenue Bulletin 2005-46 at

www.irs.gov/pub/irs-irbs/irb05-46.pdf.
Form 4136 (2005) 

To claim the credit on line 4a for home us

1. Enter 8 in col. (a).

2. Enter the number of gallons of kerosen

3. Multiply the gallons in col. (c) by $.244 

after Sept. 30, 2005). Enter the result in col

4. If this is the only fuel tax credit you are 

the amount from col. (d) on:

a. Line 15 of Form 4136, and

b. Line 70 of Form 1040. Also, check box 

You may claim a credit for the t

kerosene you purchased (other 

blocked pump) and used in you

2005 for heating, lighting, or coo

TIP

Type of Use Table

The following table lists the nontaxable uses of fuels. You

must enter the number from the table in the Type of use

column on Form 4136.

No. Type of Use

1 On a farm for farming purposes

2

3 Export

4 In a boat engaged in commercial fishing

5

6

In certain intercity and local buses

7

For diesel fuel or kerosene in a qualified local bus

8

In a bus transporting students and employees of

schools (school buses)

9

For diesel fuel and kerosene used other than as a fuel

in the propulsion engine of a train or diesel-powered

highway vehicle (but not off-highway business use)

In foreign trade

10 Certain helicopter and fixed-wing air ambulance uses

For aviation-grade kerosene used other than as a fuel in

the propulsion engine of an aircraft. Not valid as a type

of use after September 30, 2005

11

Line 1. Nontaxable Use of Gasoline

Claimant. The ultimate purchaser of the gasoline is the only

person eligible to make this claim.

Allowable uses. A claim cannot be made for personal use of

any fuel on line 1. Also, for lines 1a and 1c, a claim cannot

be made for any use in a motorboat, other than commercial

fishing.

For line 1b, the gasoline must have been used during the

income tax year on a farm for farming purposes (Type of

use 1).

For line 1c, the gasoline must have been used during the

income tax year for type of use 3, 4, 5, 7, 13, or 14. For type of

use 13 or 14, claimant has not waived the right to make a claim.

Off-highway business use (for business use other than

in a highway vehicle registered or required to be

registered for highway use)

For line 1a, the gasoline must have been used during the

income tax year for a business use other than in a highway

vehicle registered (or required to be registered) for highway

use (Type of use 2).

13 Exclusive use by a nonprofit educational organization

Line 2. Nontaxable Use of Aviation Gasoline

Claimant: The ultimate purchaser of the aviation gasoline is

the only person eligible to make this claim.

Line 3. Nontaxable Use of Undyed Diesel 

Caution: Claims for undyed diesel fuel sold 

for farming purposes after September 30, 2

only by the ultimate purchaser on line 3e. L

used to make a claim for diesel fuel used ex

state or local government. See line 6.

Line 4. Nontaxable Use of Undyed Keros

Aviation-Grade Kerosene and Kerosene U

Caution: Claims for undyed kerosene sold f

for farming purposes after September 30, 2

only by the ultimate purchaser on line 4c. L

used to make a claim for kerosene used exc

or local government or for kerosene sold fro

pump. See line 7.

Allowable uses. For line 4a, the kerosene m

used during the income tax year for type of 

or 13. For line 4c, see caution above. Line 4

include claims for kerosene used in aviation 

purposes; instead, see line 14b. For line 4b

not waived the right to make a claim. Type 

use as heating oil and use in a motorboat.

Claimant: The ultimate purchaser of the die

only person eligible to make this claim.

Claimant: The ultimate purchaser of the ke

person eligible to make this claim.

Line 5. Nontaxable Use of Aviation-Grade 

Before Oct. 1, 2005

Caution: Line 5 cannot be used to make a 

aviation-grade kerosene used on a farm for 

or for exclusive use by a state or local gove

applies to claims for aviation-grade kerosen

1, 2005. See the line 14 instructions for kero

aviation after September 30, 2005.

Claimant: The ultimate purchaser of the av

kerosene is the only person eligible to make 

Allowable uses. For line 2b, the aviation gasoline must have

been used during the period of claim for type of use 1, 3, 9,

10, 13, or 14. For type of use 13 or 14, claimant has not waived

the right to make a claim.

Allowable uses. For line 3a, the diesel fue

used during the period of claim for type of u

13. For line 3e, see caution above. For line 

has not waived the right to make a claim. Typ

use as heating oil and use in a motorboat.

Claims for Fuel Destined for Export Including the

LUST Tax

Effective after September 30, 2005, claims cannot be made

for the LUST tax, except for fuel destined for export. The

affected credit rates have been reduced by $.001 to reflect

this change. Two rates are shown on various lines of Form

4136 with the * rate effective after September 30, 2005.

Taxpayers claiming the rate including the LUST tax for fuel

destined for export must attach a statement to Form 4136.

The statement should include the type of fuel, credit rate,

number of gallons, total credit, and proof of export. Include

any claims for fuel destined for export on the applicable line

of Form 4136.

12 Not applicable

14 Exclusive use by a state, a political subdivision of a

state, or the District of Columbia

Allowable uses. For line 5b (other nontaxab

aviation-grade kerosene must have been us

income tax year for type of use 3, 9, 10, 11

the claimant has not waived the right to ma

Information for Claims on Lines 6-10

Registration number. To make an ultimate 

lines 6-10, you are required to have a regist

Enter your registration number, including th

applicable line for your claim. If you do not 

registration number, you cannot make a cla

Use Form 637, Application for Registration 

Excise Tax Activities), to apply for one.
Form 4136 (2005) 

Information to be submitted. For claims on lines 6a and 6b,

attach a separate sheet with the name and TIN of each

farmer, custom harvester, or governmental unit to whom the

diesel fuel was sold and the number of gallons sold to each.

Line 7. Sales by Registered Ultimate Vendors of Undyed

Kerosene (Other Than Aviation-Grade Kerosene and

Kerosene Used in Aviation)

Caution: Registered ultimate vendors cannot make claims for

kerosene sold for use on a farm for farming purposes after

September 30, 2005.

Exception. For the period October 1, 2005 – December 31,

2005, claims for kerosene used in aviation by a state or local

government are made using line 14b.

Information to be submitted. For claims on lines 7a and 7b,

attach a separate sheet with the name and TIN of each

farmer, custom harvester, or governmental unit to whom the

kerosene was sold and the number of gallons sold to each.

Caution: Line 8 applies to claims for aviation-grade kerosene

before October 1, 2005. See the line 14 instructions for

kerosene used in aviation after September 30, 2005.

registered ultimate vendor with an unexpire

8c and 8d, the registered ultimate vendor o

aviation-grade kerosene is the only person 

this claim and has obtained the required ce

buyer and has no reason to believe any info

certificate is false. Only one claim may be f

to any gallon of aviation-grade kerosene. En

registration number for lines 8a and 8b. Ent

registration number for lines 8c and 8d.

Allowable sales. For line 8b, the aviation-g

must have been sold during the income tax 

use 3, 9, 10, or 13.

Information to be submitted. For claims o

attach a separate sheet with the name and 

farmer, custom harvester, or governmental 

aviation-grade kerosene was sold and the n

sold to each.

Line 9. Sales by Registered Ultimate Ven

Claimant: For lines 7a (before October 1, 2005), 7b, and 7c,

the registered ultimate vendor of the kerosene is the only

person eligible to make this claim. For lines 7a and 7b,

claimant has obtained the required certificate from the buyer

and has no reason to believe any information in the

certificate is false. For line 7c, claimant has a statement, if

required, that contains: the date of sale, name and address

of the buyer, and the number of gallons of kerosene sold to

the buyer. For line 7d, the registered ultimate vendor of the

kerosene is eligible to make a claim only if the buyer waives

his or her right to make the claim by providing the registered

ultimate vendor with an unexpired waiver. Only one claim

may be filed with respect to any gallon of kerosene. Enter

your UV registration number for line 7a or 7b. Enter your UP

registration number for line 7c. Enter your UB registration

number for line 7d.

Line 8. Sales by Registered Ultimate Vendors of

Aviation-Grade Kerosene

Claimant. The registered ultimate vendor of 

eligible to make a claim on lines 9a and 9b 

waives his or her right to make the claim by 

registered ultimate vendor with an unexpire

one claim may be filed with respect to any 

Registration number. Enter your UV regist

line 9a or 9b.

Information to be submitted. For claims o

attach a separate sheet with the name and 

nonprofit educational organization or govern

whom the gasoline was sold and the numbe

to each.

Line 10. Sales by Registered Ultimate Ven

Gasoline

Claimant. The registered ultimate vendor of 

gasoline is eligible to make a claim on lines 

the buyer waives his or her right to make th

providing the registered ultimate vendor wit

certificate. Only one claim may be filed with 

gallon of aviation gasoline.

Registration number. Enter your UV regist

line 10a or 10b.

Information to be submitted. For claims o

10b, attach a separate sheet with the name 

nonprofit educational organization or govern

whom the aviation gasoline was sold and th

gallons sold to each.

Line 11. Nontaxable Use of Liquefied Pet

(LPG)

Allowable uses. For line 11(c), the taxed LP

been used during the income tax year for ty

13, or 14.

Information for Claims on Lines 12 and 1

If you make a claim for alcohol or biodiesel 

an alcohol fuel mixture or a biodiesel mixtur

Form 4136 can only be made for the amoun

your taxable fuel liability reported on Form 7

particular quarter. See Notice 2005-4 and N

more information.

Line 12. Alcohol Fuel Mixture Credit

Claimant. The person that produced and so

mixture is the only person eligible to make t

credit is based on the gallons of alcohol in 

Required certificate or waiver. The certificate for undyed

diesel fuel or undyed kerosene must contain all the

information as shown in the Model Certificate in Regulations

section 48.6427-9(e)(2).

Line 6. Sales by Registered Ultimate Vendors of Undyed

Diesel Fuel

Caution: Registered ultimate vendors cannot make claims for

diesel fuel sold for use on a farm for farming purposes after

September 30, 2005.

Claimant: For lines 6a (before October 1, 2005) and 6b, the

registered ultimate vendor of the diesel fuel is the only

person eligible to make this claim and has obtained the

required certificate from the buyer and has no reason to

believe any information in the certificate is false. For line 6c,

the registered ultimate vendor of the diesel fuel is eligible to

make a claim only if the buyer waives his or her right to

make the claim by providing the registered ultimate vendor

with an unexpired waiver. Only one claim may be filed with

respect to any gallon of diesel fuel. Enter your UV registration

number for line 6a or 6b. Enter your UB registration number

for line 6c.

Model certificates or waivers for sales of undyed diesel fuel

or undyed kerosene for use in certain intercity and local

buses, aviation-grade kerosene, gasoline, and aviation

gasoline can be found in Notice 2005-4 and Notice 2005-24.

Claimant. For lines 8a and 8b, the registered ultimate vendor

of the aviation-grade kerosene is eligible to make this claim

only if the buyer waives his or her right by providing the
Form 4136 (2005) 

Paperwork Reduction Act Notice. We ask for the

information on Form 4136 to carry out the Internal Revenue

laws of the United States. 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 

depending on individual circumstances. The 

burden for individual taxpayers filing this for

under OMB control number 1545-0074 and 

estimates shown in the instructions for Form 

estimated burden for all other taxpayers is s

Recordkeeping, 19 hr., 46 min.; Learning 

the form, 6 min.; Preparing and sending t

IRS, 20 min.

If you have comments concerning the acc

time estimates or suggestions for making F

we would be happy to hear from you. You c

Internal Revenue Service at the address list

instructions of the tax return with which For

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

section 6103.

Line 14a. Used in commercial aviation (ot

trade)

Claimant: The ultimate purchaser of the ke

commercial aviation (other than foreign trad

make this claim. For lines 1and 2 below, cla

the right to make the claim has not been wa

below, claimant may purchase kerosene pa

domestic commercial aviation and partly for 

noncommercial aviation. If the claimant doe

amount of kerosene that will be used in com

the claimant may provide a certificate to the 

with the “for a nonexempt use in noncomm

line checked. The operator can make a clai

gallon for the kerosene used in domestic co

aviation. The ultimate vendor can make a c

gallon using line 14b below. See Notice 200

certificate.

Total. Enter the amount of the credit here and on line 14a of Form 4136 

Line 14b. Sales by registered ultimate vendors

Claimant. For lines 1 and 2 below, the registered ultimate

vendor of the kerosene for use in aviation is eligible to make

this claim only if the buyer waives his or her right by

providing the registered ultimate vendor with an unexpired

certificate. For lines 3, 4, and 5 below, the registered ultimate

vendor of the kerosene for use in aviation is the only person

eligible to make this claim and has obtained the required

Allowable sales. For lines 4 and 5, the kero

aviation must have been sold during the inc

type of use 1, 9, 10, 13, or 14.

Kerosene taxed at $.244

Kerosene taxed at $.219

1

2

$.200

.175

(b) Rate (c) Gallons (d

Total. Enter the amount of the credit here and on line 14b of Form 4136 

Use in commercial aviation (other than foreign trade)

taxed at $.219

Use in commercial aviation (other than foreign trade)

taxed at $.244

1

2

(a) Type of use (b) Rate (c) Gallons (d

$ .175

.200

certificate from the ultimate purchaser. For 

10, or 13, see Notice 2005-80 for a model c

type of use 14, see Model Certificate B in P

Certificate P in Pub. 510. Write your UA reg

in the blank space on line 14b.

3 Nonexempt use in noncommercial aviation .025

5 Other nontaxable uses taxed at $.219 .218

Certificate. For biodiesel sold or used after August 29, 2005,

you may have to attach the Certificate for Biodiesel and, if

applicable, Statement of Biodiesel Reseller, to the Form

4136. See Notice 2005-62 for more information.

Line 14. Kerosene For Use in Aviation, After

September 30, 2005

Caution: Line 14 applies to claims for kerosene used in

aviation after September 30, 2005. See lines 5 and 8 for

aviation-grade kerosene claims before October 1, 2005.

Note. First compute the credit by using the lines below, then

enter the amount of the credit on Form 4136, line 14a or

14b. Keep the worksheet for your records.

Line 13. Biodiesel Mixture Credit

Claimant. The person that produced and sold or used the

mixture is the only person eligible to make this claim. The

credit is based on the gallons of biodiesel in the mixture.

$

$

4 Other nontaxable uses taxed at $.244 .243