Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Instructions for Form 4136, Credit for Federal Tax Paid on Fuels - Introductory Material


Table of Contents

What's New

Expiration of credits.   The credits for alcohol fuel mixtures, biodiesel mixtures, renewable diesel mixtures, alternative fuels (except liquefied hydrogen), and alternative fuel mixtures (except liquefied hydrogen) expire December 31, 2011.

The IRS has created a page on IRS.gov for information about Form 4136 and its instructions, at www.irs.gov/form4136. Information about any future developments affecting Form 4136 (such as legislation enacted after we release it) will be posted on that page.

Reminders

Aviation fuel used outside the propulsion system of an aircraft.   Use line 2b to make a claim for aviation gasoline used outside the propulsion system of an aircraft. Depending on the tax rate of the kerosene, use lines 4a, 4e, or 4f to make a claim for kerosene used outside the propulsion system of an aircraft. For more information, see Line 2. Nontaxable Use of Aviation Gasoline and Line 4. Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation).


More Online Instructions