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


What's New

How to claim biodiesel or renewable diesel mixture credit or alternative fuel credit.   You can use either Form 4136 or Schedule 3 (Form 8849) to claim the biodiesel or renewable diesel mixture credit or alternative fuel credit for fuels sold or used during calendar year 2014. However, you cannot use Form 720. See Notice 2015-3.

Future Developments

For the latest information about developments related to Form 4136 and its instructions, such as legislation enacted after they are published, go to www.irs.gov/form4136.

Reminder

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 line 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