Instructions for Form 4136, Credit for Federal Tax Paid on Fuels - Introductory Material
The IRS has created a page on IRS.gov that includes information about Form 4136 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.
Extension of credits.
The following section 6426 credits are retroactively extended.
The biodiesel or renewable diesel mixture credit.
The alternative fuel credit.
The alternative fuel mixture credit.
Alternative fuel mixture credit no longer claimed on Form 4136.
For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed
on Schedule C (Form 720) only, not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your taxable fuel liability
(gasoline (IRS No. 62), diesel fuel (IRS No. 60), and kerosene (IRS No. 35)).
Expiration of alcohol fuel mixture credit.
The alcohol fuel mixture credit expired after December 31, 2011.
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)