Specific Instructions

Table of Contents

How To Make A Claim

Complete all information requested for each claim you make. You must enter the number (when requested) from the Type of Use Table, the number of gallons or gasoline gallon equivalents (GGE) (compressed natural gas (CNG) only), and the amount of credit. If you need more space for any line (for example, for more types of use), prepare a separate sheet using the same format as the line.

Attach separate sheets showing any additional information required for your claim, such as the computation of the amount to be credited. Be sure to write your name and taxpayer identification number (TIN) on each sheet.

Amount of credit.   Generally, multiply the rate by the number of gallons. For lines 11 and 12, enter the number of gallons or gasoline gallon equivalents (CNG only). Enter the result (or the combined result as indicated by the brackets) in the amount of credit column. Include amounts from any separate sheets.

Exported taxable fuel.   The claim rates for exported taxable fuel are listed on lines 1d, 2c, 3e, 4d, 14b, 16a, and 16b. Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Proof of exportation includes:

  • A copy of the export bill of lading issued by the delivering carrier,

  • A certificate by the agent or representative of the export carrier showing actual exportation of the fuel,

  • A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or

  • A statement of the foreign consignee showing receipt of the fuel.

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 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use)
3 Export
4 In a boat engaged in commercial fishing
5 In certain intercity and local buses
6 In a qualified local bus
7 In a bus transporting students and employees of schools (school buses)
8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use)
9 In foreign trade
10 Certain helicopter and fixed-wing aircraft uses
11 Exclusive use by a qualified blood collector organization
12 In a highway vehicle owned by the United States that is not used on a highway
13 Exclusive use by a nonprofit educational organization
14 Exclusive use by a state, political subdivision of a state, or the District of Columbia
15 In an aircraft or vehicle owned by an aircraft museum
16 In military aircraft

Types of use 13 and 14.   Generally, claims for sales of diesel fuel, kerosene, kerosene for use in aviation, gasoline, or aviation gasoline for the exclusive use of a state or local government (and nonprofit educational organization for gasoline or aviation gasoline) must be made following the order below.

  1. By the registered credit card issuer if the state or local government (or nonprofit educational organization if applicable) used a credit card and the credit card issuer meets the four requirements discussed in Line 13. Registered Credit Card Issuers, later.

  2. By the registered ultimate vendor if the ultimate purchaser did not use a credit card and waives his or her right to make the claim and the registered credit card issuer cannot make the claim.

  3. By the ultimate purchaser if the ultimate purchaser used a credit card and neither the registered credit card issuer nor the registered ultimate vendor is eligible to make the claim.

  Additional requirements that must be met are in Pub. 510.

  
An income tax credit for gasoline and aviation gasoline can be claimed on Form 4136 by the ultimate purchaser only. Claims by registered credit card issuers and registered ultimate vendors for gasoline and aviation gasoline sold to a state or local government or nonprofit educational organization must be made on Schedule C (Form 720) or Form 8849.

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 1a, the gasoline must have been used during the period of claim for a business use other than in a highway vehicle registered (or required to be registered) for highway use (type of use 2).

  For line 1b, the gasoline must have been used during the period of claim 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 types of use 4, 5, 7, 11, 13, 14, or 15. For types of use 13 or 14, claimant has not waived the right to make a claim. See Types of use 13 and 14, earlier.

  For line 1d, the gasoline must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier.

Line 2. Nontaxable Use of Aviation Gasoline

Claimant.   The ultimate purchaser of the aviation gasoline is the only person eligible to make this claim.

Allowable uses.   For line 2b, the aviation gasoline must have been used during the period of claim for types of use 1, 2, 9, 10, 11, 13, 14, or 15. For types of use 13 or 14, claimant has not waived the right to make a claim. See Types of use 13 and 14, earlier.

  For line 2c, the aviation gasoline must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier.

  For line 2d, the aviation fuel must have been used in foreign trade to claim a credit for the LUST tax paid (type of use 9).

Line 3. Nontaxable Use of Undyed Diesel Fuel

Claimant.    The ultimate purchaser of the diesel fuel is the only person eligible to make this claim.

Allowable uses.   For line 3a, the diesel fuel must have been used during the period of claim for types of use 2, 6, 7, 8, 11, 13, 14, or 15. For line 3d, the claimant has not waived the right to make a claim. See Types of use 13 and 14, earlier. Type of use 8 includes use as heating oil and use in a motorboat.

  For line 3e, the diesel fuel must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier.

Line 4. Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

Claimant.   The ultimate purchaser of the kerosene is the only person eligible to make this claim.

Allowable uses.   For line 4a, the kerosene must have been used during the period of claim for type of use 2, 6, 7, 8, 11, 13, 14, or 15. Line 4b does not include claims for kerosene used in aviation for farming purposes; instead, see Line 5. Kerosene Used in Aviation. For line 4c, the claimant has not waived the right to make a claim. See Types of use 13 and 14, earlier. Type of use 8 includes use as heating oil and use in a motorboat.

  For line 4d, the kerosene must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier.

  For lines 4e and 4f, the kerosene must have been used during the period of claim for type of use 2.

  
You may claim a credit for the tax on undyed kerosene you purchased (other than from a blocked pump) and used in your home during 2012 for heating, lighting, or cooking.

   To claim the credit on line 4a for home use:

  1. Enter 8 in col. (a).

  2. Enter the number of gallons of kerosene in col. (c).

  3. Multiply the gallons in col. (c) by $.243. Enter the result in col. (d).

  4. If this is the only fuel tax credit you are claiming, enter the amount from col. (d) on:

    1. Form 4136, line 17.

    2. Form 1040, line 70.

Line 5. Kerosene Used in Aviation

Claimant.    For lines 5a and 5b, the ultimate purchaser of kerosene used in commercial aviation (other than foreign trade) is eligible to make this claim. For lines 5c, 5d, and 5e, the ultimate purchaser of kerosene used in noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make this claim. Claimant certifies that the right to make the claim has not been waived.

Allowable uses.   For lines 5a and 5b, the kerosene must have been used during the period of claim in noncommercial aviation. If the claimant buys kerosene partly for use in commercial aviation and partly for use in noncommercial aviation, see the rules in Notice 2005-80, section 3(e)(3).

  For lines 5c and 5d, the kerosene must have been used during the period of claim for types of use 1, 9, 10, 11, 13, 15, or 16.

  For line 5e, the kerosene must have been used during the period of claim for type of use 9. This claim is made in addition to the claim made on lines 5c and 5d for type of use 9.

Information for Claims on Lines 6–8

Registration number.   To make an ultimate vendor claim on lines 6–8 you must be registered. Enter your registration number, including the prefix, on the applicable line for your claim. If you are not registered, use Form 637, Application for Registration (For Certain Excise Tax Activities), to register.

Required certificates or waiver.   The required certificates or waivers for lines 6–8 are listed in the line instructions and are available in Pub. 510.

Line 6a. Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Claimant.   For line 6a, 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. See Model Certificate P in Pub. 510. Only one claim may be filed for any gallon of diesel fuel.

Allowable sales.   The fuel must have been sold during the period of claim for the exclusive use by a state or local government (including essential government use by an Indian tribal government).

Registration number.   Enter your UV registration number in the space provided.

Information to be submitted.   For claims on line 6a, attach a separate sheet with the name and TIN of each governmental unit to whom the diesel fuel was sold and the number of gallons sold to each.

Line 6b. Sales by Registered Ultimate Vendors of Undyed Diesel Fuel for Use in Certain Intercity and Local Buses

Claimant.   For line 6b, 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. See Model Waiver N in Pub. 510. Only one claim may be filed for any gallon of diesel fuel.

Registration number.   Enter your UB registration number in the space provided.

Lines 7a and 7b. Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene for Use in Aviation)

Claimant.   For line 7a, the registered ultimate vendor of the kerosene 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. See Model Certificate P in Pub. 510. For line 7b, 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 lines 7a and 7b, only one claim may be filed for any gallon of kerosene.

Allowable sales.   The fuel must have been sold during the period of claim:

  • For line 7a, use by a state or local government (including essential government use by an Indian tribal government), or

  • For line 7b, from a blocked pump.

Registration number.   Enter your UV or UP registration number in the space provided.

Information to be submitted.   For claims on line 7a, attach a separate sheet with the name and TIN of each governmental unit to whom the kerosene was sold and the number of gallons sold to each.

Line 7c. Sales by Registered Ultimate Vendors of Undyed Kerosene for Use in Certain Intercity and Local Buses

Claimant.   For line 7c, 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. See Model Waiver N in Pub. 510. Only one claim may be filed for any gallon of kerosene.

Registration number.   Enter your UB registration number in the space provided.

Lines 8a and 8b. Sales By Registered Ultimate Vendors of Kerosene For Use in Commercial Aviation (Other Than Foreign Trade)

Claimant.   The registered ultimate vendor of the kerosene sold for use in commercial 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 waiver. See Model Waiver L in Pub. 510. Only one claim may be filed for any gallon of kerosene sold for use in commercial aviation.

Allowable sales.   The kerosene sold for use in commercial aviation must have been sold during the period of claim for use in commercial aviation (other than foreign trade).

Registration number.   Enter your UA registration number in the space provided.

Lines 8c, 8d, 8e, and 8f. Sales By Registered Ultimate Vendors of Kerosene Sold For Use in Noncommercial Aviation

Claimant.   For line 8c, the registered ultimate vendor of the kerosene sold for use in nonexempt, noncommercial aviation is the only person eligible to make this claim and has obtained the required certificate from the ultimate purchaser. See Model Certificate Q in Pub. 510. For lines 8d, 8e, and 8f, the registered ultimate vendor of the kerosene sold for nontaxable use in noncommercial aviation (foreign trade for line 8f) is eligible to make this claim only if the buyer waives his or her right to make the claim by providing the registered ultimate vendor with an unexpired waiver. See Model Waiver L in Pub. 510. For type of use 14, see Model Certificate P in Pub. 510. Only one claim may be filed for any gallon of kerosene sold for use in noncommercial aviation.

Allowable sales.   For line 8c, the kerosene must have been sold for a nonexempt use in noncommercial aviation. For lines 8d and 8e, the kerosene sold for use in noncommercial aviation must have been sold during the period of claim for types of use 1, 9, 10, 11, 13, 14, 15, or 16.

  For line 8f, the kerosene sold for use in noncommercial aviation must have been sold during the period of claim for type of use 9. This claim is made in addition to the claim made on lines 8d and 8e for type of use 9.

Registration number.   Enter your UA (UV if type of use 14) registration number in the space provided.

Line 9

Line 9 is reserved for future use.

Line 10. Biodiesel or Renewable Diesel Mixture Credit

Claimant.   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. The credit is based on the gallons of biodiesel or renewable diesel in the mixture. The biodiesel used to produce the biodiesel mixture must meet ASTM D6751 and meet the Environmental Protection Agency's (EPA) registration requirements for fuels and fuel additives under section 211 of the Clean Air Act. The renewable diesel used to produce the renewable diesel mixture must be a liquid fuel derived from biomass, meet ASTM D975, D396, or other equivalent standard approved by the IRS, and meet EPA's registration requirements for fuels and fuel additives under section 211 of the Clean Air Act. Renewable diesel fuel also includes fuel derived from biomass that meets a Department of Defense specification for military jet fuel or an ASTM specification for aviation turbine fuel. For a renewable diesel mixture used in aviation, kerosene is treated as if it is diesel fuel.

Certificate.   The Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller must be attached to the first claim filed that is supported by the certificate or statement. For the renewable diesel mixture credit, you must edit the certificate and, if applicable, statement to indicate that the fuel to which the certificate and statement relate is renewable diesel and state the renewable diesel meets the requirements discussed above under Claimant. See Model Certificate O and Model Statement S in Pub. 510. If the certificate and statement are not attached to Form 4136 because they are attached to a previously filed claim on Schedule C (Form 720) or Schedule 3 (Form 8849) for the biodiesel or renewable diesel, attach a separate sheet with the following information. 

  1. Certificate identification number.

  2. Total gallons of biodiesel or renewable diesel on certificate.

  3. Total gallons claimed on Schedule 3 (Form 8849).

  4. Total gallons claimed on Schedule C (Form 720), line 13.

Registration number.   If you are a registered blender a taxable fuel registrant, enter your registration number, including the prefix, on line 10.

How to claim the credit.   Any biodiesel or renewable diesel mixture credit must first be taken on Schedule C (Form 720) to reduce your taxable fuel liability reported on Form 720. Any excess credit may be taken on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864. See Notice 2005-4 and Notice 2005-62 for more information.

Line 11. Nontaxable Use of Alternative Fuel

Claimant.   The ultimate purchaser of the taxed alternative fuel is the only person eligible to make this claim.

Allowable uses.   The alternative fuel must have been used during the period of claim for types of use 1, 2, 4, 5, 6, 7, 11, 13, 14, or 15.

Type of use 5.

Write “Bus” in the space to the left of column (a). Enter the correct credit rate in column (b). The credit rates for type of use 5 are listed below.

Line number Credit rate
11a $.109
11b  .110
11c   .109*
11d .110
11e .17
11f .17
11g .169
11h .110
*This is the credit rate per gasoline gallon equivalent (126.67 cu. ft. of CNG).

Line 12. Alternative Fuel Credit

The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken on Schedule C (Form 720) up to the amount of your taxable fuel liability for gasoline (IRS No. 62), diesel (IRS No. 60), and kerosene (IRS No. 35) reported on Form 720.

Claimant.   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail and delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk for taxable use in a motor vehicle or motorboat, and received the required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) in a motor vehicle or motorboat, or (4) sold an alternative fuel for use as a fuel in aviation is the only person eligible to make this claim.

Registration number.   You must enter your registration number, including the prefix, in the space provided.

How to claim the credit.   Any alternative fuel credit and alternative fuel mixture credit must first be taken on Schedule C (Form 720) to reduce your taxable fuel liability reported on Form 720. Any excess alternative fuel credit may be taken on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136.

Line 13. Registered Credit Card Issuers

Claimant.   The registered credit card issuer is the only person eligible to make this claim if the credit card issuer:

  • Is registered by the IRS;

  • Has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim;

  • Certifies that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax; and

  • Has in its possession an unexpired certificate from the ultimate purchaser and has no reason to believe any of the information in the certificate is false. See Model Certificate R in Pub. 510.

  If any of these conditions is not met, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser can make the claim.

Allowable sales.   The diesel fuel, kerosene, or kerosene for use in aviation must have been purchased with a credit card issued to the ultimate purchaser during the period of claim for the exclusive use by a state or local government (including essential government use by an Indian tribal government).

Registration number.   Enter your CC registration number in the space provided.

For line 13c, if the kerosene was taxed at $.244, the credit rate is $.243. Write “Taxed at $.244” in the space to the left of column (b). Enter $.243 in column (b).

Line 14. Nontaxable Use of a Diesel-Water Fuel Emulsion

Claimant.   The ultimate purchaser of the diesel-water fuel emulsion is the only person eligible to make this claim.

Allowable uses.   For line 14a, the diesel-water fuel emulsion must have been used during the period of claim for types of use 1, 2, 5, 6, 7, 8, 11, 13, 14, or 15. For line 14b, the diesel-water fuel emulsion must have been exported during the period of claim (type of use 3). See Exported taxable fuel, earlier.

Type of use 5.

Write “Bus” in the space to the left of column (a). Enter the correct credit rate in column (b). The credit rate for type of use 5 is $.124 per gallon.

Line 15. Diesel-Water Fuel Emulsion Blending

Claimant.   The person that produced (the blender) and sold or used the diesel-water fuel emulsion is the only person eligible to make this claim.

Registration number.   Enter your M registration number in the space provided.

Information to be submitted.   The blender must attach a statement to the claim certifying that:

  • The diesel-water fuel emulsion contains at least 14% water,

  • The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act,

  • Undyed diesel fuel taxed at $.244 was used to produce the diesel-water fuel emulsion, and

  • The diesel-water fuel emulsion was used or sold for use in the blender's trade or business.

Line 16. Exported Dyed Fuel

Claimant.   The person that exported dyed diesel fuel or dyed kerosene during the period of claim is the only person eligible to make this claim. See Exported taxable fuel, earlier.

Prev  Up  Next
  Home  

More Online Instructions