Purpose of Form
Use Form 4136 to claim the following.
A credit for certain nontaxable uses (or sales) of fuel during your income tax year.
The alternative fuel credit.
A credit for blending a diesel-water fuel emulsion.
Attach Form 4136 to your tax return.
Instead of waiting to claim an annual credit on Form 4136, you may be able to file:
Form 8849, Claim for Refund of Excise Taxes, to claim a periodic refund; or
Form 720, Quarterly Federal Excise Tax Return, to claim a credit against your tax liability.
You cannot claim any amounts on Form 4136 that you claimed on Form 8849 or Form 720, Schedule C. If you report a tax liability on Form 720, you may be required to offset your tax liability with any credits you claim before claiming a credit on Form 4136 or a refund on Form 8849. The alternative fuel mixture credit must be taken on Form 720, Schedule C up to the amount of your taxable fuel liability reported on Form 720.