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Form 4136 Credit for Federal Tax Paid on Fuels

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Form 4136 Credit for Federal Tax Paid on Fuels


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 Form4136, 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. Form 4136 cannot be used by ultimate vendors to make
gasoline claims.

Partnerships. Partnerships (other than electing large partnerships) cannot file this form. Instead, they must include a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., showing the allocation to each partner specifying the number of gallons of each fuel used during the tax year, the applicable credit per gallon, the nontaxable use or sale, and any additional information required to be submitted.

For additional information please see instructions for form 4136

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Views: 1022 Created on: Jun 15, 2013
Date updated: Sep 18, 2015

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