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Form 4136: Credit for Federal Tax Paid on Fuels
IRS Form 4136 is used to claim the Credit for Federal Tax Paid on Fuels by a business or activity. The section 6427 allowance for direct refund payments expired after 2024.
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IRS Form 4136 - Credit for Federal Tax Paid on Fuels
IRS Form 4136 is used to claim the Credit for Federal Tax Paid on Fuels by a business or activity. The section 6427 allowance for direct refund payments expired after 2024.
Risk Radar
Scan points- 1Do not skip Form 4136 if you answer 'Yes' on Line A, even if claiming a home fuel tax credit.
- 2Claiming the FTC without having owned or operated a business with qualifying fuel use.
- 3Failing to enter the EIN on line D when one was issued by Form SS-4.
- 4Not entering the six-digit principal business activity code on line E.
- 5Omitting required IRS-issued Form 637 registration numbers for claims on lines 6–8.
Plain English
This form allows businesses to claim back federal taxes they paid on fuels they use for operations. It covers credits for things like alternative fuel usage, nontaxable sales of fuel, and blending diesel-water emulsions. If a business uses qualifying fuels, this form is necessary to receive the appropriate credit.
Submission Date
- Filing date: 2025-12-23 13:10:36
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming the alternative fuel credit, a credit for certain nontaxable uses (or sales) of fuel during an income tax year, a credit for blending a diesel-water fuel emulsion, or a credit for exporting dyed fuels or gasoline blendstocks.
- Do not use Form 4136 when claiming the section 6426/6427 credits/refunds for mixtures of biodiesel, agri-biodiesel, and renewable diesel for sales, uses, or removals after 2024, nor can you claim SAF credit on this form after 2024.
- Check Form 720 instead when needing instructions on how to claim the Sustainable aviation fuel (SAF) credit.
Form selector
Use this form or another form?
Business has multiple qualifying activities
A separate Schedule A must be used for each business or business activity with qualifying usage of qualifying fuels eligible for FTC.
✓ Check the main Form 4136 instructions.
Claim is for a specific ultimate vendor on lines 6–8
You must register using Form 637 to make an ultimate vendor claim on lines 6–8, and your registration number must be entered.
✓ Ensure you have the IRS-issued Form 637 registration number.
Claim involves a specific type of fuel credit (e.g., SAF)
Form 720's instructions detail how to claim the section 6426(k) credit for Sustainable aviation fuel (SAF).
✓ Verify if your credit falls under the scope of Form 720.
Claim is for a specific business activity code
You must enter the six-digit principal business activity code on line E to identify the business.
✓ Confirm the correct six-digit code matches the fuel usage.
Deadline or filing window
The filing window is triggered by the income tax year usage. For certain credits, such as those for alternative fuels and mixtures, the eligibility period ended after 2024. The SAF credit allowance remains active until September 30, 2025.
Checklist
What you need before filling it out
Part I: Information About Your Business
Taxpayer identification number & Name · Form 4136, Part I
Line E (Part II)
Six-digit principal business activity code · Instructions p.2 / Form p.1
Lines 6–8
IRS-issued Form 637 registration number · Instructions p.4
Part II, Line (d)
Actual fuel cost from records · Instructions p.1
Lines 10a–10c (Part II)
Credit type/usage details · Instructions p.1
Line F (Part II)
Make, model, and type of equipment · Instructions p.2
Before you submit
- 1Ensure all required information is completed for every claim made on Form 4136.
- 2Verify that you have owned or operated a business and conducted a qualifying business activity with qualifying use of qualifying fuels.
- 3Confirm the six-digit principal business activity code is entered correctly on Line E.
- 4If claiming as an ultimate vendor (Lines 6–8), confirm your IRS-issued Form 637 registration number is placed on the applicable line.
- 5Check that you have included amounts from any separate statement if needed for space.
- 6Confirm the name and taxpayer identification number match what appears on your income tax return.
- 7Sign the form under penalty of perjury, declaring all information true, correct, and complete.
How to file this form
- 1Complete Part I by entering your business name and taxpayer identification number.
- 2For each claim made, fill out the details on Part II, including the six-digit principal business activity code on Line E.
- 3If claiming exported taxable fuel, ensure you keep proof of exportation with your records before filing.
- 4Sign Form 4136 under penalty of perjury to certify accuracy before sending.
Known limitations
- 1Biodiesel and renewable diesel credits are expired.
- 2The fuel tax credit (FTC) does not apply to off-highway business use of gasoline for vehicles used for personal use or commuting to work.
- 3The fuel tax credit (FTC) does not apply to non-business, off-highway use such as minibikes, snowmobiles, power lawn mowers, chain saws and other yard equipment.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and instructions direct users to IRS.gov/Form4136 for the latest information regarding developments related to Form 4136.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Taxpayer identification number — ensure it matches your income tax return.
- Form 4136 Number — confirm the form number is 4136.
- Signature — verify that the person signing owns or operates the business and conducted a qualifying activity.
- OMB No. — check that the OMB number reads 1545-0074.
Quick Facts
Downloads
After you file
- 1Retain books or records related to Form 4136 for as long as their contents may become material in the administration of any Internal Revenue law.
- 2The estimated burden for all taxpayers preparing, copying, assembling, and sending Form 4136 to the IRS is 59 minutes.
- 3If comments concerning the accuracy of time estimates or suggestions for making Form 4136 simpler are provided, they can be sent to the address listed in the instructions of the tax return with which Form 4136 is filed.
- 4The registered ultimate vendor must have obtained the required certificate from the buyer and must have no reason to believe any information in the certificate is false.
Sources
- SRCInstructions p.1 — To determine if you are qualified to claim any fuel tax credit (FTC), complete Form 4136, Part I, Information About Your Business.
- SRCInstructions p.1 — Biodiesel and renewable diesel credits are expired.
- SRCInstructions p.1 — The purpose of Form 4136 is to claim the alternative fuel credit, a credit for certain nontaxable uses (or sales) of fuel during your income tax year, a credit for blending a diesel-water fuel emulsion, or a credit for exporting dyed fuels or gasoline blendstocks.
- SRCInstructions p.1 — The FTC does not apply to off-highway business use of gasoline for vehicles used for personal use or commuting to work.
- SRCInstructions p.4 — For claims on line 6a of Form 4136, attach a separate statement with the name and taxpayer identification number (TIN) of each governmental unit to whom the diesel fuel was sold and the number of gallons sold to each.
- SRCInstructions p.6 — If you have more than one business with qualifying use of qualifying fuels, complete and file a separate Schedule A (Form 4136) for each EIN.
- SRCInstructions p.7 — When completing Form 4136, Part I, lines (C) through (F), enter information about the business activity generating the most qualifying fuel usage.
- SRCForm p.1 — The form requires a Taxpayer identification number (TIN) as shown on your income tax return.
Common confusion points
If I have more than one qualifying business or activity, do I fill out Form 4136 once or multiple times?
A separate Schedule A (Form 4136) must be used for each qualifying business or business activity.
→ Ensure you combine the totals from all Schedule(s) A (Form 4136) onto Form 4136, Part II.
What is the difference between claiming on Form 4136 vs. using a separate Schedule A (Form 4136)?
Form 4136 is used to claim the credit generally; if you have more than one qualifying business or activity, you must use a separate Schedule A (Form 4136) for each one.
→ Check Part II of Form 4136 and the instructions regarding multiple businesses.
When do I need to attach a statement for line 7a on Form 4136?
For claims on line 7a, a separate statement must be attached that includes the name and TIN of each governmental unit to whom the kerosene was sold, along with the number of gallons sold to each.
→ Look at Form 4136, Part II, Line 7a.
For lines 8d and 8e on Form 4136, what time period must the kerosene have been sold?
The kerosene sold for use in noncommercial aviation (lines 8d and 8e) must have been sold during the period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16.
→ Verify this requirement on Form 4136, Part II, lines 8d and 8e.
What is the specific rule for claiming kerosene sold to a Registered Ultimate Vendor (RUV) in line 7c?
The RUV making the claim must have an unexpired waiver from the buyer, which waives the right to make the claim. Additionally, only one claim may be filed for any gallon of kerosene.
→ Check Form 4136, Part II, Line 7c instructions.
Can I combine all my fuel tax credits onto a single Schedule A (Form 4136)?
No, if you have more than one business with qualifying use of qualifying fuels, you must complete and file a separate Schedule A (Form 4136) for each EIN.
→ Review the instructions regarding multiple businesses on Schedule A (Form 4136).
What is the eligibility rule for claiming under line 11 (Nontaxable Use of Alternative Fuel)?
The ultimate purchaser of the taxed alternative fuel is the only person eligible to make this claim.
→ Check Form 4136, Part II, Line 11 instructions.
Does the FTC apply if I use gasoline for personal driving or commuting?
No, the fuel tax credit (FTC) does not apply to off-highway business use of gasoline for vehicles used for personal use or commuting to work.
→ Confirm this exclusion on Form 4136, Part II instructions.
Workflow map
Related forms and next steps
Before
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After
Often used with
⚠ If something goes wrong
- The form requires a Taxpayer identification number (TIN), which is the same identifier shown on your income tax return.
Questions about IRS Form 4136
What is IRS Form 4136 used for?
This form allows businesses to claim back federal taxes they paid on fuels they use for operations. It covers credits for things like alternative fuel usage, nontaxable sales of fuel, and blending diesel-water emulsions. If a business uses qualifying fuels, this form is necessary to receive the appropriate credit.
Who must file IRS Form 4136?
A taxpayer who has owned or operated a business and conducted a business activity with qualifying use of qualifying fuels must file Form 4136.
What information does IRS Form 4136 require?
Part I collects information about the business, including the EIN (on line D) and principal business activity code (on line E). Part II details specific credits being claimed, such as the alternative fuel credit or nontaxable use credit.
Where do I file IRS Form 4136?
The instructions do not specify a required service center address for submission. Refer to IRS.gov/Form4136 for the latest routing information.
How do I complete IRS Form 4136?
First, answer questions in Part I to determine eligibility. If eligible, enter your EIN on line D and principal business activity code on line E. Then, complete Part II by detailing each specific credit claimed, including the number of gallons or GGE/DGE used for that claim.
What happens if IRS Form 4136 is filed incorrectly?
Failure to complete Form 4136 means the business may not qualify to claim any fuel tax credit (FTC) for its qualifying gallons.
If I have more than one qualifying business or activity, do I fill out Form 4136 once or multiple times?
A separate Schedule A (Form 4136) must be used for each qualifying business or business activity. Ensure you combine the totals from all Schedule(s) A (Form 4136) onto Form 4136, Part II.
What is the difference between claiming on Form 4136 vs. using a separate Schedule A (Form 4136)?
Form 4136 is used to claim the credit generally; if you have more than one qualifying business or activity, you must use a separate Schedule A (Form 4136) for each one. Check Part II of Form 4136 and the instructions regarding multiple businesses.
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