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Form 4136: Credit for Federal Tax Paid on Fuels
IRS Form 4136 is the Credit for Federal Tax Paid on Fuels used by owners or operators of a business with qualifying fuel use. It lets eligible taxpayers claim alternative‑fuel credits, credits for certain nontaxable uses, and other specific fuel credits. Note: Biodiesel and renewable diesel credits are expired.
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IRS Form 4136 - Credit for Federal Tax Paid on Fuels
IRS Form 4136 is the Credit for Federal Tax Paid on Fuels used by owners or operators of a business with qualifying fuel use. It lets eligible taxpayers claim alternative‑fuel credits, credits for certain nontaxable uses, and other specific fuel credits. Note: Biodiesel and renewable diesel credits are expired.
Risk Radar
Scan points- 1Claiming lines 6‑8 without a Form 637 registration number.
- 2Attempting to claim the sustainable aviation fuel (SAF) credit on Form 4136 after 2024, which the instructions forbid.
- 3Including biodiesel or renewable diesel credits, which the instructions state have expired.
- 4Entering a Social Security Number instead of the required EIN on line D.
- 5Submitting a claim on lines 6‑8 without first obtaining the IRS‑issued Form 637 registration number.
Plain English
Form 4136 lets a business that uses qualifying fuels claim a credit for the federal tax already paid on that fuel. You report basic business information, the type of fuel used, and the amount of fuel or its cost. The form also handles special credits like alternative‑fuel or export credits.
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 you are claiming the alternative fuel credit, a credit for certain nontaxable uses or sales of fuel, a credit for blending a diesel‑water fuel emulsion, or a credit for exporting dyed fuels or gasoline blendstocks.
- Do not use it when claiming biodiesel, renewable diesel, or sustainable aviation fuel (SAF) credits, or when the fuel is used for personal, commuting, ride‑sharing, or other non‑business off‑highway purposes.
- Check Form 720 instead when you need to claim the sustainable aviation fuel (SAF) credit.
Form selector
Use this form or another form?
Need to register as an ultimate vendor to claim lines 6–8
Registration number is required for lines 6–8 claims
✓ Verify you have an IRS‑issued Form 637 registration number with prefix before completing lines 6–8
Claiming sustainable aviation fuel credit after 2024
SAF credit cannot be claimed on Form 4136 after 2024
✓ Confirm you are using Form 720 for any SAF credit claim
Multiple qualifying businesses or activities require separate statements
Each business/activity must have its own Schedule A attached
✓ Ensure a distinct Schedule A is prepared for each qualifying business or activity
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Information About Your Business
Business activity code and equipment description · Instructions p.2
Part II column (d) – Actual fuel cost
Actual fuel cost from records · Instructions p.1
Lines 6–8 – Ultimate vendor claim
IRS‑issued Form 637 registration number · Instructions p.4
Exported taxable fuel lines (e.g., 1d, 2c)
Proof of exportation · Instructions p.2
Schedule A – Additional qualifying businesses
Separate Schedule A for each business/activity · Instructions p.1
Before you submit
- 1Sign the form under penalty of perjury.
- 2Enter your name exactly as shown on your income tax return.
- 3Provide your taxpayer identification number.
- 4Enter the six‑digit principal business activity code on line E.
- 5Describe the make, model, and type of equipment on line F.
- 6Enter the actual fuel cost in column (d) for each claim.
- 7Attach your Form 637 registration number on lines 6–8 if applicable.
- 8Attach a separate Schedule A for each qualifying business or activity.
- 9Include proof of exportation for any exported taxable fuel claims.
- 10Verify that no biodiesel, renewable diesel, or SAF credits are claimed.
- 11Confirm the form revision reads 20 25.
How to file this form
- 1Complete Part I with the principal business activity code and equipment description.
- 2Fill Part II, entering gallons, fuel cost, and credit amounts for each claim.
- 3If claiming lines 6–8, attach the IRS‑issued Form 637 registration number.
- 4Attach a separate Schedule A for each qualifying business or activity.
- 5Gather and retain supporting documents such as export proof.
- 6Sign the form under penalty of perjury.
- 7Mail the completed Form 4136 with your tax return and keep a copy for your records.
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.
- 3Only one claim may be filed for any gallon of diesel fuel.
- 4The 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).
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.
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Fillable formOpen in Editor->The form shows revision 20 25 and points to www.irs.gov/Form4136 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20 25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the signer declares truth under penalty of perjury
Quick Facts
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After you file
- 1Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- 2The estimated burden for all other taxpayers includes: Preparing, copying, assembling, and sending the form to the IRS, 59 min.
- 3You can write to us at the address listed in the instructions of the tax return with which Form 4136 is filed.
- 4The person(s) signing the return with which this form is filed are declaring, under penalty of perjury, that the return and accompanying schedules, statements, and any other attachments are true, correct, and complete to the best of the signer’s knowledge and belief.
Sources
- SRCInstructions p.1 — Biodiesel and renewable diesel credits are expired.
- SRCInstructions p.1 — 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.
- SRCInstructions p.4 — Only one claim may be filed for any gallon of diesel fuel.
- SRCInstructions p.4 — 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).
- SRCInstructions p.7 — Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- SRCInstructions p.7 — You can write to us at the address listed in the instructions of the tax return with which Form 4136 is filed.
- SRCInstructions p.1 — Column (d) was added to Part II, lines 1 through 16. Enter the actual fuel cost from your records for the credit you claimed.
- SRCInstructions p.1 — If you have more than one qualifying business or business activity ... you must use a separate Schedule A (Form 4136) for each business or business activity.
- SRCInstructions p.7 — The estimated burden for all other taxpayers is: Preparing, copying, assembling, and sending the form to the IRS, 59 min.
- SRCForm p.1 — The person(s) signing the return with which this form is filed are declaring, under penalty of perjury, that the return and accompanying schedules, statements, and any other attachments are true, correct, and complete to the best of the signer’s knowledge and belief.
Common confusion points
Can I claim a credit for biodiesel?
Biodiesel and renewable diesel credits are expired.
→ Verify that the credit is not listed on the form.
Does the credit apply to gasoline I use for personal commuting?
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 the gasoline is not for personal commuting.
Can I claim credit for diesel sold to a state agency?
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).
→ Attach the required statement with the government unit’s name and TIN.
Can I claim credit for the same gallon of diesel more than once?
Only one claim may be filed for any gallon of diesel fuel.
→ Ensure each gallon is claimed only once.
Do I need a separate Schedule A for each of my businesses?
If you have more than one qualifying business or business activity ... you must use a separate Schedule A (Form 4136) for each business or business activity.
→ Prepare a distinct Schedule A for each EIN.
Do I need to report the actual fuel cost?
Column (d) was added to Part II, lines 1 through 16. Enter the actual fuel cost from your records for the credit you claimed.
→ Enter the cost in column (d) as shown on your records.
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Questions about IRS Form 4136
What is IRS Form 4136 used for?
Form 4136 lets a business that uses qualifying fuels claim a credit for the federal tax already paid on that fuel. You report basic business information, the type of fuel used, and the amount of fuel or its cost. The form also handles special credits like alternative‑fuel or export credits.
Who must file IRS Form 4136?
Owners or operators of a business that conducted a qualifying activity with qualifying fuels must file IRS Form 4136.
What information does IRS Form 4136 require?
The form collects business details on Part I (EIN, activity code, equipment description) and fuel‑use data on Part II, including the actual fuel cost column (d) and any required registration numbers for lines 6‑8.
How do I complete IRS Form 4136?
First, answer line A; if “Yes,” complete Part I by entering the EIN on line D, the six‑digit activity code on line E, and a description of the primary equipment on line F. Next, fill Part II, entering the actual fuel cost in column (d) and the number of gallons or equivalents for each claim. For lines 6‑8, include the IRS‑issued Form 637 registration number and any required certificates. If you have more than one qualifying business, attach a separate Schedule A for each activity.
Can I claim a credit for biodiesel?
Biodiesel and renewable diesel credits are expired. Verify that the credit is not listed on the form.
Does the credit apply to gasoline I use for personal commuting?
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 the gasoline is not for personal commuting.
Can I claim credit for diesel sold to a state agency?
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). Attach the required statement with the government unit’s name and TIN.
Can I claim credit for the same gallon of diesel more than once?
Only one claim may be filed for any gallon of diesel fuel. Ensure each gallon is claimed only once.
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