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Official form guide
Form 4136-SA: 4136 (Schedule A)
Treasury Form 4136 (Schedule A) is a Business Activity Report used to claim credit for federal tax paid on fuels. This form attaches to Form 4136 and requires reporting the fuel usage details.
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IRS Form 4136-SA - 4136 (Schedule A)
Treasury Form 4136 (Schedule A) is a Business Activity Report used to claim credit for federal tax paid on fuels. This form attaches to Form 4136 and requires reporting the fuel usage details.
Risk Radar
Scan points- 1Ensure all claims are declared under penalty of perjury; this includes amounts reported and credits claimed on Form 4136.
- 2Failing to provide the correct Name and Taxpayer identification number on Form 4136.
- 3Not certifying that the fuel did not contain visible evidence of dye (when applicable).
- 4Omitting required registration numbers for claims made by Registered Ultimate Vendors (Lines 6 & 7).
- 5Incorrectly assigning a Type of use code, especially for lines 1c/2b.
Plain English
This form allows businesses to prove they paid federal taxes on fuels they used. By filling it out, filers document what type of fuel was purchased, how much was bought, and for what business purpose. This documentation helps claim a credit back against their overall tax liability.
Submission Date
- Filing date: 2025-12-23 10:10:35
- 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 reporting business activity to claim credit for federal tax paid on fuels.
- Do not use it when the fuel usage is entirely personal and has no business application or specific nontaxable classification.
- Check Form 637 instead when applying for registration numbers required for certain claims.
Form selector
Use this form or another form?
Selling dyed diesel fuel
This form details the specific credit rate and gallon amounts for reporting sales of dyed diesel fuel.
✓ Check Line 14
Nontaxable Use of Diesel Fuel (Form 4136)
Selling kerosene in aviation
This section is required when selling kerosene specifically intended for use in aviation, provided the vendor is registered.
✓ Check Lines 8 & 9
Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation (Form 4136)
Claiming credit for dyed fuel exports
Use this to report specific credits related to fuels that are exported and have been dyed.
✓ Check Line 16
Exported Dyed Fuels and Exported Gasoline Blendstocks (Form 4136)
Deadline or filing window
The source does not state a specific filing deadline, but the form itself is dated December 2025. The declaration made by the signer must be true to the best of their knowledge when filed with the accompanying return.
Checklist
What you need before filling it out
Business Activity Report
Name, EIN (if applicable), Business name (if applicable) · Form 4136 header
Fuel Use Details
Type of use, Rate, Qualified gallons, Actual fuel cost, Amount of credit, CRN · Lines 1 through 16
Diesel Fuel Certification
Visible evidence of dye status · Line 3 certification block
Kerosene Certification
Visible evidence of dye status · Line 4 certification block
Vendor Registration
Registration No. · Lines 7 & 8 (depending on fuel type)
Total Credit Calculation
Sum of column (e) from lines 1 through 16 · Line 17
Before you submit
- 1Complete all fields in the header section, including Name and Taxpayer identification number.
- 2For each fuel type reported (Lines 1-16), ensure Type of use, Rate, Qualified gallons, Actual fuel cost, Amount of credit, and CRN are filled.
- 3If reporting Undyed Diesel Fuel (Line 3), certify the dye status and attach an explanation if necessary.
- 4If reporting Dyed Fuels or Kerosene (Lines 14-16), ensure the specific tax rate is noted in column (b).
- 5Verify that Line 17 accurately sums all amounts from column (e) of lines 1 through 16.
- 6If applicable, enter the Registration No. on Lines 7 or 8 for sales by Registered Ultimate Vendors.
- 7Sign the return and affirm under penalty of perjury that the report is true, correct, and complete.
How to file this form
- 1Complete the header section with your Name, Taxpayer identification number, Business name, and EIN (if applicable).
- 2Enter details for each equipment/fuel use on lines 1 through 16, ensuring all six columns are populated.
- 3Calculate and enter the total income tax credit claimed on Line 17 by summing column (e) from lines 1 through 16.
- 4Sign the return to declare under penalty of perjury that the report is true, correct, and complete.
- 5Attach Schedule A (Form 4136) to your Form 4136 before filing.
Known limitations
- 1For sales by Registered Ultimate Vendors of Undyed Diesel Fuel (Section 6), a claimant must have filed Form 637 and received a registration number to be eligible for claims.
- 2For sales by Registered Ultimate Vendors of Undyed Kerosene (Section 7), a claimant must have filed Form 637 and received a registration number to be eligible for claims.
- 3If the diesel fuel claimed in Section 2 contains visible evidence of dye, an explanation must be attached and checked on Form 4136.
- 4If the diesel fuel claimed in Section 7 contains visible evidence of dye, an explanation must be attached and checked on Form 4136.
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 December 2025, and the document was created on November 3, 2025. The source does not indicate any changes from a previous revision.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Form Number — confirm the title reads Schedule A (Form 4136).
- Creation Date — confirm the document was created on 11/3/25.
- Taxpayer ID — ensure the Taxpayer identification number is entered correctly.
- Signature — verify that the signer declares under penalty of perjury.
Quick Facts
Downloads
After you file
- 1The person(s) signing the return declare under penalty of perjury that the accompanying schedules, statements, and any other attachments are true, correct, and complete to the best of their knowledge and belief.
- 2Keep a copy of the filed Form 4136 (Schedule A).
- 3Total income tax credit claimed on line 17 must be calculated by adding lines 1 through 16 in column (e).
- 4The form is current for the December 2025 edition and was created on November 3, 2025.
Sources
- SRCForm p.1 — This is Schedule A (Form 4136) for the December 2025 edition, used to report business activity for credit for federal tax paid on fuels.
- SRCForm p.1 — The form requires Name (as shown on income tax return), Taxpayer identification number, Business name (if applicable), and EIN (if applicable).
- SRCForm p.1 — Section 2 details various uses of Aviation Gasoline, including Off-highway business use, Use on a farm for farming purposes, Other nontaxable use, Exported, Nontaxable Use of Aviation Gasoline, and LUST tax on aviation fuels used in foreign trade.
- SRCForm p.4 — Line 17 requires adding lines 1 through 16 from column (e) to total the income tax credit claimed.
- SRCForm p.2 — Section 6 covers Sales by Registered Ultimate Vendors of Undyed Diesel Fuel, requiring a Registration No., and certifies that the fuel was sold at a tax-excluded price, repaid the amount of tax, or had written consent for the claim.
- SRCForm p.3 — Section 7 details Kerosene sold for the exclusive use of a state or local government (line 7b) or Kerosene for use in aviation sold for the exclusive use of a state or local government (line 7c).
Common confusion points
What do I enter in 'Principal Business Activity Code'?
This field requires information about the equipment for which most of the fuel was used by this business.
How do I know if my fuel use qualifies for a reduced credit rate?
A reduced credit rate applies specifically to Nontaxable Use when the fuel is used in certain intercity and local buses (Type of use 5).
When claiming sales as a Registered Ultimate Vendor, what must be true about the sale?
The diesel fuel sold by a Registered Ultimate Vendor must have been sold at a tax-excluded price, or the amount of tax repaid to the buyer, or written consent from the buyer.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The declaration includes all amounts reported and all credits claimed on this form.
Questions about IRS Form 4136-SA
What is IRS Form 4136-SA used for?
This form allows businesses to prove they paid federal taxes on fuels they used. By filling it out, filers document what type of fuel was purchased, how much was bought, and for what business purpose. This documentation helps claim a credit back against their overall tax liability.
Who must file IRS Form 4136-SA?
The filer must be the entity that is making claims regarding the federal tax paid on fuels. The information provided relates to the equipment or business operations of the taxpayer.
What information does IRS Form 4136-SA require?
The form collects identifying data such as Name, Taxpayer identification number, and Business name. It details fuel usage across several sections, including Nontaxable Use of Gasoline (lines 1a-1f) and Sales by Registered Ultimate Vendors of Undyed Diesel Fuel (lines 6a-6f).
When is IRS Form 4136-SA due?
The source does not state a specific filing deadline, but the form is dated December 2025.
Where do I file IRS Form 4136-SA?
The routing instructions are not explicitly detailed on Form 4136; however, the document indicates it attaches to Form 4136. The Paperwork Reduction Act Notice directs users to separate instructions for filing location.
How do I complete IRS Form 4136-SA?
First, the filer must provide identifying details like Name and EIN at the top of Form 4136. Next, fuel usage is itemized across various tables (e.g., Nontaxable Use of Gasoline). Finally, the form requires a declaration by the person(s) signing it under penalty of perjury.
What happens if IRS Form 4136-SA is filed incorrectly?
Signers declare under penalty of perjury that the return and accompanying schedules, statements, and any other attachments are true, correct, and complete. Failure to do so means the reported amounts and credits claimed on Form 4136 may be deemed false.
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