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Official form guide
Form 4136-SA: 4136 (Schedule A)
IRS Form 4136 Schedule A is the Business Activity Report for Credit for Federal Tax Paid on Fuels. Taxpayers report nontaxable and reduced‑rate fuel use, such as off‑highway gasoline at $.183 per gallon, to claim the appropriate credit.
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IRS Form 4136-SA - 4136 (Schedule A)
IRS Form 4136 Schedule A is the Business Activity Report for Credit for Federal Tax Paid on Fuels. Taxpayers report nontaxable and reduced‑rate fuel use, such as off‑highway gasoline at $.183 per gallon, to claim the appropriate credit.
Risk Radar
Scan points- 1Signing a false credit claim subjects you to perjury penalties.
- 2Omitting the equipment make, model, or type information required on the equipment section.
- 3Failing to attach Schedule A to the main Form 4136 filing.
- 4Leaving the Credit Reference Number (CRN) blank on any line item.
- 5Not checking the dye‑exception box when fuel contains visible dye.
Plain English
This form lets you claim a credit for federal tax you already paid on fuel used in your business. You list each type of fuel, how much you used, and the tax rate that applies. The IRS then reduces the amount you owe. It must be attached to your regular Form 4136 filing.
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 you need to report nontaxable or reduced‑rate fuel use to claim a credit on Form 4136.
- Do not use this form when you lack the required registration number for undyed kerosene sales, as the form requires that number.
- Check Form 637 instead when you need to obtain a registration number for undyed kerosene claims.
Form selector
Use this form or another form?
Claiming credit for nontaxable or reduced‑rate fuel use
Schedule A must be attached to report specific fuel use
✓ Confirm Schedule A is attached to Form 4136
Selling undyed kerosene without a registration number
Registration number is required; without it you must stop
✓ Verify you have a Form 637 registration number
Reporting sales by a registered ultimate vendor of undyed kerosene
Schedule A lines require the registration number entry
✓ Ensure registration number is entered before filing
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name (as shown on your income tax return)
Taxpayer’s name as on Form 1040 · Form 4136 Schedule A header
Taxpayer identification number
Social Security number or EIN · Form 1040 or business return
Qualified gallons (column c)
Records of fuel gallons used · Schedule A fuel‑use tables
Registration number (for undyed kerosene)
Form 637 registration number · Form 637 issuance
Signature declaration
Signer’s signature and date · Bottom of Schedule A
Before you submit
- 1Verify the edition date reads 12‑2025.
- 2Ensure the Name matches the income‑tax return.
- 3Enter the correct Taxpayer identification number.
- 4Provide equipment make, model, and type if applicable.
- 5Complete all applicable Type of use lines with correct Rate and Qualified gallons.
- 6Attach the required registration number for undyed kerosene if claiming.
- 7Check the certification boxes for dye‑free fuel where needed.
- 8Confirm all Amount of credit calculations are correct.
- 9Sign the form under penalty of perjury.
- 10Attach Schedule A to Form 4136 before filing.
- 11Keep a copy of the filed return and supporting documents.
How to file this form
- 1Gather fuel purchase records and any required registration numbers.
- 2Complete Schedule A fields, including equipment details and fuel‑use tables.
- 3Attach Schedule A to Form 4136 and sign under penalty of perjury.
- 4Mail the combined return to the IRS address for Form 4136 or e‑file if supported.
- 5Retain a copy of the filed return and supporting documents as proof of filing.
Known limitations
- 1Must have a registration number from Form 637; without it, STOP and you are not eligible to make Form 4136 claims (Form p.2).
- 2Diesel fuel claimed must not contain visible evidence of dye; if it does, attach an explanation and check the box (Form p.1).
- 3A reduced credit rate applies for use in certain intercity and local buses (type of use 5) (Form p.4).
- 4Sales by Registered Ultimate Vendors require a registration number; without it, you are not eligible (Form p.2).
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 form is the December 2025 edition (12‑2025) as shown on the Schedule A (Form 4136) cover page.
What changed or needs a fresh check
- Edition date — confirm the form shows December 2025 (12‑2025)
- 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
- Registration number — Confirm you have a Form 637 registration number if required
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule A with your tax return.
- 2Retain supporting fuel purchase records for future reference.
Sources
- SRCForm p.2 — registration number required; without it, STOP and not eligible.
- SRCForm p.1 — diesel fuel must not contain visible evidence of dye; attach explanation if it does.
- SRCForm p.4 — reduced credit rate for certain intercity and local buses (type of use 5).
- SRCForm p.1 — off‑highway business use rate $.183 per gallon.
- SRCForm p.1 — signature declaration under penalty of perjury.
- SRCNot stated in the official source — verify on the agency site.
Common confusion points
Do I need a registration number to file Schedule A?
The form stops you if you don’t have the number
→ Check that you have received a registration number from Form 637 before completing Schedule A.
Can I claim credit for diesel that has dye?
The form requires undyed diesel; dyed fuel needs an explanation and a checked box
→ Verify the fuel is undyed; if dyed, attach explanation and mark the box.
What rate applies to fuel used by intercity buses?
There is a reduced credit rate for type of use 5
→ Confirm the line for ‘certain intercity and local buses’ and use the reduced rate shown.
How do I report exported fuel?
Exported fuel has its own line with a specific rate
→ Enter the gallons and cost on the ‘Exported’ line and use the rate listed.
What if I’m a state or local government buyer?
Separate lines exist for state or local government use with distinct rates
→ Use the ‘Use by a state or local government’ line and the rate shown.
Do I need to sign the return for Schedule A?
Signature declares truth under penalty of perjury
→ Ensure the return signer signs the attached Schedule A.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 843 – request a refund of any overclaimed fuel tax credit.
Questions about IRS Form 4136-SA
What is IRS Form 4136-SA used for?
This form lets you claim a credit for federal tax you already paid on fuel used in your business. You list each type of fuel, how much you used, and the tax rate that applies. The IRS then reduces the amount you owe. It must be attached to your regular Form 4136 filing.
What information does IRS Form 4136-SA require?
The form collects the type of fuel use, the applicable rate, qualified gallons, actual fuel cost, amount of credit, and the credit reference number (CRN) for each line item (a)–(f).
How do I complete IRS Form 4136-SA?
Enter equipment make, model, and type for the primary fuel‑using equipment. Complete lines (a) through (f) for each fuel category, attaching any required dye‑exception explanations. Attach Schedule A to Form 4136 and sign the declaration before filing.
What happens if IRS Form 4136-SA is filed incorrectly?
The signer declares under penalty of perjury that all amounts, credits, and statements on the form are true, correct, and complete.
Do I need a registration number to file Schedule A?
The form stops you if you don’t have the number Check that you have received a registration number from Form 637 before completing Schedule A.
Can I claim credit for diesel that has dye?
The form requires undyed diesel; dyed fuel needs an explanation and a checked box Verify the fuel is undyed; if dyed, attach explanation and mark the box.
What rate applies to fuel used by intercity buses?
There is a reduced credit rate for type of use 5 Confirm the line for ‘certain intercity and local buses’ and use the reduced rate shown.
How do I report exported fuel?
Exported fuel has its own line with a specific rate Enter the gallons and cost on the ‘Exported’ line and use the rate listed.
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