Form 4136 — Credit for Federal Tax Paid on Fuels

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4136.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

Go to www.irs.gov/Form4136 for instructions and the latest information.

OMB No. 1545-0074

Attachment Sequence No. 79

Name (as shown on your income tax return) Taxpayer identification number

Caution: You must have owned or operated a business and conducted a qualifying business activity with qualifying use of qualifying fuels, and meet other requirements to have qualified gallons that are eligible for the credit for federal tax paid on fuels (fuel tax credit) (see instructions for exemption).

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. That declaration includes all amounts reported and all credits claimed on this form. It also includes certifying that all the statements for certain lines below are true as well.

You have the name and address of the person who sold the fuel to you and the dates of purchase. For claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, you haven’t waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), a certificate hasn’t been provided to the credit card issuer. For type of use 2, the equipment or vehicle used wasn’t a highway vehicle, which generally means that it wasn’t registered or required to be registered for use on public highways.

Part I Information About Your Business (A) Do you have a qualifying business or business activity with qualifying usage of qualifying fuels eligible for the fuel tax credit?

Yes No If “No,” don’t file this form (see instructions for exemption). (B) If “Yes,” how many different business activities do you have that qualify for this credit? If you have more than one qualifying business activity, complete and file a separate Schedule A (Form 4136) for each business activity, enter the totals from all Schedules A (Form 4136) on Form 4136, and enter information about the business activity generating the most credit below.

(C) Business name (if applicable) (D) EIN (if applicable) (E) Principal Business Activity Code (F) Enter the information for the equipment for which most of the fuel was used for this business. See instructions. (i) Make (ii) Model (iii) Type of equipment Part II Credits

1 Nontaxable Use of Gasoline Note: CRN is the credit reference number.

2 Nontaxable Use of Aviation Gasoline

a Use in commercial aviation (other than foreign trade) $.15 $ $ 354 b Other nontaxable use (see Caution above line 1) .193 324 c Exported 3 .194 412 d LUST tax on aviation fuels used in foreign trade 9 .001 433

3 Nontaxable Use of Undyed Diesel Fuel

You certify the following. The diesel fuel did not contain visible evidence of dye.

Form 4136 (2025) Page 2 Part II Credits (continued)

4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

You certify the following. The kerosene did not contain visible evidence of dye.

5 Kerosene Used in Aviation

6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No.

If you don’t have the registration number, STOP ; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received your registration number and placed it on this line.

You certify the following. You sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or have obtained the written consent of the buyer to make the claim, and that the diesel fuel didn’t contain visible evidence of dye.

Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here . .

(b) Rate

(c) Qualified gallons

(d) Actual fuel cost from your records

(e) Amount of credit

(f) CRN

a Use by a state or local government $.243 $ $ 360 b Use in certain intercity and local buses .17 350 7 Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene for Use in Aviation) Registration No.

If you don’t have the registration number, STOP ; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received your registration number and placed it on this line.

You certify the following. You sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or have obtained the written consent of the buyer to make the claim, and that the kerosene didn’t contain visible evidence of dye.

Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here . .

(b) Rate

(c) Qualified gallons

(d) Actual fuel cost from your records

(e) Amount of credit

(f) CRN

a Use by a state or local government $.243

c Use in certain intercity and local buses .17 347

Form 4136 (2025)

Form 4136 (2025) Page 3 Part II Credits (continued) 8 Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation Registration No.

If you don’t have the registration number, STOP ; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received your registration number and placed it on this line.

You certify the following. You sold the kerosene for use in aviation at a tax-excluded price and you haven’t collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or you’ve obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted.

9 Reserved for future use

10 Reserved for future use

11 Nontaxable Use of Alternative Fuel

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions.

Form 4136 (2025) Page 4 Part II Credits (continued) 12 Reserved for future use

13 Registered Credit Card Issuers Registration No.

If you don’t have the registration number, STOP ; you’re not eligible to make Form 4136 claims if you haven’t yet filed Form 637 and received your registration number and placed it on this line.

(b) Rate

(c) Qualified gallons

(d) Actual fuel cost from your records

(e) Amount of credit

(f) CRN

a Diesel fuel sold for the exclusive use of a state or local government $.243 $ $ 360

b Kerosene sold for the exclusive use of a state or local government .243 346

c Kerosene for use in aviation sold for the exclusive use of a state or local government taxed at $.219 .218 369

14 Nontaxable Use of a Diesel-Water Fuel Emulsion

Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See instructions.

(a) Type of use

(b) Rate

(c) Qualified gallons

(d) Actual fuel cost from your records

(e) Amount of credit

(f) CRN

a Nontaxable use $.197 $ $ 309 b Exported 3 .198 306 15 Diesel-Water Fuel Emulsion Blending Registration No.

(b) Rate

(c) Qualified gallons

(d) Actual fuel cost from your records

(e) Amount of credit

(f) CRN

a Blender credit $.046 $ $ 310

16 Exported Dyed Fuels and Exported Gasoline Blendstocks