4136
Credit for Federal Tax Paid on Fuels
Form 4136, Credit for Federal Tax Paid on Fuels, is attached to an income tax return to claim the fuel tax credit (FTC). The instructions list four uses: a credit for certain nontaxable uses (or sales) of fuel during the income tax year, the alternative fuel credit, a credit for blending a diesel-water fuel emulsion, and a credit for exporting dyed fuels or gasoline blendstocks.
This page covers the 2025 form. Part I asks about the business and Part II lists each fuel and use with a type of use, a rate, the gallons, the actual fuel cost, the amount of credit and the credit reference number (CRN). The total on line 17 carries to Schedule 3 (Form 1040), line 12; Form 1120, Schedule J, line 20b; Form 1120-S, line 24c; Form 1041, Schedule G, line 17; or the proper line of other returns.
The instructions say that instead of waiting to claim an annual credit, some claimants may be able to file Form 8849 for a periodic refund or Form 720 for a credit against excise tax liability. You can fill out Form 4136 free in your browser on this page and download the result without an account.
Whether you have a qualifying business or business activity with qualifying usage of qualifying fuels, and how many qualifying activities you have. The form says that if the answer on line A is "No," don't file this form, with an exemption explained in the instructions.
Business name, EIN, principal business activity code, and the make, model and type of the equipment for which most of the fuel was used.
Gasoline, aviation gasoline, undyed diesel fuel, undyed kerosene and kerosene used in aviation, each split by use such as off-highway business use, farming, export or commercial aviation.
Sales by registered ultimate vendors of undyed diesel fuel and kerosene, and claims by registered credit card issuers, each with a registration number box.
Nontaxable use of alternative fuel such as LPG, CNG and LNG, diesel-water fuel emulsion use and blending, and exported dyed fuels and gasoline blendstocks. Lines 9, 10 and 12 are reserved for future use.
The total of column (e) for lines 1 through 16, carried to the income tax return.
Check Yes or No. The instructions say someone claiming the credit for undyed kerosene bought (other than from a blocked pump) and used at home for heating, lighting or cooking answers Yes, skips lines B through F and goes to Part II.
Enter the number of qualifying activities, the business name, the EIN issued on Form SS-4 (not an SSN), the six-digit principal business activity code and the equipment details. Leave line D blank if you have no EIN.
Enter the number from the Type of Use Table in the instructions in column (a). For example, 1 is on a farm for farming purposes, 2 is off-highway business use and 3 is export.
Enter gallons in column (c). The instructions say to generally multiply the rate by the number of gallons and enter the result in column (e). Line 11 uses gallons or gasoline or diesel gallon equivalents for CNG, LPG and LNG.
Column (d), new for 2025, holds the actual fuel cost from your records. The instructions say not to include receipts with the return and to keep them with your books and records.
Add column (e) for lines 1 through 16 and enter the total on line 17 and on the line of your income tax return that the form names.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Form 4136 is filed with your income tax return. Line 17 names Schedule 3 (Form 1040), line 12; Form 1120, Schedule J, line 20b; Form 1120-S, line 24c; and Form 1041, Schedule G, line 17.
The instructions say to keep records supporting any credits claimed for at least 3 years from the date the return is due or filed, whichever is later.
Claims for exported fuel need proof of exportation kept with your records, such as a copy of the export bill of lading or a statement of the foreign consignee showing receipt of the fuel.
The instructions say you can't claim any amounts on Form 4136 that you claimed on Form 8849, Form 8864, or Form 720, Schedule C.
The instructions say to include any credit or refund of excise taxes on fuels in gross income if you deducted the total cost of the fuel, including the excise taxes, as an expense. They point to Pub. 510.
The instructions say the biodiesel and renewable diesel credits are expired, and that the sustainable aviation fuel credit can't be claimed on Form 4136 after 2024.
4136 Sch. A
482 fields, 4 pages
637
50 fields, 7 pages
8849
27 fields, 4 pages
720
715 fields, 8 pages
8864
32 fields, 1 page
1040
199 fields, 2 pages
Each line of Part II names its own claimant in the instructions. The form is filed by the person or business claiming the credit, with its income tax return.
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The instructions say a taxpayer who uses gasoline in their vehicle for personal use, commuting to work, or driving for ride sharing services does not qualify for the FTC.
The instructions say partnerships (other than electing large partnerships) can't file this form. They include a statement on Schedule K-1 (Form 1065) showing the allocation to each partner instead.
Complete a separate Schedule A (Form 4136) for each one, combine the totals on Form 4136, and describe the activity generating the most credit in Part I.
The form says CRN is the credit reference number. Each credit line prints its own CRN in column (f).
No. The instructions say not to include any receipts or explanation with your tax return, and to keep them with your books and records.
Lines 6, 7, 8, 13 and 15 have a registration number box. The form and instructions say these claims can't be made without the IRS-issued registration number from Form 637.
The instructions say you may be able to file Form 8849 to claim a periodic refund, or Form 720 to claim a credit against your excise tax liability.