Federal Credit For Federal Tax Paid On Fuels

Credit For Federal Tax Paid On Fuels
2025 Form 4136
4136

Credit for Federal Tax Paid on Fuels

Department of the Treasury
Internal Revenue Service

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

Form

OMB No. 1545-0074

2025

Attachment
Sequence No. 79

Taxpayer identification number

Name (as shown on your income tax return)

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
1

Credits

Note: CRN is the credit reference number.

Nontaxable Use of Gasoline

a
b
c
d

2

Off-highway business use
Use on a farm for farming purposes
Other nontaxable use (see Caution above line 1)
Exported

(a)
Type
of use

(b)
Rate

(c)
Qualified gallons

2
1

$.183
.183
.183

}

3

.184

(d)
Actual fuel cost
from your records

(e)
Amount of credit

(f)
CRN

362
$

$
411

Nontaxable Use of Aviation Gasoline
a
b
c

Use in commercial aviation (other than foreign trade)
Other nontaxable use (see Caution above line 1)
Exported

3

$.15
.193
.194

d

LUST tax on aviation fuels used in foreign trade

9

.001

3

$

$

354
324
412
433

Nontaxable Use of Undyed Diesel Fuel
You certify the following. The diesel fuel did not 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

a
b
c

Nontaxable use
Use on a farm for farming purposes
Use in trains

d

Use in certain intercity and local buses (see
Caution above line 1)

e

Exported

(a)
Type
of use

(b)
Rate

1

$.243
.243
.243

3

For Paperwork Reduction Act Notice, see the separate instructions.

(d)
Actual fuel cost
from your records

(c)
Qualified gallons

}

$

.

(e)
Amount of credit

$

.
(f)
CRN

360
353

.17
.244

350
413
Cat. No. 12625R

Form 4136 (2025) Created 12/18/25

Page 2

Form 4136 (2025)

Part II
4

Credits (continued)

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
You certify the following. The kerosene did not 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
(a)
Type
of use
a
b

Nontaxable use taxed at $.244
Use on a farm for farming purposes

c

Use in certain intercity and local buses (see
Caution above line 1)
Exported
Nontaxable use taxed at $.044
Nontaxable use taxed at $.219

d
e
f

5

1

(b)
Rate

(c)
Qualified gallons

$.243
.243

}

(d)
Actual fuel cost
from your records
$

.

.

(e)
Amount of credit

(f)
CRN

346

$

.17
3

.244
.043
.218

(a)
Type
of use

(b)
Rate

347
414
377
369

Kerosene Used in Aviation

a
b
c
d
e

6

(c)
Qualified gallons

(d)
Actual fuel cost
from your records

(e)
Amount of credit

(f)
CRN

Kerosene used in commercial aviation (other than
foreign trade) taxed at $.244

$.200

Kerosene used in commercial aviation (other than
foreign trade) taxed at $.219

.175

355

Nontaxable use (other than use by state or local
government) taxed at $.244

.243

346

.218
.001

369
433

Nontaxable use (other than use by state or local
government) taxed at $.219
LUST tax on aviation fuels used in foreign trade

9

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

$

$

417

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
a
b

7

Use by a state or local government
Use in certain intercity and local buses

(c)
Qualified gallons

$.243
.17

Sales by Registered Ultimate Vendors of Undyed Kerosene
(Other Than Kerosene for Use in Aviation)

(d)
Actual fuel cost
from your records
$

.

.

(e)
Amount of credit

(f)
CRN

$

360
350

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
a
b
c

Use by a state or local government
Sales from a blocked pump
Use in certain intercity and local buses

$.243
.243
.17

(c)
Qualified gallons

}

(d)
Actual fuel cost
from your records
$

.

(e)
Amount of credit

$

.
(f)
CRN

346
347
Form 4136 (2025)

Page 3

Form 4136 (2025)

Part II
8

Credits (continued)

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.
(a)
Type
of use
a
b
c
d
e
f

Use in commercial aviation (other than foreign
trade) taxed at $.219
Use in commercial aviation (other than foreign
trade) taxed at $.244
Nonexempt use in noncommercial aviation
Other nontaxable uses taxed at $.244
Other nontaxable uses taxed at $.219
LUST tax on aviation fuels used in foreign trade

9

Reserved for future use

10

Reserved for future use

(b)
Rate

$.175

9

11

(d)
Actual fuel cost
from your records
$

(e)
Amount of credit

$

Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use

(f)
CRN

355

.200
.025
.243
.218
.001

(b)
Rate
a
b
c
d

(c)
Qualified gallons

417
418
346
369
433

(c)
(d)
Number of gallons Actual fuel cost
sold or used
from your records
$

(e)
Amount of credit

(f)
CRN

$

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.
(a)
Type
of use
a
b
c
d
e
f
g
h

Liquefied petroleum gas (LPG) (see instructions)
“P Series” fuels
Compressed natural gas (CNG) (see instructions)
Liquefied hydrogen
Fischer-Tropsch process liquid fuel from coal
(including peat)
Liquid fuel derived from biomass
Liquefied natural gas (LNG) (see instructions)
Liquefied gas derived from biomass

(b)
Rate
$.183
.183
.183
.183
.243
.243
.243
.183

(c)
(d)
Gallons, or
Actual fuel cost
gasoline or diesel
gallon equivalents from your records
$

(e)
Amount of credit
$

(f)
CRN
419
420
421
422
423
424
425
435

Form 4136 (2025)

Page 4

Form 4136 (2025)

Part II
12

Credits (continued)

Reserved for future use
(b)
Rate
a
b
c
d
e
f
g
h
i

13

(c)
(d)
Gallons, or
Actual fuel cost
gasoline or diesel
gallon equivalents from your records

Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use
Reserved for future use

$

Registered Credit Card Issuers

(e)
Amount of credit

(f)
CRN

$

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

b

Kerosene sold for the exclusive use of a state or local
government

.243

346

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

.218

369

c

14

$

$

360

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
a
b

15

Nontaxable use
Exported

3

(b)
Rate
$.197
.198

Diesel-Water Fuel Emulsion Blending

16

Blender credit

(d)
Actual fuel cost
from your records
$

(e)
Amount of credit
$

(f)
CRN
309
306

Registration No.
(b)
Rate

a

(c)
Qualified gallons

(c)
Qualified gallons

$.046

(d)
Actual fuel cost
from your records
$

(e)
Amount of credit
$

(f)
CRN
310

Exported Dyed Fuels and Exported Gasoline Blendstocks
(b)
Rate
a
b

17

Exported dyed diesel fuel and exported gasoline blendstocks
taxed at $.001
Exported dyed kerosene

$.001
.001

(c)
Qualified gallons

(d)
Actual fuel cost
from your records
$

Total income tax credit claimed. Add lines 1 through 16, column (e). Enter here and
on 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 . . . . .

(e)
Amount of credit

$

(f)
CRN

415
416

17 $
Form 4136 (2025)