Use form 4136 to claim a credit for federal taxes paid on certain fuels. The credits available on Form 4136 are:
- The Biodiesel or renewable diesel mixture credit
- The Alternative Fuel Credit
- A credit for certain nontaxable uses (or sales) of fuel
- A credit for blending a diesel-water fuel emulsion
- A credit for exporting dyed fuels or gasoline blend stocks
Additionally for 2020 only, the CARES Act provided that kerosene used in commercial aviation from March 28, 2020, through December 31, 2020 will be treated as a nontaxable use. This is considered a tax holiday and you must file a claim for the difference if used in commercial aviation.
You must provide the number of gallons of fuel on the return. Please be sure to have receipts for the amounts claimed.
Form 4136 can be found by visiting:
- Federal Section
- Credits Menu
- Credit for Federal Tax Paid on Fuels Form 4136
For additional information about the CARES Act excise tax holiday click here.
For additional information about Form 4136 you can click here.