The Iowa Motor Fuel Tax Credit allows taxpayers to claim a credit for Iowa fuel tax paid on fuel used for qualifying non-highway purposes.
Program Entry
Iowa Return → Credits → IA 4136 Motor Fuel Tax Credit
The Following Information Can Be Added
Fuel Used For
Select the qualifying use for which the fuel was consumed.
Federal Claim Number
Enter the federal claim number, if applicable.
Gasoline
- Gasoline Tax on Special Fuel Used in Motor Vehicles
Ethanol - Blended Gasoline
- Ethanol-Blended Gasoline (10% to 15%)
- Ethanol-Blended Gasoline (15% or Higher)
Undyed Diesel Fuel - Blends of B11 or Higher
- Liquefied Petroleum Gas (LPG)
- Liquefied Natural Gas (LNG)
Special Fuel (LPG)
- Special Fuel (Diesel)
Notes
- Only qualifying non-highway use may be eligible for the credit.
- Taxpayers should retain records supporting fuel purchases and qualifying fuel usage.
- Separate fuel usage information should be reported for each applicable fuel type.
- Documentation may be required to verify gallons purchased, gallons used off highway, and fuel tax paid.