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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 4136

Credit for Federal Tax Paid on Fuels

Section references are to the Internal Revenue Code Society of Testing Materials (ASTM) specification for
unless otherwise noted. aviation turbine fuel.
• Kerosene is no longer treated as diesel fuel for
purposes of the renewable diesel mixture credit.
Future Developments
For the latest information about developments related to
Form 4136 and its instructions, such as legislation General Instructions
enacted after they were published, go to IRS.gov/
Form4136. Purpose of Form
Use Form 4136 to claim the following.
• The biodiesel or renewable diesel mixture credit.
What’s New • The alternative fuel credit.
Removal of liquefied hydrogen from alternative fuel • A credit for certain nontaxable uses (or sales) of fuel
credits. The section 6426(d) definition of alternative fuels during your income tax year.
is revised to remove liquefied hydrogen from the list of • A credit for blending a diesel-water fuel emulsion.
alternative fuel credits for fuel sold or used after 2022. • A credit for exporting dyed fuels or gasoline
blendstocks.
Notice 2024-06 sustainable aviation fuel (SAF) guid- • Substainable aviation fuel (SAF) credit.
ance. The Treasury Department and the IRS developed
the guidance, in consultation with the Environmental Attach Form 4136 to your tax return.
Protection Agency (EPA) and other agencies, to provide
safe harbors for using the EPA’s Renewable Fuel Standard Instead of waiting to claim an annual credit on Form
(RFS) program to calculate both the emissions reduction 4136, you may be able to file:
percentage and RFS guidance to certify related • Form 8849, Claim for Refund of Excise Taxes, to claim a
sustainability requirements under section 40B. periodic refund; or
• Form 720, Quarterly Federal Excise Tax Return, to claim
The notice also explains that the existing Greenhouse
a credit against your excise tax liability.
gases, Regulated Emissions, and Energy use in
Transportation (GREET) model of the Argonne National You can’t claim any amounts on Form 4136 that
Laboratory (ANL-GREET model) is a methodology that ! you claimed on Form 8849, Form 8864, or Form
doesn’t satisfy the requirements to calculate the CAUTION 720, Schedule C. If you report a tax liability on
emissions reduction percentage under section 40B(e)(2). Form 720, you may be required to offset your tax liability
To date, no GREET-based model has been identified as with any credits you claim before claiming a credit on Form
satisfying the applicable requirements. The Department of 4136, or Form 8864, or a refund on Form 8849.
Energy is collaborating with other federal agencies to
develop the GREET model to calculate the emissions Form 4136 can’t be used by ultimate vendors to make
reduction percentage and anticipate that it will be gasoline claims.
available in early 2024.
Partnerships. Partnerships (other than electing large
An SAF model certificate has been created to support partnerships) can’t file this form. Instead, they must
an SAF claim and it’s at the end of the notice. include a statement on Schedule K-1 (Form 1065)
See IRS guidance on SAF credit, for more information. showing the allocation to each partner specifying the
number of gallons of each fuel used during the tax year,
Reminders the applicable credit per gallon, the nontaxable use or
Sustainable aviation fuel credit. The Inflation sale, and any additional information required to be
Reduction Act of 2022 (the Act) provides the section 40B submitted.
sustainable aviation fuel (SAF) credit for sales or uses
after 2022, and the credit is added as line 10d. Additional Information
• Pub. 510, Excise Taxes.
Definition of renewable diesel and treatment of kero- • Pub. 225, Farmer's Tax Guide.
sene. The Act made the following changes to the • Notice 2005-4 (alcohol and biodiesel fuels; off-highway
definition of renewable diesel and the treatment of vehicles; aviation-grade kerosene; diesel fuel in buses;
kerosene, effective for fuel sold or used after December displaying registration on vessels; sales of gasoline to
31, 2022. states, towns, and educational nonprofits; two-party
• Renewable diesel no longer includes fuel derived from exchanges of taxable fuel; and classifying transmix and
biomass that meets the requirements of a Department of diesel fuel blendstocks as diesel fuel), 2005-2 I.R.B. 289,
Defense specification for military jet fuel or an American at IRS.gov/IRB/2005-02 IRB#NOT-2005-4.

Jan 8, 2024 Cat. No. 48249T

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• Notice 2005-62 (certificates for biodiesel, fuel must keep proof of exportation with their records.
aviation-grade or nontaxable use kerosene), 2005-35 Proof of exportation includes:
I.R.B. 443, at IRS.gov/IRB/2005-35 IRB#NOT-2005-62. • A copy of the export bill of lading issued by the
• Notice 2005-80 (LUST tax, treatment of kerosene for delivering carrier,
use in aviation, credit card sales of taxable fuel to exempt • A certificate by the agent or representative of the export
entities, diesel-water fuel emulsions, mechanical dye carrier showing actual exportation of the fuel,
injection of diesel fuel and kerosene), 2005-62 I.R.B. 953, • A certificate of lading signed by a customs officer of the
at IRS.gov/IRB/2005-46 IRB/#NOT-2005-80 . foreign country to which the fuel is exported, or
• Notice 2006-92 (alternative fuels and alternative fuel • A statement of the foreign consignee showing receipt of
mixtures), 2006-43 I.R.B. 774, at the fuel.
IRS.gov/IRB/2006-43 IRB#NOT-2006-92.
• Notice 2007-97 (alternative fuel and alternative fuel Type of Use Table
mixtures defined), 2007-49 I.R.B. 1092, at IRS.gov/IRB/ The following table lists the nontaxable uses of fuels. You
2007-47 IRB#NOT-2007-97. must enter the number from the table in the Type of use
• Notice 2008-110 (biodiesel and cellulosic biofuel), column on Form 4136.
2008-51 I.R.B. 1298, at IRS.gov/IRB/2008-51
IRB#NOT-2008-110. No. Type of Use
• Notice 2010-68 (Alaska dyed diesel exemption), Notice
2010-44 I.R.B. 576, at IRS.gov/IRB/2010-44 1 On a farm for farming purposes
IRB#NOT-2010-68. 2 Off-highway business use (for business use
• Notice 2023-6 (sustainable aviation fuel credit), at other than in a highway vehicle registered or
IRS.gov/pub/irs-drop/n-23-06.pdf. required to be registered for highway use)
Recordkeeping 3 Export
You must keep records to support any credits claimed on 4 In a boat engaged in commercial fishing
this return for at least 3 years from the date the return is
5 In certain intercity and local buses
due or filed, whichever is later.
6 In a qualified local bus
Including the Fuel Tax Credit in Income
7 In a bus transporting students and employees of
Include any credit or refund of excise taxes on fuels in your schools (school buses)
gross income if you claimed the total cost of the fuel
(including the excise taxes) as an expense deduction that 8 For diesel fuel and kerosene (other than
reduced your income tax liability. See Pub. 510. kerosene used in aviation) used other than as a
fuel in the propulsion engine of a train or
diesel-powered highway vehicle (but not
Specific Instructions off-highway business use)
9 In foreign trade
How To Make a Claim
Complete all information requested for each claim you 10 Certain helicopter and fixed-wing aircraft uses
make. You must enter the number (when requested) from 11 Exclusive use by a qualified blood collector
the Type of Use Table, later, the number of gallons, or organization
gasoline or diesel gallon equivalents (GGE or DGE) 12 In a highway vehicle owned by the United States
(compressed natural gas (CNG), liquefied petroleum gas that isn’t used on a highway
(LPG), and liquefied natural gas (LNG) only), and the
amount of credit. If you need more space for any line (for 13 Exclusive use by a nonprofit educational
example, for more types of use), prepare a separate organization
statement using the same format as the line. 14 Exclusive use by a state, political subdivision of
Attach a separate statement showing any additional a state, or the District of Columbia
information required for your claim, such as the 15 In an aircraft or vehicle owned by an aircraft
computation of the amount to be credited. Write your museum
name and taxpayer identification number (TIN) on each 16 In military aircraft
statement.
Amount of credit. Generally, multiply the rate by the
number of gallons. For lines 11 and 12, enter the number
of gallons, or gasoline or diesel gallon equivalents (CNG, Types of use 13 and 14. Generally, claims for sales of
LPG, and LNG only). Enter the result (or the combined diesel fuel, kerosene, kerosene for use in aviation,
result, as indicated by the brackets) in the Amount of gasoline, or aviation gasoline for the exclusive use of a
credit column. Include amounts from any separate state or local government (or nonprofit educational
statement. organization for gasoline or aviation gasoline) must be
Exported taxable fuel. The claim rates for exported made in the following order.
taxable fuel are listed on lines 1d, 2c, 3e, 4d, 14b, 16a, 1. By the registered credit card issuer if the state or
and 16b. Taxpayers making a claim for exported taxable local government (or nonprofit educational organization, if

2 Instructions for Form 4136 (2023)

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applicable) used a credit card and the credit card issuer For line 2d, the aviation fuel must have been used in
meets the four requirements discussed under Line 13. foreign trade to claim a credit for the LUST tax paid (type
Registered Credit Card Issuers, later. If the credit card of use 9).
issuer isn’t registered, only the ultimate purchaser may
make this claim. Line 3. Nontaxable Use of Undyed Diesel Fuel
2. By the registered ultimate vendor if the ultimate
Claimant. The ultimate purchaser of the diesel fuel is the
purchaser didn’t use a credit card and waives their right to
only person eligible to make this claim.
make the claim and the registered credit card issuer can’t
make the claim. Allowable uses. For line 3a, the diesel fuel must have
been used during the period of claim for type of use 2, 6,
Additional requirements that must be met are in Pub. 7, 8, 11, 13, 14, or 15. For line 3d, the claimant must not
510. have waived the right to make a claim. See Types of use
An income tax credit for gasoline and aviation 13 and 14, earlier. Type of use 8 includes use as heating
! gasoline can be claimed on Form 4136 by the oil and use in a motorboat.
CAUTION ultimate purchaser only. Claims by registered
For line 3e, the diesel fuel must have been exported
credit card issuers and registered ultimate vendors for during the period of claim (type of use 3). See Exported
gasoline and aviation gasoline sold to a state or local taxable fuel, earlier.
government or nonprofit educational organization must be
made on Form 8849 or Form 720, Schedule C. Line 4. Nontaxable Use of Undyed Kerosene
(Other Than Kerosene Used in Aviation)
Line 1. Nontaxable Use of Gasoline
Claimant. The ultimate purchaser of the kerosene is the
Claimant. The ultimate purchaser of the gasoline is the only person eligible to make this claim.
only person eligible to make this claim. Allowable uses. For line 4a, the kerosene must have
Allowable uses. A claim can’t be made for personal use been used during the period of claim for type of use 2, 6,
of any fuel on line 1. Also, for lines 1a and 1c, a claim can’t 7, 8, 11, 13, 14, or 15. Line 4b doesn’t include claims for
be made for any use in a motorboat, other than kerosene used in aviation for farming purposes; instead,
commercial fishing. see Line 5. Kerosene Used in Aviation below. For line 4c,
For line 1a, the gasoline must have been used during the claimant must not have waived the right to make a
the period of claim for a business use other than in a claim. See Types of use 13 and 14, earlier. Type of use 8
highway vehicle registered (or required to be registered) includes use as heating oil and use in a motorboat.
for highway use (type of use 2). For line 4d, the kerosene must have been exported
For line 1b, the gasoline must have been used during during the period of claim (type of use 3). See Exported
the period of claim on a farm for farming purposes (type of taxable fuel, earlier.
use 1). For lines 4e and 4f, the kerosene must have been used
For line 1c, the gasoline must have been used during during the period of claim for type of use 2.
the income tax year for type of use 4, 5, 7, 11, 13, 14, or You can claim a credit for the tax on undyed
15. For type of use 13 or 14, the claimant must not have TIP kerosene you purchased (other than from a
waived the right to make a claim. See Types of use 13 and blocked pump) and used in your home during the
14, earlier. tax period for heating, lighting, or cooking.
For line 1d, the gasoline must have been exported
during the period of claim (type of use 3). See Exported To claim the credit on line 4a for home use, complete
taxable fuel, earlier. the following steps.
1. Enter 8 in column(a).
Line 2. Nontaxable Use of Aviation Gasoline 2. Enter the number of gallons of kerosene in column
(c).
Claimant. The ultimate purchaser of the aviation gasoline
is the only person eligible to make this claim. 3. Multiply the gallons in column (c) by $.243. Enter
the result in column (d).
Allowable uses. For line 2b, the aviation gasoline must 4. If this is the only fuel tax credit you’re claiming, enter
have been used during the period of claim for type of use the amount from column (d) on:
1, 2, 9, 10, 11, 13, 14, or 15. For type of use 13 or 14, the
claimant must not have waived the right to make a claim. a. Form 4136, line 17; and
See Types of use 13 and 14, earlier. b. Schedule 3, Form 1040 (or 1040-SR), line 12.
Use line 2b to make a claim for aviation gasoline used
outside the propulsion system of an aircraft. Line 5. Kerosene Used in Aviation
For line 2c, the aviation gasoline must have been Claimant. For lines 5a and 5b, the ultimate purchaser of
exported during the period of claim (type of use 3). See kerosene used in commercial aviation (other than foreign
Exported taxable fuel, earlier. trade) is eligible to make this claim. For lines 5c, 5d, and
5e, the ultimate purchaser of kerosene used in
noncommercial aviation (other than nonexempt,

Instructions for Form 4136 (2023) 3

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noncommercial aviation and exclusive use by a state, Model Waiver N in Pub. 510. Only one claim may be filed
political subdivision of a state, or the District of Columbia) for any gallon of diesel fuel.
is eligible to make this claim. By making this claim, the
Registration number. Enter your UB registration number
claimant is certifying that it hasn’t waived the right to make
in the space provided.
the claim.
Allowable uses. For lines 5a and 5b, the kerosene must Lines 7a and 7b. Sales by Registered Ultimate
have been used during the period of claim in commercial Vendors of Undyed Kerosene (Other Than
aviation. If the claimant buys kerosene partly for use in
Kerosene for Use in Aviation)
commercial aviation and partly for use in noncommercial
aviation, see the rules in Notice 2005-80, section 3(e)(3). Claimant. For line 7a, the registered ultimate vendor of
For lines 5c and 5d, the kerosene must have been used the kerosene is the only person eligible to make this claim.
during the period of claim for type of use 1, 9, 10, 11, 13, The registered ultimate vendor must have obtained the
15, or 16. required certificate from the buyer and must have no
For line 5e, the kerosene must have been used during reason to believe any information in the certificate is false.
the period of claim for type of use 9. This claim is made in See Model Certificate P in Pub. 510. For line 7b, the
addition to the claim made on lines 5c and 5d for type of claimant must have a statement, if required, that contains
use 9. Depending on the tax rate of the kerosene, use the date of sale, name and address of the buyer, and the
line 4a, 4e, or 4f to make a claim for kerosene used number of gallons of kerosene sold to the buyer. For lines
outside the propulsion system of an aircraft. 7a and 7b, only one claim may be filed for any gallon of
kerosene.
Information for Claims on Lines 6–8 Allowable sales. The fuel must have been sold during
the period of claim:
Registration number. To make an ultimate vendor claim • For line 7a, for use by a state or local government
on lines 6–8, you must be registered. Enter your (including essential government use by an Indian tribal
registration number, including the prefix, on the applicable government); or
line for your claim. If you aren’t registered, use Form 637 • For line 7b, from a blocked pump.
to register.
Registration number. Enter your UV or UP registration
Required certificates or waivers. The required number in the space provided.
certificates or waivers for lines 6–8 are listed in the line
instructions and are available in Pub. 510. Information to be submitted. For claims on line 7a,
attach a separate statement with the name and TIN of
each governmental unit to whom the kerosene was sold
Line 6a. Sales by Registered Ultimate Vendors of
and the number of gallons sold to each.
Undyed Diesel Fuel for Use by a State or Local
Government Line 7c. Sales by Registered Ultimate Vendors of
Claimant. For line 6a, the registered ultimate vendor of Undyed Kerosene for Use in Certain Intercity and
the diesel fuel is the only person eligible to make this Local Buses
claim. The registered ultimate vendor must have obtained
the required certificate from the buyer and must have no Claimant. For line 7c, the registered ultimate vendor of
reason to believe any information in the certificate is false. the kerosene is eligible to make a claim only if the buyer
See Model Certificate P in Pub. 510. Only one claim may waives the right to make the claim by providing the
be filed for any gallon of diesel fuel. registered ultimate vendor with an unexpired waiver. See
Model Waiver N in Pub. 510. Only one claim may be filed
Allowable sales. The fuel must have been sold during for any gallon of kerosene.
the period of claim for the exclusive use by a state or local
government (including essential government use by an Registration number. Enter your UB registration number
Indian tribal government). in the space provided.

Registration number. Enter your UV registration number Lines 8a and 8b. Sales by Registered Ultimate
in the space provided.
Vendors of Kerosene for Use in Commercial
Information to be submitted. For claims on line 6a, Aviation (Other Than Foreign Trade)
attach a separate statement with the name and TIN of
each governmental unit to whom the diesel fuel was sold Claimant. The registered ultimate vendor of the kerosene
and the number of gallons sold to each. sold for use in commercial aviation is eligible to make this
claim only if the buyer waives the right by providing the
Line 6b. Sales by Registered Ultimate Vendors of registered ultimate vendor with an unexpired waiver. See
Undyed Diesel Fuel for Use in Certain Intercity and Model Waiver L in Pub. 510. Only one claim may be filed
for any gallon of kerosene sold for use in commercial
Local Buses aviation.
Claimant. For line 6b, the registered ultimate vendor of Allowable sales. The kerosene sold for use in
the diesel fuel is eligible to make a claim only if the buyer commercial aviation must have been sold during the
waives the right to make the claim by providing the
registered ultimate vendor with an unexpired waiver. See

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period of claim for use in commercial aviation (other than 1. The claim must be for a biodiesel or renewable
foreign trade). diesel mixture sold or used during a period that is at least
1 week.
Registration number. Enter your UA registration number
in the space provided. 2. The amount of the claim must be at least $200. To
meet this minimum, amounts from lines 10 and 12 may be
Lines 8c, 8d, 8e, and 8f. Sales by Registered combined.
Ultimate Vendors of Kerosene Sold for Use in 3. The biodiesel used to produce the biodiesel mixture
Noncommercial Aviation must meet ASTM D6751 and meet the Environmental
Protection Agency's (EPA) registration requirements for
Claimant. For line 8c, the registered ultimate vendor of fuels and fuel additives under section 211 of the Clean Air
the kerosene sold for use in nonexempt, noncommercial Act. The renewable diesel used to produce the renewable
aviation is the only person eligible to make this claim. The diesel mixture must be a liquid fuel derived from biomass
registered ultimate vendor must have obtained the that meets the registration requirements for fuels and fuel
required certificate from the ultimate purchaser. See additives established by the EPA under section 211 of the
Model Certificate Q in Pub. 510. For lines 8d, 8e, and 8f, Clean Air Act, and the requirements of the ASTM D975 or
the registered ultimate vendor of the kerosene sold for D396, or other equivalent standard approved by the IRS.
nontaxable use in noncommercial aviation (foreign trade 4. The Certificate for Biodiesel and, if applicable,
for line 8f) is eligible to make this claim only if the buyer Statement of Biodiesel Reseller must be attached to the
waives the right to make the claim by providing the first claim filed that is supported by the certificate or
registered ultimate vendor with an unexpired waiver. See statement. For the renewable diesel mixture credit, you
Model Waiver L in Pub. 510. For type of use 14, see must edit the certificate and, if applicable, statement to
Model Certificate P in Pub. 510. Only one claim may be indicate that the fuel to which the certificate and statement
filed for any gallon of kerosene sold for use in relate is renewable diesel and state the renewable diesel
noncommercial aviation. meets the requirements discussed above under Claimant.
Allowable sales. For line 8c, the kerosene must have See Model Certificate O and Model Statement S in Pub.
been sold for a nonexempt use in noncommercial aviation. 510. If the certificate and statement aren’t attached to
For lines 8d and 8e, the kerosene sold for use in Form 4136 because they’re attached to a previously filed
noncommercial aviation must have been sold during the claim on Schedule 3 (Form 8849) or Form 720,
period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or Schedule C, or Form 8864, for the biodiesel or renewable
16. diesel credit, attach a separate statement with the
following information.
For line 8f, the kerosene sold for use in noncommercial
aviation must have been sold during the period of claim for a. Certificate identification number.
type of use 9. This claim is made in addition to the claim b. Total gallons of biodiesel or renewable diesel on
made on lines 8d and 8e for type of use 9. certificate.
Registration number. Enter your UA (UV if type of use c. Total gallons claimed on Schedule 3 (Form 8849).
14) registration number in the space provided. d. Total gallons claimed on Form 720, Schedule C,
line 12.
Line 10 a-c. Biodiesel or Renewable Diesel e. Total gallons claimed on Form 8864.
Mixtures
Registration number. If you’re a registered blender or a
Claimant. Any biodiesel or renewable diesel mixture taxable fuel registrant, enter your registration number,
credit must first be claimed on Form 720, Schedule C, to including the prefix, on line 10.
reduce your taxable fuel liability reported on Form 720.
Any excess credit may be claimed on Form 720,
Line 10d. Sustainable Aviation Fuel Mixtures
Schedule C; Schedule 3 (Form 8849); Form 4136; or
Form 8864. See Notice 2005-4 and item 4 below for more Claimant. The person that produced and sold or used a
information. Only one credit may be taken for each qualified mixture (a mixture of SAF and kerosene) is the
amount of biodiesel or renewable diesel. If you claimed (or only person eligible to make this claim. The credit is based
will claim) an amount of biodiesel or renewable diesel on on the gallons of SAF in the qualified mixture. Any SAF
Form 720, Form 8849, or Form 8864 for a credit or mixture credit must first be claimed on Schedule C to
payment, then you can't make a claim on Form 4136 for reduce your taxable fuel liability reported on Form 720.
that same amount of biodiesel or renewable diesel. Any excess credit must be claimed on Form 720,
The biodiesel mixture credit may not be claimed for Schedule C; Schedule 3 (Form 8849); Form 4136; or
biodiesel produced outside the United States for use as a Form 8864. See item 4 below for more information.
fuel outside the United States. The United States includes How to claim the credit. Only one credit may be taken
any territory of the United States. Requirements 1 and 2 for each amount of SAF. If a person claimed (or will claim)
must be met only if the credit exceeds the amount of an amount of SAF on Form 720, Form 8849, or Form 8864
taxable fuel liability reported. Requirements 3 and 4 must for a credit or payment, then a claim can't be made on
be met for all claims. Form 4136 for that same amount of SAF. The qualified
mixture must be used (or sold, in the ordinary course of a
trade or business, for use) in an aircraft.

Instructions for Form 4136 (2023) 5

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The SAF credit can't be claimed for qualified mixtures Registration number. If you're a registered blender or a
produced outside of the United States or if the transfer of taxable fuel registrant, enter your registration number on
such mixture to the fuel tank of an aircraft occurs outside line 10.
of the United States. Requirements 1 and 2 must be met
only if the credit exceeds the amount of taxable fuel Line 11. Nontaxable Use of Alternative Fuel
liability reported. Requirements 3 and 4 must be met for all
claims. Claimant. The ultimate purchaser of the taxed alternative
1. The claim must be for a qualified mixture sold or fuel is the only person eligible to make this claim.
used during a period that is at least 1 week. Allowable uses. The alternative fuel must have been
2. The amount of the claim must be at least $200. To used during the period of claim for type of use 1, 2, 4, 5, 6,
meet this minimum, amounts from lines 10 and 12 may be 7, 11, 13, 14, or 15.
combined. Type of use 5. Write “Bus” in the space to the left of
3. The SAF used to produce the qualified mixture is column (a). Enter the correct claim rate in column (b). The
the portion of liquid fuel that isn’t kerosene that (i) either claim rates for type of use 5 are listed below.
(A) meets the specifications of one of the ASTM D7566
Annexes, or (B) meets the specifications of ASTM D1655 Line number Claim rate
Annex A1, (ii) isn't derived from coprocessing an 11a $.109*
applicable material (or materials derived from an
11b .110
applicable material) with a feedstock that isn't biomass,
(iii) isn't derived from palm fatty acid distillates or 11c .109**
petroleum, and (iv) has been certified in accordance with 11d .110
I.R.C. section 40B(e) as having a lifecycle greenhouse 11e .17
gas emissions reduction percentage of at least 50%.
11f .17
Applicable material means monoglycerides, diglycerides,
and triglycerides, free fatty acids, and fatty acid esters. 11g .169***
Lifecycle greenhouse gas emissions reduction percentage 11h .110
means the percentage reduction in lifecycle greenhouse For sales or uses of fuel after December 31, 2015: (*) This is the claim rate per
gas emissions achieved by such fuel as compared with GGE (5.75 pounds or 1.353 gallons of LPG); (**) This is the claim rate per GGE
petroleum-based jet fuel, as defined in accordance with (5.66 pounds or 123.57 cubic ft. of CNG); (***) This is the claim rate per DGE (6.06
the most recent Carbon Offsetting and Reduction Scheme pounds or 1.71 gallons of LNG)
for International Aviation which has been adopted by the
International Civil Aviation Organization with the
agreement of the United States, or any similar Type of use 5 example. 10,000 gallons of LPG ÷ 1.353
methodology which satisfies the criteria under section = 7,391 GGE x $0.109 = $805.62 claim amount.
211(o)(1)(H) of the Clean Air Act.
4. For qualified mixtures produced with a SAF Line 12. Alternative Fuel Credit
synthetic blending component (SAF that meets the The alternative fuel mixture credit can’t be claimed
qualifications of an ASTM D7566 Annexes), the Certificate ! on this form. The section 6426(d) definition of
for SAF Synthetic Blending Component, Statement of SAF CAUTION alternative fuels is revised and liquified hydrogen
Synthetic Blending Component Reseller (if applicable), is removed from the list of alternative fuel credits for fuel
and Declaration for SAF Qualified Mixture must be sold or used after 2022.
attached to the first claim filed that is supported by the
certificate or statement. If the certificate and statement Claim rates.
aren't attached to Form 4136 because they're attached to • CNG has a claim rate (or GGE) of 121 cubic feet,
a previously filed claim on a Form 720, Schedule C; a • Compressed gas derived from biomass has a claim rate
Schedule 3 (Form 8849); or a Form 8864, attach a (or GGE) of 121 cubic feet,
separate statement with the following information. • LPG has a claim rate (or GGE) of 5.75 pounds or 1.353
a. Certificate identification number. gallons of LPG, and
b. Total gallons of SAF synthetic blending component • LNG has a claim rate (or DGE) of 6.06 pounds or 1.71
on the certificate. gallons of LNG.
c. Total gallons claimed on Schedule 3 (Form 8849). Example. 10,000 gallons of LNG ÷ 1.71 = 5,848 DGE
x $0.50 = $2,924 claim amount.
d. Total gallons claimed on Form 720, Schedule C,
line 12d. Claimant. For the alternative fuel credit, claimant
e. Total gallons claimed on Form 8864. produced a mixture by mixing taxable fuel with alternative
fuel. Claimant certifies that it (a) produced the alternative
5. If requirements 1 and 2 above aren't met, see fuel, or (b) has in its possession the name, address, and
Annual Claims, later. Enter the number of gallons and the EIN of the person(s) that sold the alternative fuel to the
appropriate rate in the Rate column on line 10d. If more claimant; the date of purchase; and an invoice or other
than one rate applies, leave the Rate column blank and documentation identifying the amount of the alternative
attach a schedule showing the rates and number of fuel. The claimant also certifies that it made no other claim
gallons claimed at each rate. Enter the claim amount on for the amount of the alternative fuel, or has repaid the
line 10d.

6 Instructions for Form 4136 (2023)

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amount to the government. The alternative fuel was sold Registration number. Enter your CC registration
by the claimant to any person for use as a fuel or was number in the space provided.
used as a fuel by the claimant.
For line 13c, if the kerosene was taxed at $.244,
Registration number. You must enter your registration ! the claim rate is $.243. Write “Taxed at $.244” in
number, including the prefix, in the space provided. CAUTION the space to the left of column (b). Enter $.243 in
How to claim the credit. Any alternative fuel credit must column (b).
first be claimed on Form 720, Schedule C, to reduce your
section 4041 taxable fuel liability for alternative fuel and Line 14. Nontaxable Use of a Diesel-Water Fuel
CNG reported on Form 720. Any excess credit may be
claimed on Form 720, Schedule C; Schedule 3 (Form Emulsion
8849), or Form 4136. Claimant. The ultimate purchaser of the diesel-water fuel
For alternative fuel produced after December 31, 2011, emulsion is the only person eligible to make this claim.
the alternative fuel mixture credit can only be claimed on Allowable uses. For line 14a, the diesel-water fuel
Form 720, Schedule C, and not on Form 4136, or emulsion must have been used during the period of claim
Schedule 3 (Form 8849). Furthermore, you may only claim for type of use 1, 2, 5, 6, 7, 8, 11, 13, 14, or 15. For
it to the extent of your section 4081 taxable fuel liability for line 14b, the diesel-water fuel emulsion must have been
gasoline, diesel fuel, and kerosene. exported during the period of claim (type of use 3). See
Calculate the limitation for alternative fuel separately Exported taxable fuel, earlier.
and enter on line 13 only the gallons of mixtures that do Type of use 5. Write “Bus” in the space to the left of
not exceed your section 4081 taxable fuel liability for column (a). Enter the correct claim rate in column (b). The
gasoline, diesel fuel, and kerosene. claim rate for type of use 5 is $.124 per gallon.
The alternative fuel credit can't be claimed for
alternative fuel produced outside the United States for use Line 15. Diesel-Water Fuel Emulsion Blending
as a fuel outside the United States. The United States
includes any territory of the United States. To claim the Claimant. The person that produced (the blender) and
credit, you must be registered by the IRS. sold or used the diesel-water fuel emulsion is the only
person eligible to make this claim.
Registration number. You must enter your registration
number in the space provided. Registration number. Enter your M registration number
in the space provided.
Form 720X. If you’re not registered, you cannot make a
claim at this time. Use Form 637 to apply for registration. Information to be submitted. The blender must attach
After you're registered by the IRS, file Form 720X to claim a statement to the claim certifying that:
the credit for this period. • The diesel-water fuel emulsion contains at least 14%
water,
Line 13. Registered Credit Card Issuers • The emulsion additive is registered by a U.S.
manufacturer with the EPA under section 211 of the Clean
Claimant. The registered credit card issuer is the only Air Act,
person eligible to make this claim if the credit card issuer: • Undyed diesel fuel taxed at $.244 was used to produce
• Is registered by the IRS; the diesel-water fuel emulsion, and
• Hasn’t collected the amount of tax from the ultimate • The diesel-water fuel emulsion was used or sold for use
purchaser or has obtained the written consent of the in the blender's trade or business.
ultimate purchaser to make the claim;
• Certifies that it has repaid or agreed to repay the Line 16. Exported Dyed Fuel and Exported
amount of tax to the ultimate vendor, has obtained the Gasoline Blendstocks
written consent of the ultimate vendor to make the claim,
or has otherwise made arrangements which directly or Claimant. The person that exported dyed diesel fuel or
indirectly provide the ultimate vendor with reimbursement dyed kerosene during the period of claim is the only
of the tax; and person eligible to make this claim. See Exported taxable
• Has in its possession an unexpired certificate from the fuel, earlier.
ultimate purchaser and has no reason to believe any of
the information in the certificate is false. See Model Paperwork Reduction Act Notice. We ask for the
Certificate R in Pub. 510. information on Form 4136 to carry out the Internal
Revenue laws of the United States. We need it to ensure
If any of these conditions isn’t met, the credit card
that you're complying with these laws and to allow us to
issuer must collect the tax from the ultimate purchaser and
figure and collect the right amount of tax.
only the ultimate purchaser can make the claim.
Allowable sales. The diesel fuel, kerosene, or kerosene You aren’t required to provide the information requested
for use in aviation must have been purchased with a credit on a form that is subject to the Paperwork Reduction Act
card issued to the ultimate purchaser during the period of unless the form displays a valid OMB control number.
claim for the exclusive use by a state or local government Books or records relating to a form or its instructions must
(including essential government use by an Indian tribal be retained as long as their contents may become
government). material in the administration of any Internal Revenue law.

Instructions for Form 4136 (2023) 7

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Generally, tax returns and return information are            or the form, 30 min.; Preparing, copying, assembling, 
confidential, as required by section 6103.                   and sending the form to the IRS, 59 min.
  The time needed to complete and file this form will vary   If you have comments concerning the accuracy of 
depending on individual circumstances. The estimated         these time estimates or suggestions for making Form 
burden for individual taxpayers filing this form is approved 4136 simpler, we’d be happy to hear from you. You can 
under OMB control number 1545-0162 and is included in        write to us at the address listed in the instructions of the 
the estimates shown in the Instructions for Form 1040.       tax return with which Form 4136 is filed.
The estimated burden for all other taxpayers is: 
Recordkeeping, 36 hr., 56 min.; Learning about the law 

8                                                                                  Instructions for Form 4136 (2023)

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