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Page 3 of 7 Fileid: … ions/i4136/2022/a/xml/cycle09/source 15:11 - 24-Jan-2023
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
An income tax credit for gasoline and aviation For line 3e, the diesel fuel must have been exported
! gasoline can be claimed on Form 4136 by the during the period of claim (type of use 3). See Exported
CAUTION ultimate purchaser only. Claims by registered taxable fuel, earlier.
credit card issuers and registered ultimate vendors for
gasoline and aviation gasoline sold to a state or local Line 4. Nontaxable Use of Undyed Kerosene
government or nonprofit educational organization must be (Other Than Kerosene Used in Aviation)
made on Form 8849 or Form 720, Schedule C.
Claimant. The ultimate purchaser of the kerosene is the
only person eligible to make this claim.
Line 1. Nontaxable Use of Gasoline
Allowable uses. For line 4a, the kerosene must have
Claimant. The ultimate purchaser of the gasoline is the been used during the period of claim for type of use 2, 6,
only person eligible to make this claim. 7, 8, 11, 13, 14, or 15. Line 4b doesn’t include claims for
Allowable uses. A claim can’t be made for personal use kerosene used in aviation for farming purposes; instead,
of any fuel on line 1. Also, for lines 1a and 1c, a claim can’t see Line 5. Kerosene Used in Aviation below. For line 4c,
be made for any use in a motorboat, other than the claimant must not have waived the right to make a
commercial fishing. claim. See Types of use 13 and 14, earlier. Type of use 8
includes use as heating oil and use in a motorboat.
For line 1a, the gasoline must have been used during
the period of claim for a business use other than in a For line 4d, the kerosene must have been exported
highway vehicle registered (or required to be registered) during the period of claim (type of use 3). See Exported
for highway use (type of use 2). taxable fuel, earlier.
For line 1b, the gasoline must have been used during For lines 4e and 4f, the kerosene must have been used
the period of claim on a farm for farming purposes (type of during the period of claim for type of use 2.
use 1). You can claim a credit for the tax on undyed
For line 1c, the gasoline must have been used during TIP kerosene you purchased (other than from a
the income tax year for type of use 4, 5, 7, 11, 13, 14, or blocked pump) and used in your home during the
15. For type of use 13 or 14, the claimant must not have tax period for heating, lighting, or cooking.
waived the right to make a claim. See Types of use 13
and 14, earlier. To claim the credit on line 4a for home use, complete
the following steps.
For line 1d, the gasoline must have been exported
during the period of claim (type of use 3). See Exported 1. Enter 8 in column(a).
taxable fuel, earlier. 2. Enter the number of gallons of kerosene in column
(c).
Line 2. Nontaxable Use of Aviation Gasoline 3. Multiply the gallons in column (c) by $.243. Enter
the result in column (d).
Claimant. The ultimate purchaser of the aviation gasoline
is the only person eligible to make this claim. 4. If this is the only fuel tax credit you are claiming,
enter the amount from column (d) on:
Allowable uses. For line 2b, the aviation gasoline must a. Form 4136, line 17; and
have been used during the period of claim for type of use
1, 2, 9, 10, 11, 13, 14, or 15. For type of use 13 or 14, the b. Schedule 3, Form 1040 (or 1040-SR), line 12.
claimant must not have waived the right to make a claim.
See Types of use 13 and 14, earlier. Line 5. Kerosene Used in Aviation
Use line 2b to make a claim for aviation gasoline used Claimant. For lines 5a and 5b, the ultimate purchaser of
outside the propulsion system of an aircraft. kerosene used in commercial aviation (other than foreign
For line 2c, the aviation gasoline must have been trade) is eligible to make this claim. For lines 5c, 5d, and
exported during the period of claim (type of use 3). See 5e, the ultimate purchaser of kerosene used in
Exported taxable fuel, earlier. noncommercial aviation (other than nonexempt,
For line 2d, the aviation fuel must have been used in noncommercial aviation and exclusive use by a state,
foreign trade to claim a credit for the LUST tax paid (type political subdivision of a state, or the District of Columbia)
of use 9). is eligible to make this claim. By making this claim, the
claimant is certifying that it hasn’t waived the right to make
the claim.
Line 3. Nontaxable Use of Undyed Diesel Fuel
Allowable uses. For lines 5a and 5b, the kerosene must
Claimant. The ultimate purchaser of the diesel fuel is the have been used during the period of claim in commercial
only person eligible to make this claim. aviation. If the claimant buys kerosene partly for use in
Allowable uses. For line 3a, the diesel fuel must have commercial aviation and partly for use in noncommercial
been used during the period of claim for type of use 2, 6, aviation, see the rules in Notice 2005-80, section 3(e)(3).
7, 8, 11, 13, 14, or 15. For line 3d, the claimant must not For lines 5c and 5d, the kerosene must have been used
have waived the right to make a claim. See Types of use during the period of claim for type of use 1, 9, 10, 11, 13,
13 and 14, earlier. Type of use 8 includes use as heating 15, or 16.
oil and use in a motorboat.
Instructions for Form 4136 (2022) -3-
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