IRS Form 4136: Fuel Tax Credit for Federal Excise Tax Paid

Last reviewed:

Use the IRS Form 4136: Claim Credit for Fuel Taxes Paid Tax Form Calculator IRS Form 4136: Claim Credit for Fuel Taxes Paid as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 4136 state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

What is IRS Form 4136?

Form 4136 is used to claim a credit for federal excise tax paid on fuels. This applies to individuals, farmers, truckers, aviation businesses, and other taxpayers who paid fuel tax on fuel used in qualifying nontaxable ways, such as farming, off-highway business use, or government use.

The credit is typically claimed when filing your income tax return. Alternatively, frequent claimants may opt to file Form 8849 for periodic refunds.

Who Can Claim a Credit Using Form 4136?

You may be eligible to claim a credit for fuels used in:

Farming purposes (e.g., tractors, irrigation pumps)
Off-highway business use
Local or school buses
Exported fuel
Government or nonprofit uses
Boats used in commercial fishing
Aviation (excluding personal air travel)

Diesel, gasoline, kerosene, and aviation fuel types are among those included, provided they were taxed at time of purchase.

Credit for Federal Tax Paid on Fuels
Name (as shown on your income tax return)					Taxpayer identification number
Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), claimant certifies that a certificate has not been provided to the credit card issuer.
1	Nontaxable Use of Gasoline Note: CRN is credit reference number.
		(a) Type of use	(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Off-highway business use		$		$		363
b	Use on a farm for farming purposes
c	Other nontaxable use (see Caution above line 1)
d	Exported						411
2	Nontaxable Use of Aviation Gasoline
		(a) Type of use	(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Use in commercial aviation (other than foreign trade)		$		$		354
b	Other nontaxable use (see Caution above line 1)						324
c	Exported						412
d	LUST tax on aviation fuels used in foreign trade						433
3	Nontaxable Use of Undyed Diesel Fuel
	Claimant certifies that 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) Type of use	(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Nontaxable use		$		$		360
b	Use on a farm for farming purposes				$		360
c	Use in trains						353
d	Use in certain intercity and local buses (see Caution above line 1)						350
e	Exported						413
4	Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
	Claimant certifies that 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	(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Nontaxable use taxed at $.244		$		$		346
b	Use on a farm for farming purposes				$		346
c	Use in certain intercity and local buses (see Caution above line 1)						347
d	Exported						414
e	Nontaxable use taxed at $.044						377
f	Nontaxable use taxed at $.219						369
5	Kerosene Used in Aviation (see Caution above line 1)
		(a) Type of use	(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Kerosene used in commercial aviation (other than foreign trade) taxed at $.244		$		$		417
b	Kerosene used in commercial aviation (other than foreign trade) taxed at $.219						355
c	Nontaxable use (other than use by state or local government) taxed at $.244						346
d	Nontaxable use (other than use by state or local government) taxed at $.219						369
e	LUST tax on aviation fuels used in foreign trade						433
6	Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No. ▸
	Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that 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 ▸
			(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Use by a state or local government		$		$		360
b	Use in certain intercity and local buses						360
7	Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene For Use in Aviation) Registration No. ▸
	Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. Claimant certifies that 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 ▸
			(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Use by a state or local government		$		$		360
b	Sales from a blocked pump				$		360
c	Use in certain intercity and local buses						347
8	Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration No. ▸
	Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted.
		(a) Type of use	(b) rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Use in commercial aviation (other than foreign trade) taxed at $.219		$		$	355
b	Use in commercial aviation (other than foreign trade) taxed at $.244					417
c	Nonexempt use in noncommercial aviation					418
d	Other nontaxable uses taxed at $.244					346
e	Other nontaxable uses taxed at $.219					369
f	LUST tax on aviation fuels used in foreign trade					433
9	Reserved Registration No. ▸
			(b) Rate	(c) Gallons of alcohol	(d) Amount of credit		(e) CRN
a	Reserved
b	Reserved
10	Biodiesel or Renewable Diesel Mixture Credit Registration No. ▸
	Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM D6751 and met EPA's registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA's registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed in the Instructions for Form 4136. See the instructions for line 10 for information about renewable diesel used in aviation.
			(b) Rate	(c) Gallons of biodiesel or renewable diesel	(d) Amount of credit		(e) CRN
a	Biodiesel (other than agri-biodiesel) mixtures		$				388
b	Agri-biodiesel mixtures		$				390
c	Renewable diesel mixtures		$				307
11	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	(b) Rate	(c) Gallons, or gasoline or diesel gallon equivalents	(d) Amount of credit		(e) CRN
a	Liquefied petroleum gas (LPG) (see instructions)		$		$		419
b	“P Series” fuels						420
c	Compressed natural gas (CNG) (see instructions)						421
d	Liquefied hydrogen						422
e	Fischer-Tropsch process liquid fuel from coal (including peat)						423
f	Liquid fuel derived from biomass						424
g	Liquefied natural gas (LNG) (see instructions)						425
h	Liquefied gas derived from biomass						435
12	Alternative Fuel Credit Registration No. ▸
			(b) Rate	(c) Gallons, or gasoline or diesel gallon equivalents	(d) Amount of credit		(e) CRN
a	Liquefied petroleum gas (LPG) (see instructions)		$		$		426
b	“P Series” fuels						427
c	Compressed natural gas (CNG) (see instructions)						428
d	Liquefied hydrogen						429
e	Fischer-Tropsch process liquid fuel from coal (including peat)						430
f	Liquid fuel derived from biomass						431
g	Liquefied natural gas (LNG) (see instructions)						432
h	Liquefied gas derived from biomass						436
i	Compressed gas derived from biomass						437
13	Registered Credit Card Issuers Registration No. ▸
			(b) Rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Diesel fuel sold for the exclusive use of a state or local government		$		$		360
b	Kerosene sold for the exclusive use of a state or local government						346
c	Kerosene for use in aviation sold for the exclusive use of a state or local government taxed at $.219						369
14	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	(b) Rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Nontaxable use		$		$		309
b	Exported		$				306
15	Diesel-Water Fuel Emulsion Blending Registration No. ▸
			(b) Rate	(c) Gallons	(d) Amount of credit		(e) CRN
	Blender credit		$		$		310
16	Exported Dyed Fuels and Exported Gasoline Blendstocks
			(b) Rate	(c) Gallons	(d) Amount of credit		(e) CRN
a	Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001		$		$		415
b	Exported dyed kerosene						416
17	Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and on Form 1040, line 72; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or the proper line of other returns. ▸				17	$

Common Fuel Tax Credit Scenarios

Form 4136 supports credit for several activities. Some examples include:

Farmers claiming for dyed diesel used in agricultural operations
Truckers with reefer fuel used for refrigeration during transport
Bus operators running qualifying local or school bus services
Aviation operators paying tax on jet fuel used for commercial flying

Each line of Form 4136 requires gallons used, tax rate, and calculated credit. Be sure to keep fuel receipts and usage logs for your records.

Last reviewed: : If you believe this form requires an update, please contact us.

Final Notes and Recordkeeping

Form 4136 can generate substantial tax savings for qualifying users. However, misuse can lead to penalties. The IRS expects precise tracking and accurate reporting of gallons used by purpose.

Attach Form 4136 to your annual tax return (typically Form 1040, 1120, or 1065) to claim the credit. Taxpayers who file frequently may prefer using Form 8849 with Schedules 1, 2, or 3 depending on fuel type and use.

If you're unsure about your eligibility, consult a tax professional or check the IRS Publication 510 for full guidance on excise taxes and fuel credits.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.