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Frequently Asked Questions

Credit for Federal Tax Paid on Fuels - Form 4136

Form 4136 is for claiming a credit for certain nontaxable uses or sales of fuel. You can also use the form to claim the alternative fuel credit, blenders can use it to claim a credit for diesel-water fuel emulsion, and producers can use it to claim a credit for an alcohol fuel mixture, a biodiesal or renewable diesel mixture, or an alternative fuel mixture.

You can claim a credit for fuel used for a variety of purposes including farming, off-highway business use, export, in a boat engaged in commercial fishing, and in certain intercity and local buses, among many others.

You can even claim a credit for the tax on undyed kerosene you bought and used in your home for heating, lighting, or cooking.

Vendors can make claims for sales of fuel made to state and local governments.

The person allowed to make the claim varies with each different type of credit, however, in most cases, it is the ultimate purchaser who is allowed to claim the credit. Refer to the IRS’s Instructions for Form 4136 for a more detailed explanation of the individual credits.