Instructions for Form 4136

2025

Instructions for Form 4136

and Schedule A

Credit for Federal Tax Paid on Fuels

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 4136 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form4136.

What’s New

Part I. Information about your business. To determine

if you’re qualified to claim any fuel tax credit (FTC), you

must complete Form 4136, Part I, Information About Your

Business.

Part II, column (d), Actual fuel cost from your records. Column (d) was added to Part II, lines 1 through

16. Enter the actual fuel cost from your records for the

credit you claimed.

Biodiesel and renewable diesel credits are expired.

The section 6426/6427 credits/refunds for mixtures of

biodiesel, agri-biodiesel, and renewable diesel expired for

sales, uses, or removals after 2024. Part II, lines 10a

through 10c, are reserved for future use.

Sustainable aviation fuel (SAF) credit. The section

6426(k) credit for SAF doesn't expire until September 30,

2025. However, the section 6427 allowance for direct

refund payments (allowed when certain fuel taxes didn't

offset the section 6426 credit) expired after 2024. You

can't claim SAF credit on Form 4136 after 2024. Part II,

line 10d, is reserved for future use. See Form 720 and its

instructions on how to claim the credit.

Alternative fuel credit and alternative fuel mixture

credit. The section 6426/6427 credits/refunds for

alternative fuel and alternative fuel mixture credit expired

for sales, uses, or removals after 2024. Part II, lines 12a

through 12i, are reserved for future use.

Schedule A (Form 4136). If you have more than one

qualifying business or business activity with qualifying

usage of qualifying fuels eligible for FTC, you must use a

separate Schedule A (Form 4136) for each business or

business activity.

General Instructions

Purpose of Form

Use Form 4136 to claim the following.

• The alternative fuel credit.

Dec 10, 2025

• A credit for certain nontaxable uses (or sales) of fuel

during your income tax year.

• A credit for blending a diesel-water fuel emulsion.

• A credit for exporting dyed fuels or gasoline

blendstocks.

The fuel tax credit (FTC) does not apply to off-highway

business use of gasoline for:

• Vehicles used for personal use or commuting to work.

• Non-business, off-highway use (minibikes,

snowmobiles, power lawn mowers, chain saws and other

yard equipment).

• Other vehicles that are registered or required to be

registered to drive on public highways.

Instead of waiting to claim an annual credit on Form

4136, you may be able to file:

• Form 8849, Claim for Refund of Excise Taxes, to claim a

periodic refund; or

• Form 720, Quarterly Federal Excise Tax Return, to claim

a credit against your excise tax liability.

You can’t claim any amounts on Form 4136 that

you claimed on Form 8849; Form 8864; or Form

CAUTION 720, Schedule C. If you report a tax liability on

Form 720, you may be required to offset your tax liability

with any credits you claim before claiming a credit on Form

4136, or Form 8864, or a refund on Form 8849.

!

Form 4136 can’t be used by ultimate vendors to make

gasoline claims.

Partnerships. Partnerships (other than electing large

partnerships) can’t file this form. Instead, they must

include a statement on Schedule K-1 (Form 1065)

showing the allocation to each partner specifying the

number of gallons of each fuel used during the tax year,

the applicable credit per gallon, the nontaxable use or

sale, and any additional information required to be

submitted.

Additional Information

• Pub. 510, Excise Taxes.

• Pub. 225, Farmer's Tax Guide.

• Notice 2005-4 (alcohol and biodiesel fuels; off-highway

vehicles; aviation-grade kerosene; diesel fuel in buses;

displaying registration on vessels; sales of gasoline to

states, towns, and educational nonprofits; two-party

exchanges of taxable fuel; and classifying transmix and

diesel fuel blendstocks as diesel fuel), 2005-2 I.R.B. 289,

at IRS.gov/IRB/2005-02_IRB#NOT-2005-4.

• Notice 2005-62 (certificates for biodiesel,

aviation-grade or nontaxable use kerosene), 2005-35

I.R.B. 443, at IRS.gov/IRB/2005-35_IRB#NOT-2005-62.

Instructions for Form 4136 (2025) Catalog Number 48249T

Department of the Treasury Internal Revenue Service www.irs.gov

• Notice 2005-80 (LUST tax, treatment of kerosene for

use in aviation, credit card sales of taxable fuel to exempt

entities, diesel-water fuel emulsions and mechanical dye

injection of diesel fuel and kerosene), 2005-62 I.R.B. 953,

at IRS.gov/IRB/2005-46_IRB#NOT-2005-80.

• Notice 2006-92 (alternative fuels and alternative fuel

mixtures), 2006-43 I.R.B. 774, at

IRS.gov/IRB/2006-43_IRB#NOT-2006-92.

• Notice 2007-97 (alternative fuel and alternative fuel

mixtures defined), 2007-49 I.R.B. 1092, at IRS.gov/IRB/

2007-47_IRB#NOT-2007-97.

• Notice 2008-110 (biodiesel and cellulosic biofuel),

2008-51 I.R.B. 1298, at IRS.gov/IRB/

2008-51_IRB#NOT-2008-110.

• Notice 2010-68 (Alaska dyed diesel exemption),

2010-44 I.R.B. 576, at IRS.gov/IRB/

2010-44_IRB#NOT-2010-68.

• Notice 2024-06 (sustainable aviation fuel credit safe

harbors), 2024-2 I.R.B. 348, at IRS.gov/IRB/

2024-02_IRB#NOT-2024-6.

• Notice 2024-37 (sustainable aviation fuel credit),

2024-21 I.R.B. 1191, at IRS.gov/IRB/

2024-21_IRB#NOT-2024-37.

• Notice 2024-49 (clean fuel production credit), 2024-21

I.R.B. 1781, at IRS.gov/IRB/2024-26_IRB#NOT-2024-49.

Recordkeeping

You must keep records to support any credits claimed on

this return for at least 3 years from the date the return is

due or filed, whichever is later.

Including the FTC in Income

Include any credit or refund of excise taxes on fuels in your

gross income if you claimed the total cost of the fuel

(including the excise taxes) as an expense deduction that

reduced your income tax liability. See Pub. 510.

Specific Instructions

Part I—Information About Your

Business

Line A. You must have owned or operated a business

and conducted a business activity with qualifying use of

qualifying fuels, and meet other requirements to have

qualified gallons that are eligible for the credit for federal

tax paid on fuels (fuel tax credit). If you answer “No” on

line A, you aren’t eligible for the credit, don’t complete

Form 4136.

Exemption: If you are claiming a credit for the tax on

undyed kerosene you purchased (other than from a

blocked pump) and used in your home during the tax

period for heating, lighting, or cooking. Answer "Yes" on

line A, skip lines B through F, and continue to Part II.

2

Line D. Enter on line D the EIN that was issued to you on

Form SS-4. Don’t enter your SSN on this line. Don’t enter

another taxpayer’s EIN (for example, from any Forms

1099–MISC that you received). If you don’t have an EIN,

leave line D blank.

Line E. Enter on line E the six-digit principal business

activity code.

Line F. Describe the make, model, and type of the

equipment which used most of the fuel that provided your

principal source of income on the business reported on

line C.

Caution: A taxpayer who uses gasoline in their vehicle for

personal use, commuting to work, or driving for ride

sharing services (Uber, Lyft, etc.) does not qualify for the

FTC.

Part II—Credits

How To Make a Claim

Complete all information requested for each claim you

make. You must enter the number (when requested) from

the Type of Use Table, later, the number of gallons, or

gasoline or diesel gallon equivalents (GGE or DGE)

(compressed natural gas (CNG), liquefied petroleum gas

(LPG), and liquefied natural gas (LNG) only), and the

amount of credit. If you need more space for any line (for

example, for more types of use), prepare a separate

statement using the same format as the line.

Amount of credit. Generally, multiply the rate by the

number of gallons. For line 11, enter the number of

gallons, or gasoline or diesel gallon equivalents (CNG,

LPG, and LNG only). Enter the result (or the combined

result, as indicated by the brackets) in the Amount of

credit column. Include amounts from any separate

statement.

Exported taxable fuel. The claim rates for exported

taxable fuel are listed on lines 1d, 2c, 3e, 4d, 14b, 16a,

and 16b. Taxpayers making a claim for exported taxable

fuel must keep proof of exportation with their records.

Proof of exportation includes:

• A copy of the export bill of lading issued by the

delivering carrier,

• A certificate by the agent or representative of the export

carrier showing actual exportation of the fuel,

• A certificate of lading signed by a customs officer of the

foreign country to which the fuel is exported, or

• A statement of the foreign consignee showing receipt of

the fuel.

Caution: Falsely claiming the FTC will result in severe

consequences, including civil and criminal penalties.

Instructions for Form 4136 (2025)

Type of Use Table

The following table lists the nontaxable uses of fuels. You

must enter the number from the table in the Type of use

column on Form 4136.

No.

Type of Use

1

On a farm for farming purposes

2

Off-highway business use (for business use

other than in a highway vehicle registered or

required to be registered for highway use)

3

Export

4

In a boat engaged in commercial fishing

5

In certain intercity and local buses

6

In a qualified local bus

7

In a bus transporting students and employees of

schools (school buses)

8

For diesel fuel and kerosene (other than

kerosene used in aviation) used other than as a

fuel in the propulsion engine of a train or

diesel-powered highway vehicle (but not

off-highway business use)

9

In foreign trade

10

Certain helicopter and fixed-wing aircraft uses

11

Exclusive use by a qualified blood collector

organization

12

In a highway vehicle owned by the United States

that isn’t used on a highway

13

Exclusive use by a nonprofit educational

organization

14

Exclusive use by a state, political subdivision of

a state, or the District of Columbia

15

In an aircraft or vehicle owned by an aircraft

museum

16

In military aircraft

Types of use 13 and 14. Generally, claims for sales of

diesel fuel, kerosene, kerosene for use in aviation,

gasoline, or aviation gasoline for the exclusive use of a

state or local government (or nonprofit educational

organization for gasoline or aviation gasoline) must be

made in the following order.

1. By the registered credit card issuer if the state or

local government (or nonprofit educational organization, if

applicable) used a credit card and the credit card issuer

meets the four requirements discussed under Line 13.

Registered Credit Card Issuers, later. If the credit card

issuer isn’t registered, only the ultimate purchaser may

make this claim.

2. By the registered ultimate vendor if the ultimate

purchaser didn’t use a credit card and waives their right to

make the claim and the registered credit card issuer can’t

make the claim.

Instructions for Form 4136 (2025)

Additional requirements that must be met are in Pub.

510.

An income tax credit for gasoline and aviation

gasoline can be claimed on Form 4136 by the

CAUTION ultimate purchaser only. Claims by registered

credit card issuers and registered ultimate vendors for

gasoline and aviation gasoline sold to a state or local

government or nonprofit educational organization must be

made on Form 8849; or Form 720, Schedule C.

!

Lines 1 through 16, column (d), Actual fuel cost from

your recoreds. The IRS uses an average cost per gallon

to estimate the fuel costs you paid during the year for

permitted farming purposes or off-highway business use.

Complete column (d) and the amounts in your columns (d)

should be a relatively small percentage of your total gross

receipts for the activity using the fuel. The IRS may ask

you later for proof, such as receipts of the actual costs you

paid for each fuel type. Don’t include any receipts or

explanation with your tax return. Instead, maintain them

with your books and records for your tax return.

Line 1. Nontaxable Use of Gasoline

Claimant. The ultimate purchaser of the gasoline is the

only person eligible to make this claim.

Allowable uses. A claim can’t be made for personal use

of any fuel on line 1. Also, for lines 1a and 1c, a claim can’t

be made for any use in a motorboat, other than

commercial fishing.

For line 1a, the gasoline must have been used during

the period of claim for a business use other than in a

highway vehicle registered (or required to be registered)

for highway use (type of use 2).

For line 1b, the gasoline must have been used during

the period of claim on a farm for farming purposes (type of

use 1).

For line 1c, the gasoline must have been used during

the income tax year for type of use 4, 5, 7, 11, 13, 14, or

15. For type of use 13 or 14, the claimant must not have

waived the right to make a claim. See Types of use 13 and

14, earlier.

For line 1d, the gasoline must have been exported

during the period of claim (type of use 3). See Exported

taxable fuel, earlier.

Line 2. Nontaxable Use of Aviation Gasoline

Claimant. The ultimate purchaser of the aviation gasoline

is the only person eligible to make this claim.

Allowable uses. For line 2b, the aviation gasoline must

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

claimant must not have waived the right to make a claim.

See Types of use 13 and 14, earlier.

Use line 2b to make a claim for aviation gasoline used

outside the propulsion system of an aircraft.

For line 2c, the aviation gasoline must have been

exported during the period of claim (type of use 3). See

Exported taxable fuel, earlier.

3

For line 2d, the aviation fuel must have been used in

foreign trade to claim a credit for the LUST tax paid (type

of use 9).

Line 3. Nontaxable Use of Undyed Diesel Fuel

Claimant. The ultimate purchaser of the diesel fuel is the

only person eligible to make this claim.

Allowable uses. For line 3a, the diesel fuel must have

been used during the period of claim for type of use 2, 6,

7, 8, 11, 13, 14, or 15. For line 3d, the claimant must not

have waived the right to make a 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 3e, the diesel fuel must have been exported

during the period of claim (type of use 3). See Exported

taxable fuel, earlier.

Line 4. Nontaxable Use of Undyed Kerosene

(Other Than Kerosene Used in Aviation)

Claimant. The ultimate purchaser of the kerosene is the

only person eligible to make this claim.

Allowable uses. For line 4a, the kerosene must have

been used during the period of claim for type of use 2, 6,

7, 8, 11, 13, 14, or 15. Line 4b doesn’t include claims for

kerosene used in aviation for farming purposes; instead,

see Line 5 Kerosene Used in Aviation below. For line 4c,

the claimant must not have waived the right to make a

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 4d, the kerosene must have been exported

during the period of claim (type of use 3). See Exported

taxable fuel, earlier.

For lines 4e and 4f, the kerosene must have been used

during the period of claim for type of use 2.

You can claim a credit for the tax on undyed

TIP kerosene you purchased (other than from a

blocked pump) and used in your home during the

tax period for heating, lighting, or cooking.

To claim the credit on line 4a for home use, complete

the following steps.

1. Enter 8 in column (a).

2. Enter the number of gallons of kerosene in column

(c).

3. Multiply the gallons in column (c) by $.243. Enter

the result in column (d).

4. If this is the only FTC you’re claiming, enter the

amount from column (d) on:

a. Form 4136, line 17; and

b. Schedule 3 (Form 1040) or (1040-SR), line 12.

Line 5. Kerosene Used in Aviation

Claimant. For lines 5a and 5b, the ultimate purchaser of

kerosene used in commercial aviation (other than foreign

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,

4

noncommercial aviation and exclusive use by a state,

political subdivision of a state, or the District of Columbia)

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.

Allowable uses. For lines 5a and 5b, the kerosene must

have been used during the period of claim in commercial

aviation. If the claimant buys kerosene partly for use in

commercial aviation and partly for use in noncommercial

aviation, see the rules in Notice 2005-80, section 3(e)(3).

For lines 5c and 5d, the kerosene must have been used

during the period of claim for type of use 1, 9, 10, 11, 13,

15, or 16.

For line 5e, the kerosene must have been used during

the period of claim for type of use 9. This claim is made in

addition to the claim made on lines 5c and 5d for type of

use 9. Depending on the tax rate of the kerosene, use

line 4a, 4e, or 4f to make a claim for kerosene used

outside the propulsion system of an aircraft.

Information for Claims on Lines 6–8

You can't make a claim on lines 6 through 8 if you

haven't received your IRS-issued Form 637

CAUTION registration number and placed it on the

applicable lines.

!

Registration number. To make an ultimate vendor claim

on lines 6–8, you must be registered. Enter your

registration number, including the prefix, on the applicable

line for your claim. If you aren’t registered, use Form 637

to register.

Required certificates or waivers. The required

certificates or waivers for lines 6–8 are listed in the line

instructions and are available in Pub. 510.

Line 6a. Sales by Registered Ultimate Vendors of

Undyed Diesel Fuel for Use by a State or Local

Government

Claimant. For line 6a, the registered ultimate vendor of

the diesel fuel is the only person eligible to make this

claim. The registered ultimate vendor must have obtained

the required certificate from the buyer and must have no

reason to believe any information in the certificate is false.

See Model Certificate P in Pub. 510. Only one claim may

be filed for any gallon of diesel fuel.

Allowable sales. The fuel must have been sold during

the period of claim for the exclusive use by a state or local

government (including essential government use by an

Indian tribal government).

Information to be submitted. For claims on line 6a,

attach a separate statement with the name and taxpayer

identification number (TIN) of each governmental unit to

whom the diesel fuel was sold and the number of gallons

sold to each.

Instructions for Form 4136 (2025)

Line 6b. Sales by Registered Ultimate Vendors of

Undyed Diesel Fuel for Use in Certain Intercity and

Local Buses

Lines 8a and 8b. Sales by Registered Ultimate

Vendors of Kerosene for Use in Commercial

Aviation (Other Than Foreign Trade)

Claimant. For line 6b, the registered ultimate vendor of

the diesel fuel is eligible to make a claim only if the buyer

waives the right to make the claim by providing the

registered ultimate vendor with an unexpired waiver. See

Model Waiver N in Pub. 510. Only one claim may be filed

for any gallon of diesel fuel.

Claimant. The registered ultimate vendor of the kerosene

sold for use in commercial aviation is eligible to make this

claim only if the buyer waives the right by providing the

registered ultimate vendor with an unexpired waiver. See

Model Waiver L in Pub. 510. Only one claim may be filed

for any gallon of kerosene sold for use in commercial

aviation.

!

Registration number. Enter your UB registration

number in the space provided.

CAUTION

Lines 7a and 7b. Sales by Registered Ultimate

Vendors of Undyed Kerosene (Other Than

Kerosene for Use in Aviation)

Claimant. For line 7a, the registered ultimate vendor of

the kerosene is the only person eligible to make this claim.

The registered ultimate vendor must have obtained the

required certificate from the buyer and must have no

reason to believe any information in the certificate is false.

See Model Certificate P in Pub. 510. For line 7b, the

claimant must have a statement, if required, that contains

the date of sale, the name and address of the buyer, and

the number of gallons of kerosene sold to the buyer. For

lines 7a and 7b, only one claim may be filed for any gallon

of kerosene.

Allowable sales. The fuel must have been sold during

the period of claim:

• For line 7a, for use by a state or local government

(including essential government use by an Indian tribal

government); or

• For line 7b, from a blocked pump.

!

Registration number. Enter your UV or UP

registration number in the space provided.

CAUTION

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

and the number of gallons sold to each.

Line 7c. Sales by Registered Ultimate Vendors of

Undyed Kerosene for Use in Certain Intercity and

Local Buses

Claimant. For line 7c, the registered ultimate vendor of

the kerosene is eligible to make a claim only if the buyer

waives the right to make the claim by providing the

registered ultimate vendor with an unexpired waiver. See

Model Waiver N in Pub. 510. Only one claim may be filed

for any gallon of kerosene.

!

Registration number. Enter your UB registration

number in the space provided.

CAUTION

Allowable sales. The kerosene sold for use in

commercial aviation must have been sold during the

period of claim for use in commercial aviation (other than

foreign trade).

!

Registration number. Enter your UA registration

number in the space provided.

CAUTION

Lines 8c, 8d, 8e, and 8f. Sales by Registered

Ultimate Vendors of Kerosene Sold for Use in

Noncommercial Aviation

Claimant. For line 8c, the registered ultimate vendor of

the kerosene sold for use in nonexempt, noncommercial

aviation is the only person eligible to make this claim. The

registered ultimate vendor must have obtained the

required certificate from the ultimate purchaser. See

Model Certificate Q in Pub. 510. For lines 8d, 8e, and 8f,

the registered ultimate vendor of the kerosene sold for

nontaxable use in noncommercial aviation (foreign trade

for line 8f) is eligible to make this claim only if the buyer

waives the right to make the claim by providing the

registered ultimate vendor with an unexpired waiver. See

Model Waiver L in Pub. 510. For type of use 14, see

Model Certificate P in Pub. 510. Only one claim may be

filed for any gallon of kerosene sold for use in

noncommercial aviation.

Allowable sales. For line 8c, the kerosene must have

been sold for a nonexempt use in noncommercial aviation.

For lines 8d and 8e, the kerosene sold for use in

noncommercial aviation must have been sold during the

period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or

16.

For line 8f, the kerosene sold for use in noncommercial

aviation must have been sold during the period of claim for

type of use 9. This claim is made in addition to the claim

made on lines 8d and 8e for type of use 9.

Registration number. Enter your UA (UV if type

of use 14) registration number in the space

CAUTION provided.

!

Line 10 a–d. Reserved for Future Use

Line 11. Nontaxable Use of Alternative Fuel

Claimant. The ultimate purchaser of the taxed alternative

fuel is the only person eligible to make this claim.

Instructions for Form 4136 (2025)

5

Allowable uses. The alternative fuel must have been

used during the period of claim for type of use 1, 2, 4, 5, 6,

7, 11, 13, 14, or 15.

Type of use 5. Write “Bus” in the space to the left of

column (a) . Enter the correct claim rate in column (b) .

The claim rates for type of use 5 are listed below.

Line number

Claim rate

11a

$.109*

11b

.110

11c

.109**

11d

.110

11e

.17

11f

.17

11g

.169***

11h

.110

For sales or uses of fuel after December 31, 2015: * This is the claim rate per GGE

(5.75 pounds or 1.353 gallons of LPG); ** This is the claim rate per GGE (5.66

pounds or 123.57 cubic feet of CNG); *** This is the claim rate per DGE (6.06

pounds or 1.71 gallons of LNG).

Type of use 5 example. 10,000 gallons of LPG ÷ 1.353

= 7,391 GGE x $0.109 = $805.62 claim amount.

Line 12. Reserved for Future Use

Line 13. Registered Credit Card Issuers

Claimant. The registered credit card issuer is the only

person eligible to make this claim if the credit card issuer:

• Is registered by the IRS;

• Hasn’t collected the amount of tax from the ultimate

purchaser or has obtained the written consent of the

ultimate purchaser to make the claim;

• Certifies that it has repaid or agreed to repay the

amount of tax to the ultimate vendor, has obtained the

written consent of the ultimate vendor to make the claim,

or has otherwise made arrangements which directly or

indirectly provide the ultimate vendor with reimbursement

of the tax; and

• Has in its possession an unexpired certificate from the

ultimate purchaser and has no reason to believe any of

the information in the certificate is false. See Model

Certificate R in Pub. 510.

If any of these conditions isn’t met, the credit card

issuer must collect the tax from the ultimate purchaser and

only the ultimate purchaser can make the claim.

Allowable sales. The diesel fuel, kerosene, or kerosene

for use in aviation must have been purchased with a credit

card issued to the ultimate purchaser during the period of

claim for the exclusive use by a state or local government

(including essential government use by an Indian tribal

government).

You can't make an alternative FTC claim on line 13

if you haven't received your Form 637 IRS-issued

CAUTION registration number.

!

6

Registration number. Enter your CC registration number

in the space provided.

For line 13c, if the kerosene was taxed at $.244,

the claim rate is $.243. Write “Taxed at $.244” in

CAUTION the space to the left of column (b). Enter $.243 in

column (b).

!

Line 14. Nontaxable Use of a Diesel-Water Fuel

Emulsion

Claimant. The ultimate purchaser of the diesel-water fuel

emulsion is the only person eligible to make this claim.

Allowable uses. For line 14a, the diesel-water fuel

emulsion must have been used during the period of claim

for type of use 1, 2, 5, 6, 7, 8, 11, 13, 14, or 15. For

line 14b, the diesel-water fuel emulsion must have been

exported during the period of claim (type of use 3). See

Exported taxable fuel, earlier.

Type of use 5. Write “Bus” in the space to the left of

column (a). Enter the correct claim rate in column (b). The

claim rate for type of use 5 is $.124 per gallon.

Line 15. Diesel-Water Fuel Emulsion Blending

Claimant. The person that produced (the blender) and

sold or used the diesel-water fuel emulsion is the only

person eligible to make this claim.

You can't make an alternative FTC claim on line 15

if you haven't received your Form 637 IRS-issued

CAUTION registration number.

!

Registration number. Enter your M registration number

in the space provided.

Information to be submitted. The blender must attach

a statement to the claim certifying that:

• The diesel-water fuel emulsion contains at least 14%

water,

• The emulsion additive is registered by a U.S.

manufacturer with the Environmental Protection Agency

under section 211 of the Clean Air Act,

• Undyed diesel fuel taxed at $.244 was used to produce

the diesel-water fuel emulsion, and

• The diesel-water fuel emulsion was used or sold for use

in the blender's trade or business.

Line 16. Exported Dyed Fuel and Exported

Gasoline Blendstocks

Claimant. The person that exported dyed diesel fuel or

dyed kerosene during the period of claim is the only

person eligible to make this claim. See Exported taxable

fuel, earlier.

Schedule A (Form 4136). Business

Activity Report for Credit for Federal

Tax Paid on Fuels.

If you have more than one business with qualifying use of

qualifying fuels, complete and file a separate Schedule A

(Form 4136) for each EIN. Combine the totals from all

Schedule(s) A (Form 4136) on Form 4136, Part II and

Instructions for Form 4136 (2025)

enter information about the business activity (for example,

farming, construction) generating the most qualifying fuel

usage on Form 4136, Part I, lines (C) through (F). The

lines on Schedule A (Form 4136) are the same as the

Form 4136 and you can refer to the Specific Instructions

for Form 4136 on how to complete Schedule A (Form

4136).

Paperwork Reduction Act Notice. We ask for the

information on Form 4136 to carry out the Internal

Revenue laws of the United States. We need it to ensure

that you're complying with these laws and to allow us to

figure and collect the right amount of tax.

You aren’t required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number.

Books or records relating to a form or its instructions must

be retained as long as their contents may become

material in the administration of any Internal Revenue law.

Instructions for Form 4136 (2025)

Generally, tax returns and return information are

confidential, as required by section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for individual taxpayers filing this form is approved

under OMB control number 1545-0162 and is included in

the estimates shown in the Instructions for Form 1040.

The estimated burden for all other taxpayers is:

Recordkeeping, 36 hr., 56 min.; Learning about the law

or the form, 30 min.; Preparing, copying, assembling,

and sending the form to the IRS, 59 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making Form

4136 simpler, we’d be happy to hear from you. You can

write to us at the address listed in the instructions of the

tax return with which Form 4136 is filed.

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