Instructions

1

Download Form 4136 Credit for Federal Tax Paid on Fuels from the Internal Revenue Service (IRS) website.
2

Review the types of nontaxable uses on the form to determine if you qualify to file a claim for credit. Also check the instructions and the IRS website for recent changes as to what types of use qualify for fuel credits.
3

Enter the type of use by number from the instruction table in column (a) of Form 4136 and put the number of gallons of the particular fuel in column (c) of each qualifying category. Multiply the gallons by the credit rate in column (b) to arrive at the credit amount that is entered in column (d) for each fuel type.
4

Total the various separate fuel credits on Line 20 of Page 4. Transfer the total credit to tax return Form 1040 for individuals, Form 1120 for corporations or to the proper line of other returns.