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2020 Instructions for Form 4136

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2020 Instructions for Form 4136 Userid: CPM Schema: Leadpct: 100% Pt. size: 10 Draft Ok to Print instrx AH XSL/XML Fileid: … ions/I4136/2020/A/XML/Cycle06/source (Init. & Date) _______ Page 1 of 7 10:47 - 12-Jan-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury 2020 Internal Revenue Service Instructions for Form 4136 Credit for Federal Tax Paid on Fuels Section references are to the Internal Revenue Code Instead of waiting to claim an annual credit on Form unless otherwise noted. 4136, you may be able to file: • Form 8849, Claim for Refund of Excise Taxes, to claim Future Developments a periodic refund; or • Form 720, Quarterly Federal Excise Tax Return, to For the latest information about developments related to claim a credit against your excise tax liability. Form 4136 and its instructions, such as legislation enacted after they were published, go to IRS.gov/ You can’t claim any amounts on Form 4136 that Form4136. ! you claimed on Form 8849 or Form 720, CAUTION Schedule C. If you report a tax liability on Form 720, you may be required to offset your tax liability with What’s New any credits you claim before claiming a credit on Form Tax holiday for kerosene used in commercial avia- 4136 or a refund on Form 8849. tion. The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), enacted on March 27, 2020, provides Form 4136 can’t be used by ultimate vendors to make that kerosene used in commercial aviation from March 28, gasoline claims. 2020, through December 31, 2020 (tax holiday), is treated Partnerships. Partnerships (other than electing large as a nontaxable use. If kerosene is taxed at a higher rate partnerships) can’t file this form. Instead, they must and later used in commercial aviation during the tax include a statement on Schedule K-1 (Form 1065) holiday, a claim can be made for the difference, using type showing the allocation to each partner specifying the of use 15, on line 5c, 5d, 8d, and/or 8e, depending upon number of gallons of each fuel used during the tax year, the tax rate paid and whether the claimant is the ultimate the applicable credit per gallon, the nontaxable use or purchaser or the ultimate vendor. The claimant must sale, and any additional information required to be attach a statement explaining that the claim is for the relief submitted. provided during the tax holiday. The ultimate purchaser of the kerosene is eligible to Additional Information make a claim if the ultimate purchaser certifies that the • Pub. 510, Excise Taxes. right to make the claim hasn’t been waived. The • Pub. 225, Farmer's Tax Guide. registered ultimate vendor of kerosene used in • Notice 2005-4 (alcohol and biodiesel fuels; off-highway commercial aviation (UA registrant) may make this claim if vehicles; aviation-grade kerosene; diesel fuel in buses; the ultimate purchaser waives its right to the payment by displaying registration on vessels; sales of gasoline to providing the registered ultimate vendor with a waiver. For states, towns, and educational nonprofits; two-party general claim requirements, go to FAQs for aviation exchanges of taxable fuel; and classifying transmix and excise tax holiday under the CARES Act and see the diesel fuel blendstocks as diesel fuel), 2005-2 I.R.B. 289, instructions for lines 5 and 8 below. at IRS.gov/IRB/2005–02 IRB#NOT-2005–4. • Notice 2005-62 (certificates for biodiesel, Reminders aviation-grade or nontaxable use kerosene), 2005-35 I.R.B. 443, at IRS.gov/IRB/2005–35 IRB#NOT-2005–62. For 2020, the biodiesel or renewable diesel mixture credit • Notice 2005-80 (LUST tax, treatment of kerosene for and the alternative fuel credit are in effect. You can use use in aviation, credit card sales of taxable fuel to exempt Form 4136 to claim the credit for mixtures or fuels sold or entities, diesel-water fuel emulsions, mechanical dye used during the 2020 calendar year. injection of diesel fuel and kerosene), 2005-62 I.R.B. 953, at IRS.gov/IRB/2005–46 IRB/#NOT-2005–80. General Instructions • Notice 2006-92 (alternative fuels and alternative fuel mixtures), 2006-43 I.R.B. 774, at Purpose of Form IRS.gov/IRB/2006–43 IRB#NOT-2006–92. Use Form 4136 to claim the following. • Notice 2007-97 (alternative fuel and alternative fuel • The biodiesel or renewable diesel mixture credit. mixtures defined), 2007-49 I.R.B. 1092, at IRS.gov/IRB/ • The alternative fuel credit. 2007–47 IRB#NOT-2007–97. • A credit for certain nontaxable uses (or sales) of fuel • Notice 2008-110 (biodiesel and cellulosic biofuel), during your income tax year. 2008-51 I.R.B. 1298, at IRS.gov/IRB/2008–51 • A credit for blending a diesel-water fuel emulsion. IRB#NOT-2008–110. • A credit for exporting dyed fuels or gasoline • Notice 2010-68 (Alaska dyed diesel exemption), Notice blendstocks. 2010-44 I.R.B. 576, at IRS.gov/IRB/2010–44 IRB#NOT-2010–68. Attach Form 4136 to your tax return. Jan 12, 2021 Cat. No. 48249T Page 2 of 7 Fileid: … ions/I4136/2020/A/XML/Cycle06/source 10:47 - 12-Jan-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Recordkeeping No. Type of Use You must keep records to support any credits claimed on this return for at least 3 years from the date the return is 1 On a farm for farming purposes due or filed, whichever is later. 2 Off-highway business use (for business use other than in a highway vehicle registered or Including the Fuel Tax Credit in Income required to be registered for highway use) You must include in your gross income the amount of the 3 Export credit from line 17 if you took a deduction on your tax return that included the amount of the taxes and that 4 In a boat engaged in commercial fishing deduction reduced your income tax liability. See Pub. 510. 5 In certain intercity and local buses 6 In a qualified local bus Specific Instructions 7 In a bus transporting students and employees of How To Make a Claim schools (school buses) Complete all information requested for each claim you 8 For diesel fuel and kerosene (other than make. You must enter the number (when requested) from kerosene used in aviation) used other than as a the Type of Use Table, below, the number of gallons, or fuel in the propulsion engine of a train or gasoline or diesel gallon equivalents (GGE or DGE) diesel-powered highway vehicle (but not off-highway business use) (compressed natural gas (CNG), liquefied petroleum gas (LPG), and liquefied natural gas (LNG) only), and the 9 In foreign trade amount of credit. If you need more space for any line (for 10 Certain helicopter and fixed-wing aircraft uses example, for more types of use), prepare a separate statement using the same format as the line. 11 Exclusive use by a qualified blood collector organization Attach a separate statement showing any additional information required for your claim, such as the 12 In a highway vehicle owned by the United States computation of the amount to be credited. Write your that isn’t used on a highway name and taxpayer identification number (TIN) on each 13 Exclusive use by a nonprofit educational statement. organization Amount of credit. Generally, multiply the rate by the 14 Exclusive use by a state, political subdivision of number of gallons. For lines 11 and 12, enter the number a state, or the District of Columbia of gallons, or gasoline or diesel gallon equivalents (CNG, 15 In an aircraft or vehicle owned by an aircraft LPG, and LNG only). Enter the result (or the combined museum, or kerosene used in commercial result as indicated by the brackets) in the Amount of credit aviation from March 28, 2020, through column. Include amounts from any separate statement. December 31, 2020 (tax holiday) Exported taxable fuel. The claim rates for exported 16 In military aircraft 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: Types of use 13 and 14. Generally, claims for sales of • A copy of the export bill of lading issued by the diesel fuel, kerosene, kerosene for use in aviation, delivering carrier, gasoline, or aviation gasoline for the exclusive use of a • A certificate by the agent or representative of the export state or local government (or nonprofit educational carrier showing actual exportation of the fuel, organization for gasoline or aviation gasoline) must be • A certificate of lading signed by a customs officer of the made in the following order. foreign country to which the fuel is exported, or 1. By the registered credit card issuer if the state or A statement of the foreign consignee showing receipt of • local government (or nonprofit educational organization, if the fuel. applicable) used a credit card and the credit card issuer Type of Use Table meets the four requirements discussed in Line 13. Registered Credit Card Issuers, later. If the credit card The following table lists the nontaxable uses of fuels. You issuer isn’t registered, only the ultimate purchaser may must enter the number from the table in the Type of use make this claim. column on Form 4136. 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.
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