Form 4136, Credit for Federal Tax Paid on Fuels
Form 4136 claims back the federal excise tax built into fuel prices when the fuel was used for a nontaxable purpose, such as farming or off-highway business use. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 4136?
Form 4136, Credit for Federal Tax Paid on Fuels, is filed with your income tax return to claim a credit for federal excise tax on gasoline, diesel, kerosene, and other fuels used in nontaxable ways during the year. Common examples are fuel used on a farm for farming purposes, in off-highway business equipment, or in certain buses and boats.
The form lists each fuel type and nontaxable use with its own credit rate: you enter the gallons for each use and the form totals the credit, which reduces your income tax. Businesses that want money back during the year instead of waiting for the return can file quarterly refund claims on Form 8849 for some of the same uses.
Who files 4136?
- Farmers claiming credit for gasoline and other fuels used on a farm for farming purposes
- Businesses running off-highway equipment such as generators, construction machinery, or stationary engines
- Operators of certain intercity, local, or school buses and commercial fishing boats
- Registered credit card issuers and others listed in the instructions for specific fuel sales
How to fill out 4136
- Gather your fuel records for the year: gallons purchased, the tax included, and how each batch of fuel was actually used.
- Find the lines matching your fuel type and nontaxable use, and enter the gallons for each; the form applies the per-gallon rate.
- Enter the type of use number from the instructions where a line asks for it.
- Total the credit on the final line and carry it to your income tax return as the instructions direct.
- Download the completed PDF, attach it to your return, and keep the fuel records in case the IRS asks for support.
Quick fill 4136 on this page
Prefer to see the form itself while you type? Open 4136 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Can I claim fuel used in my car on the highway?
No. Fuel used in registered vehicles on public highways is exactly what the excise tax is for. The credit is for nontaxable uses such as farming, off-highway equipment, and other uses listed in the instructions.
Form 4136 or Form 8849, which should I use?
Form 4136 claims the credit once a year on your income tax return. Form 8849 lets you claim refunds for some of the same fuel uses during the year. You cannot claim the same gallons on both.
What records do I need to keep?
Records showing the gallons bought, the dates, and the actual use of the fuel, such as farm logs or equipment records. The IRS can disallow the credit without support.