Instructions for Filling Out Form 4136

Instructions for Filling Out Form 4136

Written by 
Pilot Team
January 12, 2023
Instructions for Filling Out Form 4136

This document offers comprehensive guidance on completing Form 4136 for 2023, covering the form's purpose, eligibility criteria, credit calculation, and recordkeeping requirements. It also explains how to include the fuel tax credit in one's income.

In this article, we'll provide essential information on Form 4136 and a step-by-step guide on how to fill it out, ensuring a smooth and accurate process.

What is Form 4136?

Form 4136 is a tax form used by taxpayers to claim a credit for federal tax paid on fuels. This form serves various purposes, such as claiming credits for biodiesel or renewable diesel mixtures, alternative fuels, certain nontaxable uses or sales of fuel during the income tax year, blending a diesel-water fuel emulsion, exporting dyed fuels or gasoline blendstocks, and the sustainable aviation fuel (SAF) credit. It must be attached to the taxpayer's tax return and cannot be used by partnerships or ultimate vendors to make gasoline claims. The form requires detailed information about the type and quantity of fuel used, as well as the purpose of its use.

Who Must File Form 4136?

Individuals or entities who are claiming credits for federal tax paid on fuels need to file Form 4136. This may include businesses, partnerships, and other entities that have incurred fuel-related expenses during the income tax year.

Form 4136 Tax Filing Deadlines and Due Dates

Form 4136 should be attached to your tax return and submitted by the applicable due date. Some common tax filing deadlines include:

  • April 15th for individual taxpayers filing Form 1040 or 1040-SR
  • March 15th for partnerships and S corporations filing Form 1065 or 1120-S
  • April 15th for C corporations filing Form 1120 or 1120-A
  • April 15th for estates and trusts filing Form 1041

Note that these dates may be subject to change or extension, so it is always best to consult the IRS website or a tax professional for the most up-to-date information.

Form 4136 Late Payment Penalty

There’s no specific late payment penalty amount directly linked to Form 44136. However, it is important to remember that this form should be attached to your tax return and submitted by the applicable due date. Failing to file your tax return on time or pay the taxes owed by the deadline may result in penalties and interest charges. To avoid any potential late payment penalties, ensure that you file Form 4136 along with your tax return by the required deadline.

Step-by-Step Instructions for Form 4136

Here are the step-by-step instructions for filling out Form 4136:

  1. Begin with the introductory material on the form, which includes information on future developments, what's new, and reminders.
  2. Review the general instructions section, which explains the purpose of the form, who can claim, additional information, recordkeeping, and how to include the fuel tax credit in income.
  3. Proceed to the specific instructions section, which provides detailed guidance on how to make a claim. This includes information on the amount of credit, exported taxable fuel, type of use table, and instructions for each line of the form.
  4. Lastly, review the notices section, which includes a Paperwork Reduction Act Notice.

Please note that these instructions are for filling out the form only and do not include information on how to submit it. Additionally, the actual form is not provided in these instructions; they only serve as a guide for completing the form.

How to Submit Form 4136

To submit Form 4136, complete all the required information for each claim you make and attach any separate statements showing additional information needed for your claim, such as the computation of the amount to be credited. Ensure your name and taxpayer identification number (TIN) are written on each statement.

Finally, attach Form 4136 to your tax return. Important details to include in Form 4136 are the number of gallons of each fuel used during the tax year, the applicable credit per gallon, the nontaxable use or sale, any additional information required, the claimant's registration number (if applicable), and the claimant's certifications related to ultimate vendors and purchasers.

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