Form 4136

Form 4136

A form that one files with the IRS to claim a tax credit for certain federal excise taxes paid on automotive fuel. It is also used to claim a tax credit for the use of alternative fuels.
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With two exceptions, all other entities are required to file a Form 4136, Credit for Federal Tax Paid on Fuels, with their federal income tax returns to claim a federal income tax refund.
Instead, it must use Form 4136 to claim a refundable income tax credit under Sec.
34 credit, it is necessary to file Form 4136 as an attachment to the taxpayer's income tax return.
Similarly, if a taxpayer claims an income tax credit on Form 4136 for a mixture for which it was allowed a credit under Sec.
To claim a credit for the federal tax, taxpayers file with their tax return Form 4136, Credit for Federal Tax Paid on Fuels.
Caution: The credits for Federal tax on fuels and for the purchase of a diesel-powered vehicle (claimed on Form 4136, Credit for Federal Tax Paid on Fuels) are not passive activity credits.
c) Fuels credit: Complete Form 4136, Credit for Federal Tax Paid on Fuels, and attach to the return.
Two courts recently held that a taxpayer may file an amended Form 4136, Credit for Federal Tax Paid On Fuels, for a Sec.
A taxpayer may not claim a credit on Form 4136 if there was a timely filed claim relating to those specific gallons of fuel during the year.
378, Fuel Tax Credits and Refunds, once a taxpayer files Form 4136 for a tax year, making an exempt-fuel tax credit claim for one of the IRS's seven "claim groups," it cannot file an amended Form 4136 to make another claim for that claim group for that tax year.
According to the Service, for example, a taxpayer that made a fuel tax credit claim on its Form 4136 for tax year 1999 for nontaxable use of undyed diesel fuel (for running machinery in a factory) cannot make an amended claim for 1999 if it later discovered that it had other nontaxable uses in the same claim group (such as use of undyed diesel fuel as heating fuel) or that it did not report the correct amount of that nontaxable use on the original Form 4136.
A tax-exempt user would normally claim a credit on a Form 4136, Credit for Federal Tax Paid on Fuels, attached to its annual income tax return; users that do not file an income tax return would claim a refund on Form 8849, Claim for Refund of Excise Taxes, at the end of the year.