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This document provides instructions for registering for the Alternative Fuel Credit under Form 4136 (2023). The form includes sections for biodiesel, renewable diesel, sustainable aviation fuel, liquefied petroleum gas, 'P Series' fuels, compressed natural gas, liquefied hydrogen, Fischer-Tropsch process liquid fuel from coal and peat, liquefied natural gas, liquefied gas derived from biomass, compressed gas derived from biomass, and diesel-water fuel emulsions. Instructions are also provided for blending registration, exported dyed fuels and exported gasoline blendstocks, and nontaxable use of alternative fuels.
Form 637 is used to apply for registration as a credit card issuer for the purpose of claiming the credit on Form 4136. The IRS uses this form to verify that the applicant meets the necessary requirements, such as being registered with a valid M registration number.
The estimated burden for individual taxpayers filing Form 4136 is approximately 36 hours and 56 minutes. For all other taxpayers, the estimated burden is 59 minutes.
The claim rate for taxed diesel fuel used in aviation is determined by the type of use for which the fuel was taxed. For example, if the fuel was taxed at $.244 per gallon and it was used for 'bus' purposes, the claim rate would be $1.24 per gallon.
The exported fuel claim on Form 4136 is made by the person who exported dyed diesel fuel or dyed kerosene during the period of claim. This claim allows the exporter to recover taxes paid on the fuel that was exported.
Failure to file Form 4136 on time may result in penalties and interest charges. The penalty for late filing is generally 5% of the unpaid tax for each month that the return is late, up to a maximum of 25%. However, the IRS may waive these penalties if you can demonstrate reasonable cause for the delay in filing.
Form 4136 must be filed with the Internal Revenue Service by the last day of the month following the end of the taxable period, but no later than March 1 of the following year.
Ultimate purchasers of diesel fuel, kerosene, or kerosene for use in aviation; state and local governments; and persons who produced and sold or used diesel-water fuel emulsion are eligible to file Form 4136.
Anyone who has paid federal excise taxes on fuel used for non-business purposes can file Form 4136 to claim the credit. This includes individuals, partnerships, and corporations.
Form 4136, Credit for Federal Taxes Paid on Fuel for Non-Business Use, is used to claim a credit for federal excise taxes paid on fuel used for non-business purposes. This form is used by individuals who are not businesses and want to claim a credit for the taxes they have paid on diesel fuel, kerosene, or other taxable fuels.
Form 4136, United States Fuel Tax Credit Claim, is used by eligible individuals and businesses to claim tax credits for taxes paid on fuel used or sold for certain purposes.
Form 4136 requires the registration number of the credit card or M registration number, depending on the type of claimant. It also requires information about the fuel purchased, including the amount and tax paid, as well as the use or export of the fuel.
Allowable uses for diesel fuel and kerosene claims include type 1 (on-highway transportation), type 2 (off-highway business use), type 3 (exported), type 5 (bus), type 6 (farming), type 7 (firefighting), type 8 (emergency services), type 9 (nonprofit organizations), type 11 (agricultural aviation), type 12 (heavy highway construction machinery), type 13 (heavy manufacturing), and type 14 (other manufacturing). Diesel-water fuel emulsion claims require proof that the emulsion contains at least 14% water and was used or sold for use in the blender's trade or business.
If an individual is claiming the credit as a registered credit card issuer, they must be registered by the IRS with a valid M registration number. If they are not registered, they cannot make a claim using this form.
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