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Nontaxable Use of Gasoline Note.
Form
4136
Department of the Treasury
Internal Revenue Service
(99)
Credit for Federal Tax Paid on Fuels
a
.
OMB No. 1545-0162
20
13
Attachment
Sequence No.
23
Name (as shown on your income tax return)
Taxpayer identification number
Caution.
credit card issuer.
The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken as
a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720.
1
CRN is credit reference number.
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Off-highway business use
b
Use on a farm for farming purposes
c
$
d
Exported
}
2 Nontaxable Use of Aviation Gasoline
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use in commercial aviation (other than foreign trade)
$
b
c
Exported
d
LUST tax on aviation fuels used in foreign trade
3 Nontaxable Use of Undyed Diesel Fuel
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
a
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Nontaxable use
b
Use on a farm for farming purposes
$
c
Use in trains
d
Use in certain intercity and local buses (see
Caution
above line 1)
e
Exported
}
4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
Claimant certifies that the kerosene did not contain visible evidence of dye.
a
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Nontaxable use taxed at $.244
b
Use on a farm for farming purposes
$
c
Use in certain intercity and local buses (see
Caution
above line 1)
d
Exported
e
Nontaxable use taxed at $.044
f
Nontaxable use taxed at $.219
}
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 12625R
Form
4136
(2013)
$ .183
.183
362
.183
.184
411
$ .15
354
.193
324
.194
412
.001
433
$ .243
.243
360
.243
353
.17
350
.244
413
$ .243
.243
346
.17
347
.244
414
.043
377
.218
369
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here
Other nontaxable use (see Caution above line 1)
Other nontaxable use (see Caution above line 1)
For claims on lines 1c and 2b (type of use 13 and 14), claimant certifies that acertificate has not been provided to the
claims on lines 1c and 2b (type of use 13 and 14), 3d, 4c, and 5, claimant has not waived theright to make the claim.
Claimant has the name and address of the person who sold the fuel to the claimant and the dates ofpurchase. For
Information about Form 4136 and its separate instructions is at www.irs.gov/form4136
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Form 4136 (2013)
Page
2
5
Kerosene Used in Aviation
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Kerosene used in commercial aviation (other than foreign
trade) taxed at $.244
$
b
Kerosene used in commercial aviation (other than foreign
trade) taxed at $.219
c
Nontaxable use (other than use by state or local
government) taxed at $.244
d
Nontaxable use (other than use by state or local
government) taxed at $.219
e
LUST tax on aviation fuels used in foreign trade
6 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Registration No.
a
of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception.
a
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use by a state or local government
$
b
Use in certain intercity and local buses
7
Sales by Registered Ultimate Vendors of Undyed Kerosene (Other
Than Kerosene For Use in Aviation)
Registration No.
a
of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception.
a
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use by a state or local government
b
Sales from a blocked pump
$
c
Use in certain intercity and local buses
}
8
Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation
Registration No.
a
to be submitted.
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use in commercial aviation (other than foreign trade) taxed
at $.219
$
b
Use in commercial aviation (other than foreign trade) taxed
at $.244
c
Nonexempt use in noncommercial aviation
d
Other nontaxable uses taxed at $.244
e
Other nontaxable uses taxed at $.219
f
LUST tax on aviation fuels used in foreign trade
Form
4136
(2013)
$ .200
417
.175
355
.243
346
.218
369
.001
433
$ .243
360
.17
350
$ .243
.243
346
.17
347
$ .175
355
.200
417
.025
418
.243
346
.218
369
.001
433
Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained the written consent of the buyer to make the claim. See the instructions for additional information
Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent
If any of the kerosene included in this claim did contain visible evidence of dye, attach an explanation and check here
If any of the diesel fuel included in this claim did contain visible evidence of dye, attach an explanation and check here
Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written consent
(see Caution above line 1)
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Form 4136 (2013)
Page
3
9 Reserved
Registration No.
a
(b) Rate
(c) Gallons of
alcohol
(d) Amount of credit
(e) CRN
a
Reserved
b
Reserved
10
Biodiesel or Renewable Diesel Mixture Credit
Registration No.
a
instructions for line 10 for information about renewable diesel used in aviation.
(b) Rate
(c) Gallons of
biodiesel or
renewable
diesel
(d) Amount of credit
(e) CRN
a
Biodiesel (other than agri-biodiesel) mixtures
$
b
Agri-biodiesel mixtures
c
Renewable diesel mixtures
11 Nontaxable Use of Alternative Fuel
Caution.
There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).
(a) Type of use
(b) Rate
(c) Gallons
or gasoline
gallon
equivalents (GGE)
(d) Amount of credit
(e) CRN
a
Liquefied petroleum gas (LPG)
$
b
“P Series” fuels
c
Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)
d
Liquefied hydrogen
e
Fischer-Tropsch process liquid fuel from coal (including
peat)
f
Liquid fuel derived from biomass
g
Liquefied natural gas (LNG)
h
Liquefied gas derived from biomass
12
Alternative Fuel Credit
Registration No.
a
(b) Rate
(c) Gallons
or gasoline
gallon
equivalents (GGE)
(d) Amount of credit
(e) CRN
a
Liquefied petroleum gas (LPG)
$
b
“P Series” fuels
c
Compressed natural gas (CNG) (GGE = 121 cu. ft.)
d
Liquefied hydrogen
e
Fischer-Tropsch process liquid fuel from coal (including peat)
f
Liquid fuel derived from biomass
g
Liquefied natural gas (LNG)
h
Liquefied gas derived from biomass
i
Compressed gas derived from biomass (GGE = 121 cu. ft.)
Form
4136
(2013)
$1.00
388
$1.00
390
$1.00
307
$ .183
419
.183
420
.183
421
.183
422
.243
423
.243
424
.243
425
.183
435
$ .50
426
.50
427
.50
428
.50
429
.50
430
.50
431
.50
432
.50
436
.50
437
D6751 and met EPA•s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person foruse as a
fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement ofBiodiesel
The renewable diesel used to produce the renewable diesel mixture was derived from biomass process, met EPA•s registration requirements
for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant hasattached the Certificate for Biodiesel and, if
applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussedin the Instructions for Form 4136. See the
Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other thanrenewable diesel).
Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture metASTM
----------------Page (2) Break----------------
Form 4136 (2013)
Page
4
13
Registered Credit Card Issuers
Registration No.
a
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Diesel fuel sold for the exclusive use of a state or local government
$
b
Kerosene sold for the exclusive use of a state or local government
c
Kerosene for use in aviation sold for the exclusive use of a state or local
government taxed at $.219
14 Nontaxable Use of a Diesel-Water Fuel Emulsion
Caution.
There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Nontaxable use
$
b
Exported
15 Diesel-Water Fuel Emulsion Blending Registration No.
a
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
Blender credit
$
16 Exported Dyed Fuels and Exported Gasoline Blendstocks
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001
$
b
Exported dyed kerosene
17
the proper line of other returns.
a
17
$
Form
4136
(2013)
$ .243
360
.243
346
.218
369
$ .197
309
.198
306
$ .046
310
$ .001
415
.001
416
1040, line 70; Form 1120, Schedule J, line 19b; Form 1120S, line 23c; Form 1041, line 24g; or
Total income tax credit claimed. Add lines 1 through 16, column (d). Enter here and onForm
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