What's New
Pending legislation. At the time this publication went to print, Congress was considering legislation that would change fuel tax credits and refunds.
We will provide
written guidance on the IRS website at
www.irs.gov if any of the legislation becomes law.
One claim rule. You may be able to amend a previously filed income tax return to make a claim on Form 4136, Credit for Federal Tax Paid on Fuels. See
Claiming a Credit later.
This publication covers federal fuel tax credits you may be able to claim on your income tax return. It also covers fuel tax
refunds you may be
able to claim during the year.
This publication discusses the following subjects.
It also contains an example with filled-in forms at the end of chapter 3.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can email us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
TE/GE and Specialty Forms and Publications Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
