The changes shown below were made under the Energy Policy Act of 2005; Safe, Accountable, Flexible, and Efficient Transportation
Equity Act of
2005; Pension Protection Act of 2006; and Tax Relief and Health Care Act of 2006.
Exported taxable fuel.
A credit for exported taxable fuel can be claimed on lines 1d, 2c, 3e, 4d, 19a, and 19b as applicable.
Line 5.
The credit for nontaxable use of aviation-grade kerosene has been replaced, after September 30, 2005, with a credit
for kerosene used in commercial
aviation (other than for foreign trade). This credit was claimed on line 14a in 2005.
Line 8.
The credit for sales by registered ultimate vendors of aviation-grade kerosene has been replaced, after September
30, 2005, with a credit for sales
by registered ultimate vendors of kerosene for use in aviation. This credit was claimed on line 14b in 2005.
Line 9.
A credit for nontaxable use of kerosene in noncommercial aviation can be claimed on line 9 if certain conditions are
met. See
Line 9.
Nontaxable Use of Kerosene Used in Noncommercial Aviation for more information.
Qualified blood collector organizations.
After December 31, 2006, qualified blood collector organizations are exempt users of fuel taxed under section 4081.
Type of use 11, Exclusive use
by a qualified blood collector organization, has been added to the
Type of Use Table on page 2. Two conditions must be met to apply for the
credit on Form 4136.
-
The fuel is used for the organizations's exclusive use in the collection, storage, or transportation of blood.
-
The organization is registered by the IRS. To apply for registration, see Form 637, Application for Registration (For Certain
Excise Tax
Activities). See How To Get Forms and Publications in the instructions for your income tax return.
Registered credit card issuers.
Claims for sales of certain taxable fuel to state and local governments can be made by registered credit card issuers
if certain conditions are
met. See
Line 16. Registered Credit Card Issuers for more information.
Registered credit card issuers and registered ultimate vendors.
You cannot make a claim on Form 4136 for gasoline and aviation gasoline sold to a state or local government or a nonprofit
educational
organization. Instead, these claims must be made on Schedule C (Form 720) or the appropriate schedule of Form 8849.
Type of use table.
The
Type of Use Table on page 2 has been revised. Some uses listed in the table are not applicable to Form 4136. See the specific line
instructions for the allowable uses.
Undyed diesel fuel and undyed kerosene for farming purposes.
Ultimate purchasers use lines 3b and 4b to make these claims. Registered ultimate vendor refund claims for undyed
diesel fuel and undyed kerosene
(other than kerosene for use in aviation) sold for use on a farm for farming purposes have been eliminated.
New lines.
The following new lines have been added.
-
Line 13c for renewable diesel mixtures.
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Line 14 for nontaxable use of alternative fuel (after September 30, 2006).
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Line 15 for alternative fuel credit and alternative fuel mixture credit (after September 30, 2006).
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Line 16 for registered credit card issuers.
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Line 17 for nontaxable use of a diesel-water fuel emulsion.
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Line 18 for diesel-water fuel emulsion blending.
