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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
period of claim for use in commercial aviation (other than
foreign trade).
Registration number. Enter your UA registration number
in the space provided.
Lines 8c, 8d, 8e, and 8f. Sales by Registered
Ultimate Vendors of Kerosene Sold for Use in
Noncommercial Aviation
Claimant. For line 8c, the registered ultimate vendor of
the kerosene sold for use in nonexempt, noncommercial
aviation is the only person eligible to make this claim. The
registered ultimate vendor must have obtained the
required certificate from the ultimate purchaser. See
Model Certificate Q in Pub. 510. For lines 8d, 8e, and 8f,
the registered ultimate vendor of the kerosene sold for
nontaxable use in noncommercial aviation (foreign trade
for line 8f) is eligible to make this claim only if the buyer
waives the right to make the claim by providing the
registered ultimate vendor with an unexpired waiver. See
Model Waiver L in Pub. 510. For type of use 14, see
Model Certificate P in Pub. 510. Only one claim may be
filed for any gallon of kerosene sold for use in
noncommercial aviation.
Allowable sales. For line 8c, the kerosene must have
been sold for a nonexempt use in noncommercial aviation.
For lines 8d and 8e, the kerosene sold for use in
noncommercial aviation must have been sold during the
period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or
16.
For line 8f, the kerosene sold for use in noncommercial
aviation must have been sold during the period of claim for
type of use 9. This claim is made in addition to the claim
made on lines 8d and 8e for type of use 9.
Registration number. Enter your UA (UV if type of use
14) registration number in the space provided.
Line 10 a-c. Biodiesel or Renewable Diesel
Mixtures
Claimant. Any biodiesel or renewable diesel mixture
credit must first be claimed on Form 720, Schedule C, to
reduce your taxable fuel liability reported on Form 720.
Any excess credit may be claimed on Form 720,
Schedule C; Schedule 3 (Form 8849); Form 4136; or
Form 8864. See Notice 2005-4 and item 4 below for more
information. Only one credit may be taken for each
amount of biodiesel or renewable diesel. If you claimed (or
will claim) an amount of biodiesel or renewable diesel on
Form 720, Form 8849, or Form 8864 for a credit or
payment, then you can't make a claim on Form 4136 for
that same amount of biodiesel or renewable diesel.
The biodiesel mixture credit may not be claimed for
biodiesel produced outside the United States for use as a
fuel outside the United States. The United States includes
any territory of the United States. Requirements 1 and 2
must be met only if the credit exceeds the amount of
taxable fuel liability reported. Requirements 3 and 4 must
be met for all claims.
1.
The claim must be for a biodiesel or renewable
diesel mixture sold or used during a period that is at least
1 week.
2. The amount of the claim must be at least $200. To
meet this minimum, amounts from lines 10 and 12 may be
combined.
3. The biodiesel used to produce the biodiesel mixture
must meet ASTM D6751 and meet the Environmental
Protection Agency's (EPA) registration requirements for
fuels and fuel additives under section 211 of the Clean Air
Act. The renewable diesel used to produce the renewable
diesel mixture must be a liquid fuel derived from biomass
that meets the registration requirements for fuels and fuel
additives established by the EPA under section 211 of the
Clean Air Act, and the requirements of the ASTM D975 or
D396, or other equivalent standard approved by the IRS.
4. The Certificate for Biodiesel and, if applicable,
Statement of Biodiesel Reseller must be attached to the
first claim filed that is supported by the certificate or
statement. For the renewable diesel mixture credit, you
must edit the certificate and, if applicable, statement to
indicate that the fuel to which the certificate and statement
relate is renewable diesel and state the renewable diesel
meets the requirements discussed above under
Claimant.
See
Model Certificate O and Model Statement S in Pub.
510. If the certificate and statement aren’t attached to
Form 4136 because they’re attached to a previously filed
claim on Schedule 3 (Form 8849) or Form 720,
Schedule C, or Form 8864, for the biodiesel or renewable
diesel credit, attach a separate statement with the
following information.
a. Certificate identification number.
b. Total gallons of biodiesel or renewable diesel on
certificate.
c. Total gallons claimed on Schedule 3 (Form 8849).
d. Total gallons claimed on Form 720, Schedule C,
line 12.
e. Total gallons claimed on Form 8864.
Registration number. If you’re a registered blender or a
taxable fuel registrant, enter your registration number,
including the prefix, on line 10.
Line 10d. Sustainable Aviation Fuel Mixtures
Claimant. The person that produced and sold or used a
qualified mixture (a mixture of SAF and kerosene) is the
only person eligible to make this claim. The credit is based
on the gallons of SAF in the qualified mixture. Any SAF
mixture credit must first be claimed on Schedule C to
reduce your taxable fuel liability reported on Form 720.
Any excess credit must be claimed on Form 720,
Schedule C; Schedule 3 (Form 8849); Form 4136; or
Form 8864. See item 4 below for more information.
How to claim the credit. Only one credit may be taken
for each amount of SAF. If a person claimed (or will claim)
an amount of SAF on Form 720, Form 8849, or Form 8864
for a credit or payment, then a claim can't be made on
Form 4136 for that same amount of SAF. The qualified
mixture must be used (or sold, in the ordinary course of a
trade or business, for use) in an aircraft.
Instructions for Form 4136 (2023)
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