Iowa Tax Form IA-4136 - Computation of Motor Fuel Tax Credit

Iowa Tax Form IA-4136 is to figure the credit for motor fuel. The following may claim the credit.

Resident and nonresident individuals, fiduciaries of estates and trusts, and corporations other than S corporations may claim a tax credit on their income tax returns for fuel on which Iowa fuel tax was paid and used off-highway in an unlicensed vehicle.

This fuel tax credit is NOT available for casualty losses, transport diversions, pumping credits, blending errors, idle time, power takeoffs, reefer units, exports by distributors, or excess tax paid on gasohol.

The income tax credit may be claimed by partners of a partnership or shareholders of an S corporation. If a partner or shareholder is claiming an income tax credit for fuel purchased by a partnership or S corporation, a supplementary schedule must be attached to the individual return (in addition to form IA 4136) showing the name of the partnership or S corporation, the Federal Taxpayer Identification Number (T.I.N.) of that entity, the total amount of gallons purchased, the method of distribution, and the number of gallons to be claimed by each individual partner or shareholder.

Form name	Instructions	Form
2007 Iowa Tax Form IA-4136 - Computation of Motor Fuel Tax Credit
2006 Iowa Tax Form IA-4136 - Nonresident and Part-year Resident Credit	-
2005 Iowa Tax Form IA-4136 - Nonresident and Part-year Resident Credit	-