Fuel Tax Credit

Step Subject
Instruction Year

Enter the amount of Fuel Tax Credit from the IA 4136, line 8. The federal form 4136 cannot be used. The Iowa credit does not apply to fuel used in on-road vehicles or pleasure boats.

Iowa Fuel Tax Refund Permit Number

If the taxpayer has filed a fuel tax refund claim during the tax year, the Fuel Tax Credit cannot be claimed, and the refund permit will become invalid if the tax credit is claimed. However, the Fuel Tax Credit is not available for casualty losses, transport diversions, pumping credits, off-loading procedures, blending errors, idle time, power takeoffs, reefer units, export by distributors, or tax overpaid on blended fuel. A refund can be claimed for those reasons alongside the Fuel Tax Credit.

Partnerships and S Corporations

For partnerships and S corporations, the amount of credit reported by each partner or shareholder is based on their share of earnings or losses. Each partner's / shareholder's share of the credit is found in Part III of the partner's or shareholder's IA K-1.


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