Claiming a Credit You make a claim for credit on Form 4136 and attach itto your income tax return. Do not claim a credit for any amount forwhich you have filed a refund claim. When.You can claim a fuel tax credit on your income tax return for theyear you used the fuels (or sold the fuels in the case of gasoholblender or registered ultimate vendor claims). Caution: Once you have filed a Form 4136, you cannot file an amended returnto show an increase in the number of gallons reported on a line. Seethe following discussion for when you can file a claim on an amendedreturn. Fuel tax claim on amended return.You may be able to make a fuel tax claim on an amended return forthe year you used or sold the fuels. Generally, you must file anamended return by the later of 3 years from the date youfiled your original income tax return or within 2 years from the timeyou paid the income tax. A return filed early is considered to havebeen filed on the due date. You can file an amended return to claim a fuel tax credit if any ofthe following apply. You did not claim any credit for fuel taxes on Form 4136 forthe tax year. Your credit is for gasohol blending discussed in chapter 1. Your credit is for a claim group, explained next, for whichyou did not previously file a claim on Form 4136 for the taxyear. Claims on Form 4136 (other than for gasohol blending, line 8) areseparated into seven claim groups based on the type of fueland the use of that fuel. Once you file Form 4136 with a claim for agroup, you cannot file an amended return with another claim for thatgroup. However, you can file an amended return with a claim foranother group. The following table shows what claims are in each group. Thenumbers in the second column refer to the line numbers on Form 4136.The numbers in the third column are from the Type of Use Tablein the Form 4136 instructions. Group Line No. Type of Use I 1b, 1d-f, 2b 1 II 1a, 1d-f, 2a 2 III 1c-f 5, 7 IV 1c-f, 2b 3, 4, 9 V 3c, 7 5, 7 VI 3a-b, 4, 5, 6 See line instructions VII 2b 10 For each tax year, you can make only one claim for each group. Example.You file your income tax return and claim a fuel tax credit. YourForm 4136 shows an amount on line 1b for use of gasoline on a farm forfarming purposes. This is a Group I claim. You cannot amend yourreturn to claim a credit for an amount on line 2b for use of aviationgasoline on a farm for farming purposes (Type of Use 1) since that isalso a Group I claim. However, if you used aviation fuel on a farm forfarming purposes, you can amend your return to claim the credit forthat fuel tax because that would be a Group VI claim reported on line4b (Type of Use 1). How to claim a credit.How you claim a credit depends on whether you are an individual,partnership, corporation, S corporation, or farmers' cooperative. Individuals.You claim the credit on line 63 of Form 1040. Check box b on line63. If you would not otherwise have to file an income tax return, youmust do so to get a fuel tax credit. See the instructions for Form1040. Partnerships.A partnership cannot claim the credit on Form 1065, U.S.Partnership Return of Income. The partnership must attach astatement to Form 1065 showing the number of gallons allocated to eachpartner and the rate that applies. Each partner claims the credit onhis or her income tax return for his or her share of the fuel used bythe partnership. An electing large partnership can claim the credit on line 27 ofForm 1065-B, U.S. Return of Income for Electing LargePartnerships. Corporations.To claim the credit, corporations use either line 32g of Form 1120,U.S. Corporation Income Tax Return, Valkenburg hotel roomsor line 28g of Form1120-A, U.S. Corporation Short-Form Income Tax Return. S corporations.To claim the credit, S corporations use line 23c of Form 1120S,U.S. Income Tax Return for an S Corporation. Farmers' cooperative associations.If the cooperative must file Form 990-C, Farmers'Cooperative Association Income Tax Return, it uses line 32g toclaim the credit. Trusts.Trusts required to file Form 1041, U.S. Income Tax Return forEstates and Trusts, use line 24g to claim the credit.