-
TIN:
Form
990-T
Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2024 or other tax year beginning
01-01-2024
and ending
12-31-2024
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Check box if address changed.
B
Exempt under section
501(
c3
)
408(e)
220(e)
408A
530(a)
529(a)
529A
Print or Type
Name of organization (
Check box if name changed and see instructions.)
TUSO
Number, street, and room or suite no. If a P.O. box, see instructions.
15 CENTER MEETING ROAD
City or town, state or province, and ZIP or foreign postal code
WILMINGTON
,
DE
198071301
C
Book value of all assets at end of year
.....
16,460,771
D
Employer identification number
84-1953499
E
Group exemption number
(see instructions)
F
Check box if an amended return.
G
Check organization type
501(c) corporation
501(c) trust
401(a) trust
Other trust
State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941
Refund shown on Form 2439
Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation
.........
J
Enter the number of attached Schedules A (Form 990-T)
...............
1
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
...
Yes
No
If "Yes," enter the name and identifying number of the parent corporation
L
The books are in care of
STEPHEN OLSON
15 CENTER MEETING ROAD
WILLIMINGTON
,
DE
198071301
Telephone number
(765) 998-5119
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)
..............................
1
503,131
2
Reserved
..............................
2
3
Add lines 1 and 2
............................
3
503,131
4
Charitable contributions (see instructions for limitation rules)
..............
4
50,313
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3
....
5
452,818
6
Deduction for net operating loss. See instructions
.................
6
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5
.........................
7
452,818
8
Specific deduction (generally $1,000, but see instructions for exceptions)
..........
8
1,000
9
Trusts.
Section 199A deduction. See instructions
List of Attached Documents:
// Content
.................
9
90,364
10
Total deductions.
Add lines 8 and 9
......................
10
91,364
11
Unrelated business taxable income.
Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero
................................
11
361,454
Part II
Tax Computation
1
Organizations taxable as corporations.
Multiply Part I, line 11 by 21% (0.21)
.......
1
2
Trusts taxable at trust rates.
See instructions for tax computation. Income tax on the amount on
Part I, line 11 from:
Tax rate schedule or
Schedule D (Form 1041)
........
2
131,773
3
Proxy tax.
See instructions
.......................
3
4a
Amount from Form 4255, Part l, line 3, column (q)
..................
4a
4b
Other tax amounts. See instructions
....................
4b
5
Alternative minimum tax
.........................
5
6
Tax on noncompliant facility income.
See instructions
................
6
7
Total.
Add lines 3 through 6 to line 1 or 2, whichever applies
...............
7
131,773
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
b
Other credits (see instructions)
..............
1b
c
General business credit. Attach Form 3800 (see instructions)
.....
1c
List of Attached Documents:
// Content
2,785
d
Credit for prior year minimum tax (attach Form 8801 or 8827)
....
1d
e
Total credits.
Add lines 1a through 1d
.....................
1e
2,785
2
Subtract line 1e from Part II, line 7
.......................
2
128,988
3a
Amount from Form 4255, Part l, line 3, column (r) (see instructions)
..
3a
b
Amount due from Form 8611
...............
3b
c
Amount due from Form 8697
...............
3c
d
Amount due from Form 8866
...............
3d
e
Other amounts due (see instructions)
............
3e
f
Total amounts due. Add lines 3a through 3e
..................
3f
0
4
Total tax.
Add lines 2 and 3f (see instructions).
Check if includes tax previously deferred under
section 1294. Enter the tax amount here
4
128,988
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11291J
Form
990-T
(2024)
Form 990-T (2024)
Page
2
Part III
Tax and Payments
(continued)
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k)
...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year
..
6a
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
c
Tax deposited with Form 8868
..............
6c
231,000
d
Foreign organizations: Tax paid or withheld at source (see instructions)
.
6d
e
Backup withholding (see instructions)
............
6e
f
Credit for small employer health insurance premiums (attach Form 8941)
.
6f
g
Elective payment election amount from Form 3800
........
6g
h
Payment from Form 2439
................
6h
i
Credit from Form 4136
.................
6i
1,113
j
Other (see instructions)
................
6j
7
Total payments.
Add lines 6a through 6j
.....................
7
232,113
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached
........
8
9
Tax due.
If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed
.......
9
10
Overpayment.
If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid
....
10
103,125
11
Enter the amount of line 10 you want:
Credited to 2025 estimated tax
103,125
Refunded
11
0
Part IV
Statements Regarding Certain Activities and Other Information
(see instructions)
1
At any time during the 2024 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
Yes
No
No
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
No
If "Yes," see instructions for other forms the organization may have to file.
3
Enter the amount of tax-exempt interest received or accrued during the tax year
.....
$
0
4
Enter available pre-2018 NOL carryovers here. $
. Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
Business activity code
Available post-2017 NOL carryover
$
$
$
$
6a
Reserved for future use
.................................
b
Reserved for future use
.................................
Part V
Supplemental Information
Provide any additional information. See instructions.
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title
May the IRS discuss this return with the preparer shown below (see instructions)?
Yes
No
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
Check
if
self-employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-T
(2024)
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
TUSO
B
Employer identification number
84-1953499
C
Unrelated business activity code (see instructions)
310000
D
Sequence:
1
of
1
E
Describe the unrelated trade or business
FORGING
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
b
Less returns and allowances
c
Balance
1c
2
Cost of goods sold (Part III, line 8)
.........
2
3
Gross profit. Subtract line 2 from line 1c
.......
3
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
531,301
531,301
6
Rent income (Part IV)
.............
6
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
10
Exploited exempt activity income (Part VIII)
......
10
11
Advertising income (Part IX)
...........
11
0
0
12
Other income (see instructions; attach statement)
....
12
13
Total.
Combine lines 3 through 12
.........
13
531,301
0
531,301
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
3
Repairs and maintenance
..........................
3
4
Bad debts
...............................
4
5
Interest (attach statement) (see instructions)
...................
5
6
Taxes and licenses
.............................
6
25,950
7
Depreciation (attach Form 4562) (see instructions)
.........
7
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
8b
9
Depletion
...............................
9
10
Contributions to deferred compensation plans
.....................
10
11
Employee benefit programs
..........................
11
12
Excess exempt expenses (Part VIII)
.......................
12
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
2,220
15
Total deductions.
Add lines 1 through 14
.....................
15
28,170
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
503,131
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
503,131
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
2
Purchases
...............................
2
3
Cost of labor
..............................
3
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
6
Total.
Add lines 1 through 5
..........................
6
7
Inventory at end of year
...........................
7
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
5
Gross income from activity that is not unrelated business income
..............
5
6
Expenses attributable to income entered on line 5
...................
6
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE I
(Form 1041)
Department of the Treasury
Internal Revenue Service
Alternative Minimum Tax
Estates and Trusts
Attach to Form 1041.
Go to
www.irs.gov/Form1041
for instructions and the latest information.
OMB No. 1545-0092
20
24
Name of estate or trust
Employer identification number
84-1953499
Part I
Estate's or Trust's Share of Alternative Minimum Taxable Income
1
Adjusted total income or (loss) (from Form 1041, line 17).
ESBTs,
see instructions
........
1
452,818
2
Interest
...............................
2
3
Taxes
................................
3
38,174
4
Refund of taxes
.............................
4
(
)
5
Depletion (difference between regular tax and AMT)
.................
5
6
Net operating loss deduction. Enter as a positive amount
...............
6
7
Interest from specified private activity bonds exempt from the regular tax
..........
7
8
Qualified small business stock (see instructions)
..................
8
9
Exercise of incentive stock options (excess of AMT income over regular tax income)
......
9
10
Other estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)
.......
10
11
Disposition of property (difference between AMT and regular tax gain or loss)
.........
11
12
Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)
...
12
13
Passive activities (difference between AMT and regular tax income or loss)
..........
13
14
Loss limitations (difference between AMT and regular tax income or loss)
...........
14
15
Circulation costs (difference between regular tax and AMT)
...............
15
16
Long-term contracts (difference between AMT and regular tax income)
...........
16
17
Mining costs (difference between regular tax and AMT)
................
17
18
Research and experimental costs (difference between regular tax and AMT)
.........
18
19
Income from certain installment sales before January 1, 1987
..............
19
(
)
20
Intangible drilling costs preference
.......................
20
21
Other adjustments, including income-based related adjustments
.............
21
-90,364
22
Alternative tax net operating loss deduction (See the instructions for the limitation that applies.)
...
22
(
)
23
Adjusted alternative minimum taxable income. Combine lines 1 through 22
..........
23
400,628
Complete Part II below before going to line 24.
24
Income distribution deduction from Part II, line 42
........
24
25
Estate tax deduction (from Form 1041, line 19)
.........
25
26
Add lines 24 and 25
..........................
26
27
Estate's or trust's share of alternative minimum taxable income. Subtract line 26 from line 23
...
27
400,628
If line 27 is:
• $29,900 or less, stop here and enter -0- on Form 1041, Schedule G, line 1c. The estate or trust isn't liable for the alternative minimum tax.
• Over $29,900, but less than $219,300, go to line 43.
• $219,300 or more, enter the amount from line 27 on line 49 and go to line 50.
•
ESBT's,
see instructions.
Part II
Income Distribution Deduction on a Minimum Tax Basis
28
Adjusted alternative minimum taxable income (see instructions)
.............
28
29
Adjusted tax-exempt interest (other than amounts included on line 7)
...........
29
30
Total net gain from Schedule D (Form 1041), line 19, column (1). If a loss, enter -0-
.......
30
31
Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable
purposes (from Form 1041, Schedule A, line 4)
...................
31
32
Capital gains paid or permanently set aside for charitable purposes from gross income (see instructions)
32
33
Capital gains computed on a minimum tax basis included on line 23
............
33
(
)
34
Capital losses computed on a minimum tax basis included on line 23. Enter as a positive amount
..
34
35
Distributable net alternative minimum taxable income (DNAMTI). Combine lines 28 through 34. If zero
or less, enter -0-
...........................
35
36
Income required to be distributed currently (from Form 1041, Schedule B, line 9)
........
36
37
Other amounts paid, credited, or otherwise required to be distributed (from Form 1041, Schedule B, line 10)
37
38
Total distributions. Add lines 36 and 37
.....................
38
39
Tax-exempt income included on line 38 (other than amounts included on line 7)
........
39
40
Tentative income distribution deduction on a minimum tax basis. Subtract line 39 from line 38
...
40
For Paperwork Reduction Act Notice, see the Instructions for Form 1041.
Cat. No. 51517Q
Schedule I (Form 1041) (2024)
Schedule I (Form 1041) (2024)
Page
2
Part II
Income Distribution Deduction on a Minimum Tax Basis
(continued)
41
Tentative income distribution deduction on a minimum tax basis. Subtract line 29 from line 35. If zero or
less, enter -0-
............................
41
42
Income distribution deduction on a minimum tax basis.
Enter the smaller of line 40 or line 41. Enter here
and on line 24
............................
42
Part III
Alternative Minimum Tax
43
Exemption amount
............................
43
$29,900
44
Enter the amount from line 27
...............
44
400,628
45
Phase-out of exemption amount
..............
45
$99,700
46
Subtract line 45 from line 44. If zero or less, enter -0-
.......
46
47
Multiply line 46 by 25% (0.25)
.........................
47
48
Subtract line 47 from line 43. If zero or less, enter -0-
.................
48
49
Subtract line 48 from line 44
.........................
49
400,628
50
Go to Part IV of Schedule I to figure line 50 if the estate or trust has qualified dividends or has a gain on lines 18a and 19 of column (2) of Schedule D (Form 1041) (as refigured for the AMT, if necessary). Otherwise, if line 49 is:
• $232,600 or less, multiply line 49 by 26% (0.26).
• Over $232,600, multiply line 49 by 28% (0.28) and subtract $4,652 from the result
......
50
107,524
51
Alternative minimum foreign tax credit (see instructions)
................
51
52
Tentative minimum tax. Subtract line 51 from line 50
.................
52
107,524
53
Enter the tax from Form 1041, Schedule G, line 1a (minus any foreign tax credit from Schedule G, line 2a)
53
131,773
54
Alternative minimum tax.
Subtract line 53 from line 52. If zero or less, enter -0-. Enter here and on Form
1041, Schedule G, line 1c
..........................
54
0
Part IV
Line 50 Computation Using Maximum Capital Gains Rates
Caution:
If you didn't complete Part V of Schedule D (Form 1041), the Schedule D Tax Worksheet, or the Qualified Dividends Tax Worksheet in the Instructions for Form 1041, see the instructions before completing this part.
55
Enter the amount from line 49
.......................
55
400,628
56
Enter the amount from Schedule D (Form 1041), line 26, line 13 of the Schedule D Tax Worksheet, or line 4 of the Qualified Dividends Tax Worksheet in the Instructions for Form 1041, whichever applies (as
refigured for the AMT, if necessary)
.............
56
57
Enter the amount from Schedule D (Form 1041), line 18b, column (2) (as refigured for the AMT, if necessary). If you didn't complete Schedule D for
the regular tax or the AMT, enter -0-
.............
57
58
If you didn't complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from line 56. Otherwise, add lines 56 and 57 and enter the
smaller
of that result or the amount from line 10 of the
Schedule D Tax Worksheet (as refigured for the AMT, if necessary)
..
58
59
Enter the
smaller
of line 55 or line 58
......................
59
60
Subtract line 59 from line 55
.........................
60
61
If line 60 is $232,600 or less, multiply line 60 by 26% (0.26). Otherwise, multiply line 60 by 28% (0.28)
and subtract $4,652 from the result
......................
61
62
Maximum amount subject to the 0% rate
...........
62
$3,150
63
Enter the amount from line 27 of Schedule D (Form 1041), line 14 of the
Schedule D Tax Worksheet, or line 5 of the Qualified Dividends Tax
Worksheet in the instructions for Form 1041, whichever applies (as figured
for the regular tax). If you didn't complete Schedule D or either worksheet
for the regular tax, enter the amount from Form 1041, line 22;
if zero or less, enter -0-
................
63
64
Subtract line 63 from line 62. If zero or less, enter -0-
.......
64
65
Enter the
smaller
of line 55 or line 56
............
65
66
Enter the
smaller
of line 64 or line 65. This amount is taxed at 0%
...
66
67
Subtract line 66 from line 65
...............
67
Schedule I (Form 1041) (2024)
Schedule I (Form 1041) (2024)
Page
3
Part IV
Line 50 Computation Using Maximum Capital Gains Rates
(continued)
68
Maximum amount subject to rates below 20%
.........
68
$15,450
69
Enter the amount from line 64
..............
69
70
Enter the amount from line 27 of Schedule D (Form 1041), line 18 of the
Schedule D Tax Worksheet, or line 5 of the Qualified Dividends Tax
Worksheet, whichever applies (as figured for the regular tax). If you didn't
complete Schedule D or either worksheet for the regular tax, enter the
amount from Form 1041, line 22; if zero or less, enter -0-
....
70
71
Add lines 69 and 70
..................
71
72
Subtract line 71 from line 68. If zero or less, enter -0-
......
72
73
Enter the
smaller
of line 67 or 72
..............
73
74
Multiply line 73 by 15% (0.15)
.......................
74
75
Add lines 66 and 73
..................
75
If lines 75 and 55 are the same, skip lines 76 through 80 and go to line 81, Otherwise, go to line 76.
76
Subtract line 75 from line 65
...............
76
77
Multiply line 76 by 20% (0.20)
.......................
77
If line 57 is zero or blank, skip lines 78 through 80 and go to line 81. Otherwise, go to line 78.
78
Add lines 60, 75, and 76
................
78
79
Subtract line 78 from line 55
...............
79
80
Multiply line 79 by 25% (0.25)
.......................
80
81
Add lines 61, 74, 77 and 80
.........................
81
82
If line 55 is $232,600 or less, multiply line 55 by 26% (0.26). Otherwise, multiply line 55 by 28% (0.28)
and subtract $4,652 from the result
.......................
82
83
Enter the
smaller
of line 81 or line 82 here and on line 50
...............
83
Schedule I (Form 1041) (2024)
Additional Data
Software ID:
Software Version:
-
TIN:
Form
3800
Department of the Treasury
Internal Revenue Service
General Business Credit
Go to
www.irs.gov/Form3800
for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0895
20
24
Attachment Sequence No.
22
Name(s) shown on return
TUSO
Identifying number
84-1953499
A
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT).
Are you both (a) an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions
...........
Yes
No
Part I
Credits Not Allowed Against Tentative Minimum Tax (TMT)
Complete applicable portions of Parts III and IV before Parts I and II. See Instructions.
1
Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with non-passive amounts from column (f).
..........
1
2
Credits subject to the passive activity limit. Combine from Part III, line 2, column (d), and passive amounts included on line 2, column (f); and Part IV, line 6, column (d)
............................
2
3
Enter the portion of line 2 allowed for 2024.
......................................
3
4
Enter the portion of Part IV, column (f), line 6, that is from carryforwards to 2024.
.........................
4
Check this box if the carryforward was changed or revised from the original reported amount
.....................
5
Enter the portion of Part IV, column (f), line 6, that is from carrybacks from 2025.
..........................
5
6
Add lines 1, 3, 4, and 5
............................................
6
Part II
Figuring Credit Allowed After Limitations
Section A - Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
7
Regular tax before credits:
Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 1z.
Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2 (excluding the base erosion minimum tax entered on line 1f); or the applicable line of your return.
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a, 1b and 1d, plus any Form 8978 amount included on line 1e; or the amount from the applicable line of your return.
.....
7
131,773
8
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 11.
Corporations. Enter the amount from Form 4626, Part II, line 13.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
.....
8
0
9
Add lines 7 and 8
..............................................
9
131,773
10a
Foreign tax credit
....................................
10a
b
Certain allowable credits (see instructions)
............................
10b
c
Add lines 10a and 10b
.............................................
10c
11
Net income tax.
Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
...................
11
131,773
12
Net regular tax.
Subtract line 10c from line 7. If zero or less, enter -0-
...................
12
131,773
13
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions
........
13
26,693
14
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 9.
Corporations. Enter -0-.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
..
14
107,524
15
Enter the greater of line 13 or line 14
........................................
15
107,524
16
Subtract line 15 from line 11. If zero or less, enter -0-
...................................
16
24,249
17
Enter the
smaller
of line 6 or line 16. This is the amount of your credit allowed after the limitation of section 38(c)(1)
..............
17
C corporations:
See the line 17 instructions if there has been an ownership change, acquisition, or reorganization.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12392F
Form
3800
(2024)
Form 3800 (2024)
Page
2
Part II
Figuring Credit Allowed After Limitations
(Continued)
Section B - Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed
.
Note:
If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18
Multiply line 14 by 75% (0.75). See instructions
.....................................
18
19
Enter the greater of line 13 or line 18
........................................
19
20
Subtract line 19 from line 11. If zero or less, enter -0-
..................................
20
21
Subtract line 17 from line 20. If zero or less, enter -0-
..................................
21
22
Combine the amounts from line 3 of Part III, column (e), with the amount from line 3 of Part IV, column (f).
.................
22
23
Passive activity credit from line 3 of Part III, column (d) plus the amount from line 3 of Part IV, column (d)
........
23
24
Enter the applicable passive activity credit allowed for 2024. See instructions
...........................
24
25
Add lines 22 and 24
.............................................
25
26
Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25
.................
26
0
Section C - Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
27
Subtract line 13 from line 11. If zero or less, enter -0-
..................................
27
105,080
28
Add lines 17 and 26
.............................................
28
29
Subtract line 28 from line 27. If zero or less, enter -0-
..................................
29
105,080
30
Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts in column (f). See instructions
.........
30
2,785
31
Reserved
.................................................
31
32
Passive activity credits from line 5 of Part III: combine column (d) with passive amounts in column (f). See instructions
....
32
33
Enter the applicable passive activity credits allowed for 2024. See instructions
...........................
33
34
Carryforward of business credit to 2024. Enter the amount of carryforwards from line 7 of Part IV, column (g).
....
See instructions for statement to attach
34
Check this box if the carryforward was changed or revised from the original reported amount
.....................
35
.............
Carryback of business credit from 2025. Enter the amount of carrybacks from line 7 of Part IV, column (g). See instructions
35
36
Add lines 30, 33, 34, and 35
..........................................
36
2,785
37
Enter the
smaller
of line 29 or line 36. This is the amount allowed for specified credits
........................
37
2,785
Section D - Credits Allowed After Limitations
38
Credit allowed for the current year.
Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, Part I, line 5c.
Estates and trusts. Form 1041, Schedule G, line 2b.
...............
38
2,785
Form
3800
(2024)
Form 3800 (2024)
Page
3
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864 (diesel)
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Form 7218, Part II
r
Reserved
s
Form 8911, Part I
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864, Line 8
gg
Form 7211, Part II
hh
Reserved
ii
Reserved
zz
Other credits
2
Add lines 1a through 1zz
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
4
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
(continued)
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
3
Form 8844
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586
e
Form 8835, Part II
f
Form 8846
g
Form 8900
h
Form 8941
i
Form 6765 (ESB)
81-0923829
2,785
2,785
2,785
j
Form 8994
k
Form 3468, Part VII
l
Reserved
m
Reserved
z
Other specified credits
5
Add lines 4a-4z
2,785
2,785
2,785
0
6
Add lines 2, 3, and 5
2,785
2,785
2,785
0
Form
3800
(2024)
Form 3800 (2024)
Page
5
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Reserved
r
Reserved
s
Form 8911
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864
gg
Reserved
hh
Reserved
ii
Reserved
jj
Reserved
zz
Other
Form
3800
(2024)
Form 3800 (2024)
Page
6
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
Note:
Credits on lines 2a through 2x are expired. Only carryforwards are allowed.
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
a
Form 5884-A
b
Form 8586 (pre-2008)
c
Form 8845
d
Form 8907
e
Form 8909
f
Form 8923
g
Form 8834
h
Form 8931
i
Form 1065-B
j
Form 5884 (pre-2007)
k
Form 6478 (pre-2005)
l
Form 8846 (pre-2007)
m
Form 8900 (pre-2008)
n
Trans-Alaska pipeline liability
o
Form 5884-A, Section A
p
Form 5884-A, Section B
q
Form 5884-A, Section A
r
Form 5884-A, Section B
s
Form 5884-B
t
Form 8847
u
Form 8861
v
Form 8884
w
Form 8942
x
Form 8910
y
Reserved
z
Reserved
zz
Other credits (see inst.)
3
Form 8844
Form
3800
(2024)
Form 3800 (2024)
Page
7
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586 (post-2007)
e
Form 8835
f
Form 8846
g
Form 8900
h
Form 8941
i
Form 6765 ESB credit
j
Form 8994
k
Form 3468, Part VII (post-2007)
l
Reserved
m
Reserved
y
ESBC (See inst.)
z
Other specified credits
5
Add lines 4a-4z
6
Add lines 1a through 2zz
7
Add lines 3, 5 and 6
Form
3800
(2024)
Form 3800 (2024)
Page
8
Part V
Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
Credits subject to the passive activity limit
Not subject to the limit
(a)
Part III line number
(b)
Elective payment or transfer registration number
EINs
Before applying the limit
(d)(4)
Credits from column (d)(1) (less column (d)(2)) and (d)(3) allowed after limit
(e)
Credits other than transfer election credits
(f)(1)
Transfer election credits sold
(c)(1)
Pass-through entity EIN
(c)(2)
Transferor entity EIN
(d)(1)
Credits other than credit transfer election credits
(d)(2)
Credit transfer election credits sold
(d)(3)
Credit transfer election credits purchased
1
(
)
(
)
2
(
)
(
)
3
(
)
(
)
4
(
)
(
)
5
(
)
(
)
6
(
)
(
)
7
(
)
(
)
8
(
)
(
)
9
(
)
(
)
10
(
)
(
)
11
(
)
(
)
12
(
)
(
)
13
(
)
(
)
14
(
)
(
)
15
(
)
(
)
(f)(2)
Purchased transfer election credits not subject to the passive activity limit
(g)
Combine columns (d)(4), (e), (f)(1), and (f)(2)
(h)(1)
Gross EPE amount. Portion of column (g) eligible for the section 6417 EPE election
(h)(2)
Subtract column (h)(1) from column (g) (credit excluding EPE)
(i)(1)
Amount of column (h)(2) applied against tax in Part II
(i)(2)
Amount of EPE eligible credit in column (h)(1) applied against tax in Part II
(j)
Net EPE amount. Subtract (i)(2) from column (h)(1)
(k)
Carryforward to 2025. Subtract (i)(1) from column (h)(2)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Form
3800
(2024)
Form 3800 (2024)
Page
9
Part VI
Breakdown of Aggregate Amounts in Part IV
(see instructions)
Carryover
(a)
Line number from Part IV
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Form
3800
(2024)
Additional Data
Software ID:
Software Version:
-
TIN:
Form
4136
Department of the Treasury
Internal Revenue Service (99)
Credit for Federal Tax Paid on Fuels
Go to
www.irs.gov/Form4136
for instructions and the latest information.
Complete and attach the Worksheet Fuel Tax Credit-1 to your return (see instructions)
OMB No. 1545-0162
20
24
Attachment
Sequence No.
79
Name (as shown on your income tax return)
TUSO
Taxpayer identification number
84-1953499
Caution:
The person(s) signing the return with which this form is filed are declaring, under penalty of perjury, that the return and accompanying schedules, statements, and any other attachments are true, correct, and complete to the best of the signer’s knowledge and belief. That declaration includes all amounts reported and all credits claimed on this form. It also includes certifying that all the statements with respect to certain lines below as well.
You have the name and address of the person who sold the fuel to you and the dates of purchase. For claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, you haven't waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), a certificate hasn't been provided to the credit card issuer. For type of use 2, the equipment or vehicle used wasn't a highway vehicle, which generally means that it wasn't registered or required to be registered for use on public highways.
1
Nontaxable Use of Gasoline
Note.
CRN is credit reference number.
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Off-highway business use
$ .183
$
362
b
Use on a farm for farming purposes
.183
c
Other nontaxable use (see
Caution
above line 1)
.183
d
Exported
.184
411
2
Nontaxable Use of Aviation Gasoline
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use in commercial aviation (other than foreign trade)
$ .15
$
354
b
Other nontaxable use (see
Caution
above line 1)
.193
324
c
Exported
.194
412
d
LUST tax on aviation fuels used in foreign trade
.001
433
3
Nontaxable Use of Undyed Diesel Fuel
You certify the following.
The diesel fuel did not contain visible evidence of dye.
Exception.
If any of the diesel fuel included in this claim
did
contain visible evidence of dye, attach an explanation and check here
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Nontaxable use
$ .243
b
Use on a farm for farming purposes
.243
$
360
c
Use in trains
.243
353
d
Use in certain intercity and local buses (see
Caution
above line 1)
.17
350
e
Exported
.244
413
4
Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)
You certify the following.
The kerosene did not contain visible evidence of dye.
Exception.
If any of the kerosene included in this claim
did
contain visible evidence of dye, attach an explanation and check here
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Nontaxable use taxed at $.244
$ .243
b
Use on a farm for farming purposes
.243
$
346
c
Use in certain intercity and local buses (see
Caution
above line 1)
.17
347
d
Exported
.244
414
e
Nontaxable use taxed at $.044
.043
377
f
Nontaxable use taxed at $.219
.218
369
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 12625R
Form
4136
(2024)
Form 4136 (2024)
Page
2
5
Kerosene Used in Aviation
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Kerosene used in commercial aviation (other than foreign trade) taxed at $.244
$ .200
$
417
b
Kerosene used in commercial aviation (other than foreign trade) taxed at $.219
.175
355
c
Nontaxable use (other than use by state or local government) taxed at $.244
.243
346
d
Nontaxable use (other than use by state or local government) taxed at $.219
.218
369
e
LUST tax on aviation fuels used in foreign trade
.001
433
6
Sales by Registered Ultimate Vendors of Undyed Diesel Fuel
Registration No.
If you don't have the registration number, STOP; you're not eligible to make Form 4136 claims
if you haven't yet filed Form 637 and received your registration number and placed it on this line.
You certify the following.
You sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or have obtained the written consent of the buyer to make the claim, and that the diesel fuel didn't contain visible evidence of dye.
Exception.
If any of the diesel fuel included in this claim
did
contain visible evidence of dye, attach an explanation and check here
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use by a state or local government
$ .243
$
360
b
Use in certain intercity and local buses
.17
350
7
Sales by Registered Ultimate Vendors of Undyed Kerosene (Other
Than Kerosene For Use in Aviation)
Registration No.
If you don't have the registration number, STOP; you're not eligible to make Form 4136 claims
if you haven't yet filed Form 637 and received your registration number and placed it on this line.
You certify the following.
You sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or have obtained the written consent of the buyer to make the claim, and that the kerosene didn't contain visible evidence of dye.
Exception.
If any of the kerosene included in this claim
did
contain visible evidence of dye, attach an explanation and check here
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use by a state or local government
$ .243
$
346
b
Sales from a blocked pump
.243
c
Use in certain intercity and local buses
.17
347
8
Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation
Registration No.
If you don't have the registration number, STOP; you're not eligible to make Form 4136 claims
if you haven't yet filed Form 637 and received your registration number and placed it on this line.
You certify the following.
You sold the kerosene for use in aviation at a tax-excluded price and you haven't collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or you've obtained the written consent of the buyer to make the claim. See the instructions for additional information to be submitted.
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Use in commercial aviation (other than foreign trade) taxed at $.219
$ .175
$
355
b
Use in commercial aviation (other than foreign trade) taxed at $.244
.200
417
c
Nonexempt use in noncommercial aviation
.025
418
d
Other nontaxable uses taxed at $.244
.243
346
e
Other nontaxable uses taxed at $.219
.218
369
f
LUST tax on aviation fuels used in foreign trade
.001
433
Form
4136
(2024)
Form 4136 (2024)
Page
3
9
Reserved for future use
Registration No.
(b) Rate
(c) Gallons of alcohol
(d) Amount of credit
(e) CRN
a
Reserved for future use
b
Reserved for future use
10
Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel Mixture
Credit
Registration No.
If you haven't attached the appropriate certificates and, if applicable, appropriate reseller statements,
STOP; you're not eligible to make Form 4136 claims.
You certify the following.
Biodiesel or renewable diesel mixtures.
You produced a mixture by mixing biodiesel with diesel fuel or renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS.
Sustainable aviation fuel (SAF) mixtures.
You produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was produced by you in the United States, such mixture was used by you (or sold by you for use) in an aircraft, such sale or use was in the ordinary course of your trade or business, and the transfer of such mixture to the fuel tank of such aircraft occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that is not kerosene that (i) either (A) meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of ASTM D1655 Annex A1, (ii) is not derived from coprocessing an applicable material (or materials derived from an applicable material) with a feedstock that is not biomass, (iii) isn't derived from palm fatty acid distillates or petroleum, and (iv) has been certified in accordance with section 40B(e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 50 percent.
For all claims.
You've attached the appropriate certificates and, if applicable, appropriate reseller statements. You have no reason to believe that the information in the certificate or statement is false. See the instructions for additional information and requirements.
(b) Rate
(c) Number of gallons sold or used
(d) Amount of credit
(e) CRN
a
Biodiesel (other than agri-biodiesel) mixtures
$ 1.00
$
388
b
Agri-biodiesel mixtures
$ 1.00
390
c
Renewable diesel mixtures
$ 1.00
307
d
Sustainable aviation fuel mixture (see instructions)
$
440
11
Nontaxable Use of Alternative Fuel
Caution.
There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).
(a) Type of use
(b) Rate
(c) Gallons, or gasoline or diesel gallon equivalents
(d) Amount of credit
(e) CRN
a
Liquefied petroleum gas (LPG) (see instructions)
.183
419
b
"P Series" fuels
.183
420
c
Compressed natural gas (CNG) (see instructions)
.183
421
d
Liquefied hydrogen
.183
422
e
Fischer–Tropsch process liquid fuel from coal (including peat)
.243
423
f
Liquid fuel derived from biomass
.243
424
g
Liquefied natural gas (LNG) (see instructions)
.243
425
h
Liquefied gas derived from biomass
.183
435
Form
4136
(2024)
Form 4136 (2024)
Page
4
12
Alternative Fuel Credit
Registration No.
If you don't have the registration number, STOP; you're not eligible to make Form 4136 claims
if you haven't yet filed Form 637 and received your registration number and placed it on this line.
(b) Rate
(c) Gallons, or gasoline or diesel gallon equivalents
(d) Amount of credit
(e) CRN
a
Liquefied petroleum gas (LPG) (see instructions)
$ .50
2225
$
1,113
426
b
"P Series" fuels
.50
427
c
Compressed natural gas (CNG) (see instructions)
.50
428
d
Reserved for future use
e
Fischer–Tropsch process liquid fuel from coal (including peat)
.50
430
f
Liquid fuel derived from biomass
.50
431
g
Liquefied natural gas (LNG) (see instructions)
.50
432
h
Liquefied gas derived from biomass
.50
436
i
Compressed gas derived from biomass
.50
437
13
Registered Credit Card Issuers
Registration No.
If you don't have the registration number, STOP; you're not eligible to make Form 4136 claims
if you haven't yet filed Form 637 and received your registration number and placed it on this line.
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Diesel fuel sold for the exclusive use of a state or local government
$ .243
$
360
b
Kerosene sold for the exclusive use of a state or local government
.243
346
c
Kerosene for use in aviation sold for the exclusive use of a state or local government taxed at $.219
.218
369
14
Nontaxable Use of a Diesel-Water Fuel Emulsion
Caution.
There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions).
(a) Type of use
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Nontaxable use
.197
309
b
Exported
.198
306
15
Diesel-Water Fuel Emulsion Blending
Registration No.
If you don't have the registration number, STOP; you're not eligible to make Form 4136 claims
if you haven't yet filed Form 637 and received your registration number and placed it on this line.
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
Blender credit
$ .046
$
310
16
Exported Dyed Fuels and Exported Gasoline Blendstocks
(b) Rate
(c) Gallons
(d) Amount of credit
(e) CRN
a
Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001
$ .001
$
415
b
Exported dyed kerosene
.001
416
17
Total income tax credit claimed.
Add lines 1 through 16, column (d). Enter here and on Schedule 3 (Form 1040), line 12; Form 1120, Schedule J, line 20b; Form 1120-S, line 24c; Form 1041, Schedule G, line 17; or the proper line of other returns
.................
17
$
1,113
Form
4136
(2024)
Additional Data
Software ID:
Software Version: