Form 4136

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  • TAX4US
    Senior Member
    • Mar 2010
    • 551

    #1

    Form 4136

    Is a commercial mowing busines eligible for this credit on gas used in his tractors? I think so. New return to me and I didn't see it on prior return. TP has excellent records for gas used in these tractors.
  • Bill Tubbs
    Senior Member
    • Jan 2006
    • 495

    #2
    Originally posted by TAX4US
    Is a commercial mowing busines eligible for this credit on gas used in his tractors? I think so. New return to me and I didn't see it on prior return. TP has excellent records for gas used in these tractors.
    I've taken this credit for lawn mowers.

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    • JohnH
      Senior Member
      • Apr 2007
      • 5339

      #3
      Fuel for lawn mowing equipment, blowers, weed eaters, chain saws, and other landscaping equipment definitely qualifies for off-road use. Most people in this business spend more for that type of fuel than for their trucks. If your client is taking the time to segregate his purchases (which is fairly easy to do), then he should get the credit.

      As a matter of fact, landscapers and lawn maintenance businesses are specifically mentioned in Pub 510.

      " Example.
      Caroline owns a landscaping business. She uses power lawn mowers and chain saws in her business. The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. The gasoline used in her personal lawn mower at home does not qualify."
      Last edited by JohnH; 06-26-2013, 08:55 PM.
      "The only function of economic forecasting is to make astrology look respectful" - John Kenneth Galbraith

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