1310 Statement of Person Claiming Refund Due a Deceased Taxpa

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I.R.S. SPECIFICATIONS

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INSTRUCTIONS TO PRINTERS
FORM 6478, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 407 mm (16") 3 279 mm (11"),
FOLD TO: 203 mm (8") 3 279 mm (11")
PERFORATE: ON FOLD

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OMB No. 1545-0231

6478

Credit for Alcohol Used as Fuel

2006

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©

Department of the Treasury
Internal Revenue Service

Attach to your tax return.

Attachment
Sequence No.

83

Identifying number

Name(s) shown on return

Caution: You cannot claim any amounts on Form 6478 that you claimed (or will claim) on Schedule C (Form 720), Form 8849, or
Form 4136.

Part I

Current Year Credit
Type of Alcohol Fuel

1

3
4
5

Add lines 4 and 5, column (c). Cooperatives, estates, and trusts, go to line 12. Partnerships and
S corporations, report this amount on Schedule K. All others, continue on to line 7
Alcohol fuel credit included on line 6 from passive activities (see instructions)
Subtract line 7 from line 6
Alcohol fuel credit allowed for 2006 from a passive activity (see instructions)
Carryforward from 2005 and carryback from 2007 of the alcohol fuel credit (see instructions)
Add lines 8 through 10. Cooperatives, estates, and trusts, continue on to line 12. All others, use
this amount to complete Part II
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)
Cooperatives, estates, and trusts. Subtract line 12 from line 11. Use this amount to complete
Part II

6
7
8
9
10
11
12
13

*

14
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16
17a
b
c
d
e
f

24

(c)
Column (a) x Column (b)

*

6
7
8
9
10
11
12

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Only the rate for ethanol is shown. See instructions for lines 2 and 3 for rates for alcohol other than ethanol.

Part II

19
20
21
22
23

(b)
Rate

Qualified ethanol fuel production (in gallons)
1
$.10
(see instructions for election)
Alcohol 190 proof or greater and alcohol 190 proof or greater
$.51
2
in fuel mixtures
Alcohol less than 190 proof but at least 150 proof and alcohol
$.3778
3
less than 190 proof but at least 150 proof in fuel mixtures
4
Add the amounts in column (c) on lines 1, 2, and 3. Include this amount in your income for 2006 (see instructions)
5
Alcohol fuel credit from a partnership, S corporation, cooperative, estate, or trust (see instructions)

2

18

(a)
Number of Gallons of
Alcohol Sold or Used

Allowable Credit Caution: If you have both an alcohol fuel credit and a credit from Section B of
Form 8835, do not complete Part II below. Instead, go to Form 8835 (see instructions).

Regular tax before credits (see instructions)
Alternative minimum tax (see instructions)
Add lines 14 and 15
17a
Foreign tax credit
Credits from Form 1040, lines 48 through 54 (or Form 1040NR,
17b
lines 45 through 49)
17c
Qualified electric vehicle (Form 8834, line 20)
17d
Alternative motor vehicle credit (Form 8910, line 18)
17e
Alternative fuel vehicle refueling property credit (Form 8911, line 19)
Add lines 17a through 17e
Net income tax. Subtract line 17f from line 16. If zero, skip lines 19 through 22 and enter -0- on
line 23
19
Net regular tax. Subtract line 17f from line 14. If zero or less, enter -0Enter 25% (.25) of the excess, if any, of line 19 over $25,000 (see instructions)
Subtract line 20 from line 18. If zero or less, enter -0General business credit (see instructions)
Subtract line 22 from line 21. If zero or less, enter -0Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of
line 13 or 23. Report this amount on Form 1120C, Schedule J, line 5c; or Form 1041, Schedule
G, line 2c. If line 23 is smaller than line 13, see instructions. All others. Enter the smaller of line
11 or 23. Report this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule
J, line 5c; Form 1120-A, Part I, line 2; or the applicable line of your return. If line 23 is smaller than
line 11, see instructions

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 13605J

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Form

6478

(2006)