Form 6478 Form 6478 Credit for Alcohol Used as Fuel

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 6478, PAGE 1 of 2 (PAGE 2 IS BLANK)
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

Date

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Action

Date

Signature

O.K. to print
Revised proofs
requested

and alcohol less than 190 proof but at least 150 proof in fuel mixtures

Form

6478

OMB No. 1545-0231

Alcohol and Cellulosic Biofuel Fuels Credit

2008

f
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a
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0
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0
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D /30
9
0
©

Department of the Treasury
Internal Revenue Service

See separate instructions.

©

Attach to your tax return.

and alcohol 190 proof or

Attachment
Sequence No.

greater in fuel mixtures

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.
Type of Fuel

1

Qualified ethanol (other than cellulosic biofuel) fuel
production (see instructions for election)
Alcohol (other than cellulosic biofuel) 190 proof or greater
sold or used before 2009
Alcohol (other than cellulosic biofuel) 190 proof or greater
sold or used after 2008
Alcohol (other than cellulosic biofuel) less than 190 proof but
at least 150 proof sold or used before 2009
Alcohol (other than cellulosic biofuel) less than 190 proof but
at least 150 proof sold or used after 2008

2
3
4
5

Cellulosic biofuel produced and sold or used after 2008
Alcohol (other than cellulosic biofuel) 190 proof or greater in
an alcohol fuel mixture sold or used before 2009
Alcohol (other than cellulosic biofuel) 190 proof or greater in
an alcohol fuel mixture sold or used after 2008
Alcohol (other than cellulosic biofuel) less than 190 proof but
at least 150 proof in an alcohol fuel mixture sold or used
before 2009

6
7
8
9

Alcohol (other than cellulosic biofuel) less than 190 proof but
at least 150 proof in an alcohol fuel mixture sold or used after
2008

10

11 6 Cellulosic biofuel in a cellulosic biofuel fuel mixture produced

(a)
Number of Gallons
Sold or Used

(b)
Rate

1

$.10

2

$.51 *

3

$.45 *

4

$.3778 *

5

$.3333 *

6

$1.01

7

$.51

8

$.45

9

$.3778

$.3333

10

$.41**

6

$1.01
11
and sold or used after 2008
7
12 8 Add the amounts in column (c) on lines 1 through 11. Include this amount in your income for

2008 (see instructions)
13 9 Alcohol and cellulosic biofuel fuels credit from a partnership, S corporation, cooperative, estate,
or trust (see instructions)
9
8
14 10 Add lines 12 and 13. Partnerships and S corporations, report this amount on Schedule K. All
others, go to line 15 11
10
15 11 Alcohol and cellulosic biofuel fuels credit included on line 14 from passive activities (see
instructions)
Qualified cellulosic biofuel produced, and sold or
11

10

16 12 Subtract line 15 from line 14
12

14

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

*

used, after 2008 that is alcohol (see instructions
for election)

8

12

9

13
10

14
11

15
12
13

17 13 Alcohol and cellulosic biofuel fuels credit allowed for 2008 from a passive activity (see instructions)
18 14 Carryforward from 2007 of the alcohol fuel credit and carryback from 2009 of the alcohol and

17

cellulosic biofuel fuels credit (see instructions)
16
19 15 Add lines 16 through 18. Cooperatives, estates, and trusts, go to line 20. All others, report this
amount on Form 3800, line 29c
20 16 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
15
instructions)
16
21 17 Cooperatives, estates, and trusts. Subtract line 20 from line 19. Report this amount on Form
3800, line 29c
the

18

*

Move
up

16

14

15

19
16

20
17

21
Only the rate for ethanol is shown. See instructions for lines 2 through 5 and 7 through 10 for rates for alcohol other than ethanol.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 13605J

Form

6478

7 Qualified cellulosic biofuel produced, and sold or used, after 2008 that is not alcohol
(see instructions for election) . . . . . . . . . . . . . . . . . . . . . . . . .| 7|

|$1.01|

** Only the rate for alcohol other than ethanol is shown. See instructions for the rate for ethanol.

(2008)