8864 B iodiesel and Renewable Diesel Fuels Credit

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8864, FOLIO 1 of 4
PRINTS: HEAD to HEAD
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES
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

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

Form

8864

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-1924

Biodiesel and Renewable Diesel Fuels Credit

2008

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Department of the Treasury
Internal Revenue Service

Signature

Attach to your tax return.

Attachment
Sequence No.

141

Identifying number

Name(s) shown on return

Caution:

You cannot claim any amounts on Form 8864 that you claimed (or will claim) on Schedule C (Form 720), Form 8849,
or Form 4136.
Claimant has a certificate from the producer or importer of biodiesel or renewable diesel reported on lines 1 through 8 below and, if
applicable, claimant also has a statement from the reseller. Claimant has no reason to believe that the information in the certificate or
statement is false. Claimant may need to attach a copy of the certificate and statement. See Certification below.
Type of Fuel

1

Biodiesel (other than agri-biodiesel) produced, or sold or
used, before 2009

(a)
Number of Gallons
Sold or Used

1

$ .50

2
3
4

$1.00
$1.00
$1.00

2

Biodiesel (other than agri-biodiesel) produced, and sold or
used, after 2008

3
4

Agri-biodiesel
Renewable diesel

5

Biodiesel (other than agri-biodiesel) included in a biodiesel
5
mixture produced, or sold or used, before 2009
Biodiesel (other than agri-biodiesel) included in a biodiesel
6
mixture produced, and sold or used, after 2008
7
Agri-biodiesel included in a biodiesel mixture
8
Renewable diesel included in a renewable diesel mixture
9
Qualified agri-biodiesel production
Add lines 1 through 9. Include this amount in your income for 2008 (see instructions)

6
7
8
9
10
11
12

13
14

(b)
Rate

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

$ .50

$1.00
$1.00
$1.00
$ .10

10

Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,
estates, and trusts (see instructions)

11

Add lines 10 and 11. Cooperatives, estates, and trusts, go to line 13; partnerships and
S corporations, report this amount on Schedule K; all others, report this amount on Form 3800,
line 1l
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions)

12

Cooperatives, estates, and trusts. Subtract line 13 from line 12. Report this amount on Form 3800,
line 1l

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 25778F

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Form

8864

(2008)