Form 6478 Credit for Alcohol Used as Fuel

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
anonymously, or you may include your name and
e-mail address or phone number. We will be unable
to respond to all comments due to the high volume
we receive. However, we will carefully consider
each suggestion. So that we can properly consider
your comments, please send them to us within 30
days from the date the draft was posted.

Form

6478

Alcohol and Cellulosic Biofuel Fuels Credit

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

© Attach

OMB No. 1545-0231

2009

Attachment
Sequence No. 83

to your tax return.
Identifying number

f
o
s
a
9
t
0
f
0
a
2
r
/
D /17
7
0

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
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

(a)
Number of Gallons
Sold or Used

(b)
Rate

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

Qualified ethanol fuel production (see instructions for
1
election) . . . . . . . . . . . . . . . . . .
$.10
Alcohol 190 proof or greater and alcohol 190 proof or greater
2
in fuel mixtures . . . . . . . . . . . . . . . .
$.45*
Alcohol less than 190 proof but at least 150 proof and alcohol
3
less than 190 proof but at least 150 proof in fuel mixtures . .
$.3333*
Qualified cellulosic biofuel produced after 2008 that is alcohol
4
(see instructions for election) . . . . . . . . . . .
$.41**
Qualified cellulosic biofuel produced after 2008 that is not
alcohol (see instructions for election) . . . . . . . . .
5
$1.01
Add the amounts in column (c) on lines 1 through 5. Include this amount in your income for 2009
6
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alcohol and cellulosic biofuel fuels credit from a partnership, S corporation, cooperative, estate,
7
or trust (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 6 and 7. Partnerships and S corporations, report this amount on Schedule K. All others,
8
go to line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alcohol and cellulosic biofuel fuels credit included on line 8 from passive activities
9
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . .
Alcohol and cellulosic biofuel fuels credit allowed for 2009 from a passive activity (see instructions) 11
Carryforward of any alcohol and cellulosic biofuel fuels credit that originated in a tax year that
12
began after 2004 . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
Carryback of the alcohol and cellulosic biofuel fuels credit from 2010 (see instructions) . . . .
Add lines 10 through 13. Cooperatives, estates, and trusts, go to line 15. All others, report this
14
amount on Form 3800, line 29c
. . . . . . . . . . . . . . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
15
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cooperatives, estates, and trusts. Subtract line 15 from line 14. Report this amount on Form 3800,
line 29c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16

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

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 13605J

Form 6478 (2009)