Form 8864 Biodiesel Fuels Credit

Caution: DRAFT FORM
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Form

8864

Biodiesel and Renewable Diesel Fuels Credit
©

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Caution.

OMB No. 1545-1924

2009

Attachment
Sequence No. 141

Attach to your tax return.

Identifying number

f
o
s
a
9
t
0
f
0
a
2
r
/
D /25
8
0

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 6 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.
(a)
Number of Gallons
Sold or Used

Type of Fuel

(b)
Rate

1

Biodiesel (other than agri-biodiesel) sold or used after 2008
and before 2010 . . . . . . . . . . . . . . .

2
3
4

Agri-biodiesel sold or used after 2008 and before 2010 . . .
Renewable diesel sold or used after 2008 and before 2010. .
Biodiesel (other than agri-biodiesel) included in a biodiesel
mixture sold or used after 2008 and before 2010 . . . . .

5

Agri-biodiesel included in a biodiesel mixture sold or used
after 2008 and before 2010 . . . . . . . . . . . .
5
$1.00
Renewable diesel included in a renewable diesel mixture sold
or used after 2008 and before 2010 . . . . . . . . .
6
$1.00
Qualified agri-biodiesel production produced, and sold or
used, after 2008 and before 2010 . . . . . . . . . .
7
$ .10
Add lines 1 through 7. Include this amount in your income for 2009 (see instructions) . . . . .
8
Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,
estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . .
9

6
7
8
9
10

11
12

1
2
3

$1.00
$1.00
$1.00

4

$1.00

Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800,
line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 25778F

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

10
11
12

Form

8864

(2009)