Biofuel Producer Credit

Caution: DRAFT—NOT FOR FILING
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Form

6478

Department of the Treasury
Internal Revenue Service

Biofuel Producer Credit
to your tax return.
▶ Information about Form 6478 and its separate instructions is at www.irs.gov/form6478.

3

4

5

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Attachment
Sequence No. 83

Identifying number
(a)
Number of Gallons
Sold or Used

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

(b)
Rate

DRAFT AS OF
July 20, 2016
DO NOT FILE
Type of Fuel

2

2016

▶ Attach

Name(s) shown on return

1

OMB No. 1545-0231

Qualified second generation biofuel production (see
instructions for election) . . . . . . . . . .

.

.

$1.01

1

Enter the amount from column (c) on line 1. Include this amount in your income for 2016, and enter
your IRS registration number (see instructions) . . . . . .

2

Biofuel producer credit from partnerships, S corporations, cooperatives, estates, and trusts (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on
Form 3800, Part III, line 4c . . . . . . . . . . . . . . . . . . . . . . . .

4

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,
Part III, line 4c . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 13605J

Form 6478 (2016)