8864 Biodiesel and Renewable Diesel Fuels Credit

Form

8864

Department of the Treasury
Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit
▶

OMB No. 1545-1924

▶ Attach to your tax return.
Information about Form 8864 and its separate instructions is at www.irs.gov/form8864.

2016

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 Form 720 (Schedule C), 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 in the instructions.
(a)
Number of Gallons
Sold or Used

Type of Fuel

1
2
3
4
5
6
7

8
9
10

11
12

Biodiesel (other than agri-biodiesel) . . . . . . . . .
Agri-biodiesel . . . . . . . . . . . . . . . .
Renewable diesel . . . . . . . . . . . . . . .
Biodiesel (other than agri-biodiesel) included in a biodiesel
mixture . . . . . . . . . . . . . . . . . . .

(c)

(b)
Rate

Column (a) x Column (b)

$1.00
$1.00
$1.00

1
2
3

$1.00
4
$1.00
Agri-biodiesel included in a biodiesel mixture . . . . . .
5
$1.00
Renewable diesel included in a renewable diesel mixture . .
6
$ .10
Qualified agri-biodiesel production . . . . . . . . .
7
Add lines 1 through 7. Include this amount in your income for 2016 (see instructions) . . . . .
8
Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,
estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . .
9

Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. 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 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,
Part III, line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25778F

10
11
12

Form 8864 (2016)