Draft 2018 Form 88 Biodiesel and Renewable Diesel Fuels Credit

Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or
publication, which the IRS is providing for your information as a courtesy.
Do not file draft forms. Also, do not rely on draft forms, instructions, and
publications for filing. We generally do not release drafts of forms until we
believe we have incorporated all changes. However, unexpected issues
sometimes arise, or legislation is passed, necessitating a change to a draft
form. In addition, forms generally are subject to OMB approval before they
can be officially released. Drafts of instructions and publications usually
have at least some changes before being officially released.
Early release drafts are at IRS.gov/DraftForms, and may remain there
even after the final release is posted at IRS.gov/DownloadForms. All
information about all forms, instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication also has its own page on IRS.gov. For
example, the Form 1040 page is at IRS.gov/Form1040; the Publication 17
page is at IRS.gov/Pub17; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar
of your browser, not in a Search box. Note that these are friendly shortcut
links that will automatically go to the actual link for the page.
If you wish, you can submit comments about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot
respond to all comments due to the high volume we receive. Please note that
we may not be able to consider many suggestions until the subsequent
revision of the product.

Form

8864

Department of the Treasury
Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit
▶

OMB No. 1545-1924

2018

▶ Attach to your tax return.
Go to www.irs.gov/Form8864 for instructions and the latest information.

Attachment
Sequence No. 141

Identifying number

Name(s) shown on return

This space is reserved for future use.
(a)
Number of Gallons
Sold or Used

Type of Fuel

1
2
3
4
5
6
7

Reserved for future use . . . . .
Reserved for future use . . . . .
Reserved for future use . . . . .
Reserved for future use . . . . .
Reserved for future use . . . . .
Reserved for future use . . . . .
Reserved for future use . . . . .
Reserved for future use . . . . .
Biodiesel and renewable diesel fuels
estates, and trusts (see instructions) .

(c)

(b)
Rate

. . . . . . . .
1
. . . . . . . .
2
. . . . . . . .
3
. . . . . . . .
4
. . . . . . . .
5
. . . . . . . .
6
. . . . . . . .
7
. . . . . . . . . . . . . . . . . . .
credit from partnerships, S corporations, cooperatives,
. . . . . . . . . . . . . . . . . . . .

Column (a) x Column (b)

DRAFT AS OF
September 24, 2018
DO NOT FILE
8
9

10

11
12

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

8
9

10
11
12

Form 8864 (2018)