Form 6478 Credit for Alcohol Used as Fuel

Form

6478

Department of the Treasury
Internal Revenue Service

Biofuel Producer Credit

OMB No. 1545-0231

2018

▶ Attach

to your tax return.
▶ Go to www.irs.gov/Form6478 for instructions and the latest information.

Attachment
Sequence No. 83

Identifying number

Name(s) shown on return
(a)
Number of Gallons
Sold or Used

Type of Fuel

(b)
Rate

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

1

Reserved for future use

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2

Reserved for future use

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3

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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4

5

6

For Paperwork Reduction Act Notice, see separate instructions.

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Cat. No. 13605J

Form 6478 (2018)