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pdf6478
Form
(Rev. January 2020)
Department of the Treasury
Internal Revenue Service
Biofuel Producer Credit
▶ Go
▶ Attach to your tax return.
to www.irs.gov/Form6478 for instructions and the latest information.
Type of Fuel
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Attachment
Sequence No. 83
Identifying number
Name(s) shown on return
1
OMB No. 1545-0231
(a)
Number of Gallons
Sold or Used
(b)
Rate
(c)
Column (a) x Column (b)
Qualified second generation biofuel production (see instructions
$1.01
for election) . . . . . . . . . . . . . . . . .
1
Enter the amount from column (c) on line 1. Include this amount in your income for the tax year,
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
the appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on the
appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 13605J
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Form 6478 (Rev. 1-2020)
File Type | application/pdf |
File Title | Form 6478 (Rev. January 2020) |
Subject | Biofuel Producer Credit |
Author | SE:W:CAR:MP |
File Modified | 2020-01-14 |
File Created | 2020-01-14 |