8864 Biodiesel and Renewable Diesel Fuels Credit

8864

Form
(Rev. January 2020)
Department of the Treasury
Internal Revenue Service

Biodiesel and Renewable Diesel Fuels Credit

OMB No. 1545-1924

▶ 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

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.
Type of Fuel

1
2
3
4
5
6
7

8
9
10

11
12

(a)
Number of Gallons
Sold or Used

(b)
Rate

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

$1.00
Biodiesel (other than agri-biodiesel) . . . . . . . . .
1
$1.00
Agri-biodiesel . . . . . . . . . . . . . . . .
2
$1.00
Renewable diesel . . . . . . . . . . . . . . .
3
Biodiesel (other than agri-biodiesel) included in a biodiesel
mixture . . . . . . . . . . . . . . . . . .
$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 the tax year. 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
the appropriate line of Form 3800. See instructions . . . . . . . . . . . . . . . .
10
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on the
appropriate line of Form 3800. See instructions . . . . . . . . . . . . . . . . .
12

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25778F

Form 8864 (Rev. 1-2020)