8864 Biodiesel and Renewable Diesel Fuels Credit

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8864

Form
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service

Biodiesel, Renewable Diesel, or Sustainable
Aviation Fuel Mixture 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.
The sustainable aviation fuel mixture credit is only available for fuel produced after 2022.

DRAFT AS OF
October 26, 2022
DO NOT FILE

Biodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel, or produced a
mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel
mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to
produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel
additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The biodiesel or renewable mixture
was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Sustainable aviation fuel
(SAF). Claimant produced a SAF qualified mixture by mixing a SAF synthetic blending component with kerosene. The SAF
synthetic blending component used to produce the SAF qualified mixture was liquid fuel, and the mixture met ASTM D7566,
or the Fischer-Tropsch provisions of ASTM D1655, Annex A1. The SAF qualified mixture was produced by the claimant in the
United States, such mixture was used by the claimant (or sold by the claimant for use) in an aircraft, such sale or use was in
the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of such aircraft
occurred in the United States. For all claims. Claimant has attached the appropriate certificates and, if applicable, appropriate
reseller statements. Claimant has no reason to believe that the information in the certificate or statement is false. See the
instructions for additional information and requirements.
(a)
Number of Gallons
Sold or Used

Type of Fuel

1
2
3
4
5
6
7
8

9
10
11

12
13

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

(b)
Rate

(c)
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
Sustainable aviation fuel mixture credit (see instructions) . .
$
8
Add lines 1 through 8. Include this amount in your income for the tax year. See instructions . . .
9
Biodiesel, renewable diesel, or sustainable aviation fuel mixture credit from partnerships,
S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . . .
10
Add lines 9 and 10. Cooperatives, estates, and trusts, go to line 12. 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 12 from line 11. Report this amount on the
appropriate line of Form 3800. See instructions . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25778F

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12
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Form 8864 (Rev. 12-2022)