8864 Biodiesel and Renewable Diesel Fuels Credit

8864

Form
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service

Biodiesel, Renewable Diesel, or
Sustainable Aviation 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.
The sustainable aviation fuel credit is only available for fuel produced after 2022.
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)
mixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The 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. The SAF used to produce the qualified mixture is the portion of liquid fuel that isn’t
kerosene that (i) either (A) meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of
ASTM D1655 Annex A1, (ii) isn’t derived from coprocessing an applicable material (or materials derived from an applicable
material) with a feedstock that isn’t biomass, (iii) isn’t derived from palm fatty acid distillates or petroleum, and (iv) has been
certified in accordance with section 40B(e) as having a lifecycle greenhouse gas emissions reduction percentage of at least
50%. 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.
Type of Fuel

1
2
3
4
5
6
7
8
9
10

(a)
Number of Gallons
Sold or Used

(b)
Rate

$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
Sustainable aviation fuel (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 credit from partnerships, S corporations,
cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . .
10

11

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

12

Amount allocated to patrons of the cooperative or beneficiaries
instructions) . . . . . . . . . . . . . . . . . . .
Cooperatives, estates, and trusts, subtract line 12 from line 11.
appropriate line of Form 3800. See instructions . . . . . . .

13

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

For Paperwork Reduction Act Notice, see separate instructions.

of the estate or trust (see
. . . . . . . . . .
Report this amount on the
. . . . . . . . . .
Cat. No. 25778F

11
12
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Form 8864 (Rev. 1-2023)