Low Sulfur Diesel Fuel Production Credit

OMB 1545-1914

Internal Revenue Code section 45H allows small business refiners a 5 cent/gallon credit for the production of low sulfur diesel fuel. Form 8896 is used to claim the credit.

The latest form for Low Sulfur Diesel Fuel Production Credit expires 2022-02-28 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8896 Low Sulfur Diesel Fuel Production Credit Form and Instruction
2021_SS_1545-1914.docx Supporting Statement A
Low Sulfur Diesel Fuel Production Credit Form and Instruction

All Historical Document Collections

202112-1545-004 Approved without change	Extension without change of a currently approved collection	2022-02-28
201805-1545-011 Approved without change	Extension without change of a currently approved collection	2018-10-30
201406-1545-009 Approved without change	Revision of a currently approved collection	2014-10-24
201107-1545-004 Approved without change	Extension without change of a currently approved collection	2011-08-31
200804-1545-018 Approved without change	Revision of a currently approved collection	2008-05-21
200601-1545-050 Approved without change	No material or nonsubstantive change to a currently approved collection	2006-01-26
200504-1545-008 Approved without change	Extension without change of a currently approved collection	2005-04-12
200502-1545-009 Approved without change	No material or nonsubstantive change to a currently approved collection	2005-02-25
200412-1545-003 Approved without change	New collection (Request for a new OMB Control Number)	2004-12-02