Form 8864
(Rev. January 2020)
Biodiesel and Renewable Diesel Fuels Credit
Department of the Treasury
Internal Revenue Service
▶
Attach to your tax return.
▶
Go to www.irs.gov/Form8864 for instructions and the latest information.
OMB No. 1545-1924
Attachment
Sequence No.
141
Name(s) shown on return Identifying number
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
(a)
Number of Gallons
Sold or Used
(b)
Rate
(c)
Column (a) x Column (b)
1
Biodiesel (other than agri-biodiesel) . . . . . . . . .
1
$1.00
2
Agri-biodiesel . . . . . . . . . . . . . . . .
2
$1.00
3
Renewable diesel . . . . . . . . . . . . . . .
3
$1.00
4
Biodiesel (other than agri-biodiesel) included in a biodiesel
mixture . . . . . . . . . . . . . . . . . .
4
$1.00
5
Agri-biodiesel included in a biodiesel mixture . . . . . .
5
$1.00
6
Renewable diesel included in a renewable diesel mixture . .
6
$1.00
7
Qualified agri-biodiesel production . . . . . . . . .
7
$
.10
8 Add lines 1 through 7. Include this amount in your income for the tax year. See instructions . . .
8
9 Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,
estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . .
9
10
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
11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12 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)
