Federal Biofuel Producer Credit

Biofuel Producer Credit
Form 6478 (Rev. January 2020)
6478

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

Biofuel Producer Credit
▶ Go

▶ Attach to your tax return.
to www.irs.gov/Form6478 for instructions and the latest information.

Type of Fuel

2
3
4

5
6

Attachment
Sequence No. 83

Identifying number

Name(s) shown on return

1

OMB No. 1545-0231

(a)
Number of Gallons
Sold or Used

(b)
Rate

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

Qualified second generation biofuel production (see instructions
$1.01
for election) . . . . . . . . . . . . . . . . .
1
Enter the amount from column (c) on line 1. Include this amount in your income for the tax year,
and enter your IRS registration number (see instructions) . . .
2
Biofuel producer credit from partnerships, S corporations, cooperatives, estates, and trusts
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. 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 5 from line 4. Report this amount on the
appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 13605J

4
5
6
Form 6478 (Rev. 1-2020)