Instructions For Form 6478 - Credit For Alcohol Used As Fuel

Form 6478 (2005)

Page

● Form 8844, line 24.

Line 11

● The amount from the last line of any single separate

Enter the regular tax before credits from the following line of

general business credit form.

the appropriate form or schedule.

● Individuals: Form 1040, line 44.

Line 21

● Corporations: Form 1120, Schedule J, line 3; Form 1120-A,

If you cannot use all of the credit because of the tax liability

Part I, line 1; or the applicable line of your return.

limit (line 20 is smaller than line 10), you cannot carry the

● Estates and trusts: The sum of the amounts from Form

unused credit back. You can carry the unused credit forward

1041, Schedule G, lines 1a and 1b; or the amount from the

up to 20 years.

applicable line of your return.

Paperwork Reduction Act Notice. We ask for the

Line 12

information on this form to carry out the Internal Revenue laws

of the United States. You are required to give us the

Enter the alternative minimum tax (AMT) from the following line

of the appropriate form or schedule.

information. We need it to ensure that you are complying with

these laws and to allow us to figure and collect the right

● Individuals: Form 6251, line 35.

amount of tax.

● Corporations: Form 4626, line 14.

You are not required to provide the information requested

● Estates and trusts: Form 1041, Schedule I, line 56.

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

Line 14e

or records relating to a form or its instructions must be

Include on line 14e any amounts claimed on:

retained as long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax

● Form 8834, Qualified Electric Vehicle Credit, line 20;

returns and return information are confidential, as required by

● Form 8910, Alternative Motor Vehicle Credit, line 18; and

section 6103.

● Form 8911, Alternative Fuel Vehicle Refueling Property

The time needed to complete and file this form will vary

Credit, line 19.

depending on individual circumstances. The estimated

burden for individual taxpayers filing this form is approved

Line 17

under OMB control number 1545-0074 and is included in the

estimates shown in the instructions for their individual

See section 38(c)(5) for special rules that apply to married

income tax return. The estimated burden for all other

couples filing separate returns, controlled corporate groups,

taxpayers who file this form is shown below.

regulated investment companies, real estate investment

trusts, and estates and trusts.

Recordkeeping

7 hr., 10 min.

Learning about the

Line 19

law or the form

35 min.

Enter the amount of all other allowed credits for the current

Preparing and sending the form

year included in the general business credit. If you are filing

to the IRS

44 min.

Form 3800, enter the amount from line 19 of that form plus the

If you have comments concerning the accuracy of these

following.

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the instructions for

the tax return with which this form is filed.

Printed on recycled paper

Instructions For Form 6478 - Credit For Alcohol Used As Fuel - 2005 Page 3

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