Ethanol and Biodiesel Fuel Pump Credit
EB
Schedule
File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5, or 5S
2013
Wisconsin Department
Read instructions before filling in this schedule
of Revenue
Name
Identifying Number
For each service station located in Wisconsin, fill in the location and the smaller of $20,000
1
or the amount paid to install or retrofit pumps at that location that dispense motor vehicle
fuel consisting of at least 85% ethanol or 20% biodiesel fuel
Location
1a
Location
1b
Location
1c
Location
1d
Location
1e
If more than 5 locations, fill in total from attached schedule . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
2
Add the amounts on lines 1a through 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Multiply the amount on line 2 by .25 (25%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
Fill in the ethanol and biodiesel fuel pump credit passed through from other entities . . . . . .
4
5
Add lines 3 and 4. This is your 2013 ethanol and biodiesel fuel pump credit . . . . . . . . . . . .
5
5a Fiduciaries - Enter the amount of credit allocated to beneficiaries . . . . . . . . . . . . . . . . . . . . .
5a
5b Fiduciaries - Subtract line 5a from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
6
Carryover of unused ethanol and biodiesel fuel pump credit . . . . . . . . . . . . . . . . . . . . . . . . .
6
Add lines 5 and 6 (lines 5b and 6 for fiduciaries). This is the available ethanol and biodiesel
7
fuel pump credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Instructions for 2013 Schedule EB
GENERAL INSTRUCTIONS
sisting of at least 85 percent ethanol or at least 20
percent biodiesel fuel or that mix fuels from separate
Purpose of Schedule EB
storage tanks and allow the end user to choose the
percentage of gasoline replacement renewable fuel
Use Schedule EB to claim the ethanol and biodiesel
or diesel replacement renewable fuel in the motor
fuel pump credit. The credit is available for taxable
vehicle fuel dispensed.
years beginning after December 31, 2007, and be-
fore January 1, 2014.
“Motor fuel” means gasoline or diesel fuel.
“Biodiesel fuel” means a fuel that is comprised of
Credits computed but not used prior to the credits
expiring January 1, 2014 may be carried forward
monoalkyl esters of long chain fatty acids derived
subject to the 15 year carry forward limitation.
from vegetable oils or animal fats.
Who is Eligible to Claim the Credit
"Diesel replacement renewable fuel" includes bio-
diesel and any other fuel derived from a renewable
Any individual, estate, trust, partnership, limited li-
resource that meets all of the applicable requirements
ability company (LLC), corporation, or tax-exempt
of the American society for Testing and Materials
organization may be eligible for the credit based on
for that fuel and that the Department of Safety and
the amount paid to install or retrofit pumps located
Professional Services designates by rule as a diesel
in Wisconsin that dispense motor vehicle fuel con-
replacement renewable fuel.
IC-071