Form 8864 - Biodiesel And Renewable Diesel Fuels Credit - 2012
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48864
Biodiesel and Renewable Diesel Fuels Credit
OMB No. 1545-1924
2012
Form
Attach to your tax return.
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Attachment
Department of the Treasury
141
Information about Form 8864 and its instructions is at
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Sequence No.
Internal Revenue Service
Identifying number
Name(s) shown on return
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 below.
(a)
(c)
(b)
Type of Fuel
Number of Gallons
Rate
Column (a) x Column (b)
Sold or Used
Biodiesel (other than agri-biodiesel) .
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$1.00
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Agri-biodiesel
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$1.00
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Renewable diesel .
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$1.00
Biodiesel (other than agri-biodiesel) included in a biodiesel
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mixture
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$1.00
Agri-biodiesel included in a biodiesel mixture .
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$1.00
Renewable diesel included in a renewable diesel mixture .
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$1.00
Qualified agri-biodiesel production
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$ .10
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Add lines 1 through 7. Include this amount in your income for 2012 (see instructions) .
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Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,
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estates, and trusts (see instructions) .
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Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and
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S corporations, report this amount on Schedule K. All others, report this amount on Form 3800,
line 1l .
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Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
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instructions) .
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Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800,
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line 1l .
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General Instructions
credit on lines 3 or 6, the certificate must indicate at all
appropriate locations that the fuel to which it relates is
Section references are to the Internal Revenue Code.
renewable diesel and state that the fuel meets the
requirements discussed under Renewable Diesel on page
What’s New
2. However, if the certificate or statement was attached to
• The biodiesel and renewable diesel fuels credit was
a previously filed claim, attach a statement with the
extended to cover fuel sold or used in 2012 and 2013.
following information.
Purpose of Form
• Certificate identification number.
• Total gallons of agri-biodiesel, biodiesel other than agri-
Use Form 8864 to figure your biodiesel and renewable
biodiesel, or renewable diesel on the certificate.
diesel fuels credit. Claim the credit for the tax year in
• Total gallons claimed on Schedule 3 (Form 8849).
which the sale or use occurs. This credit consists of the:
• Total gallons claimed on Schedule C (Form 720).
• Biodiesel credit,
• Total gallons claimed on Form 4136.
• Renewable diesel credit,
See Notice 2005-62, 2005-35 I.R.B. 443, or Pub. 510,
• Biodiesel mixture credit,
Excise Taxes, for the model certificate and statement.
• Renewable diesel mixture credit, and
Biodiesel
• Small agri-biodiesel producer credit.
Biodiesel means the monoalkyl esters of long chain fatty
Definitions and Special Rules
acids derived from plant or animal matter which meet the
registration requirements for fuels and fuel additives
Certification
established by the Environmental Protection Agency
To claim a credit on lines 1 through 6, you generally must
(EPA) under section 211 of the Clean Air Act, and the
attach the Certificate for Biodiesel and, if applicable,
requirements of the American Society of Testing and
Statement of Biodiesel Reseller, to Form 8864. To claim a
Materials (ASTM) D6751.
8864
For Paperwork Reduction Act Notice, see instructions.
Form
(2012)
Cat. No. 25778F
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