8864
Biodiesel and Renewable Diesel Fuels Credit
OMB No. 1545-1924
2014
Form
Attach to your tax return.
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Attachment
Department of the Treasury
141
Information about Form 8864 and its separate 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 in the instructions.
(a)
(c)
(b)
Type of Fuel
Number of Gallons
Rate
Column (a) x Column (b)
Sold or Used
1
Biodiesel (other than agri-biodiesel) .
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1
$1.00
Agri-biodiesel
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2
2
$1.00
Renewable diesel .
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3
3
$1.00
4
Biodiesel (other than agri-biodiesel) included in a biodiesel
mixture
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4
$1.00
Agri-biodiesel included in a biodiesel mixture .
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5
5
$1.00
Renewable diesel included in a renewable diesel mixture .
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6
6
$1.00
Qualified agri-biodiesel production
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7
7
$.10
8
Add lines 1 through 7. Include this amount in your income for 2014 (see instructions) .
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8
9
Biodiesel and renewable diesel fuels credit from partnerships, S corporations, cooperatives,
estates, and trusts (see instructions) .
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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 Form 3800, Part III, line 1l
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10
11
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) .
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11
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Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800,
Part III, line 1l
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12
8864
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2014)
Cat. No. 25778F