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Biofuel Producer Credit OMB No. 1545-0231
Form 6478
(Rev. January 2020) ▶ Attach to your tax return. Attachment
Department of the Treasury
Internal Revenue Service ▶ Go to www.irs.gov/Form6478 for instructions and the latest information. Sequence No. 83
Name(s) shown on return Identifying number
(a) (b) (c)
Type of Fuel Number of Gallons Rate Column (a) x Column (b)
Sold or Used
1 Qualified second generation biofuel production (see instructions
for election) . . . . . . . . . . . . . . . . . 1 $1.01
2 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
3 Biofuel producer credit from partnerships, S corporations, cooperatives, estates, and trusts
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 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) . . . . . . . . . . . . . . . . 4
5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on the
appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . . 6
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13605J Form 6478 (Rev. 1-2020)
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