Biodiesel, Renewable Diesel, or                                          OMB No. 1545-1924
Form 8864                              Sustainable Aviation Fuels Credit
(Rev. January 2023)
Department of the Treasury                             Attach to your tax return.                                 Attachment 
Internal Revenue Service         Go to www.irs.gov/Form8864 for instructions and the latest information.          Sequence No. 141
Name(s) shown on return                                                                                Identifying number

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. 
The sustainable aviation fuel credit is only available for fuel produced after 2022.
Biodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel, or produced a 
mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel 
mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to 
produce  the  renewable  diesel  mixture  was  derived  from  biomass,  met  EPA’s  registration  requirements  for  fuels  and  fuel 
additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The biodiesel or renewable mixture 
was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Sustainable aviation fuel (SAF) 
mixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was produced by the 
claimant in the United States, such mixture was used by the claimant (or sold by the claimant for use) in an aircraft, such sale 
or use was in the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of 
such aircraft occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that isn’t 
kerosene that (i) either (A) meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of 
ASTM D1655 Annex A1, (ii) isn’t derived from coprocessing an applicable material (or materials derived from an applicable 
material) with a feedstock that isn’t biomass, (iii) isn’t derived from palm fatty acid distillates or petroleum, and (iv) has been 
certified in accordance with section 40B(e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 
50%. For  all  claims.  Claimant  has  attached  the  appropriate  certificates  and,  if  applicable,  appropriate  reseller  statements. 
Claimant has no reason to believe that the information in the certificate or statement is false. See the instructions for additional 
information and requirements.
                                                                                      (a) 
                                 Type of Fuel                                     Number of Gallons       (b)            (c) 
                                                                                    Sold or Used         Rate     Column (a) x Column (b)
1    Biodiesel (other than agri-biodiesel) .  . .    . . .     . . .        1                            $1.00
2    Agri-biodiesel        . . . . . . .   .  . .    . . .     . . .        2                            $1.00
3    Renewable diesel .        . . . . .   .  . .    . . .     . . .        3                            $1.00
4    Biodiesel  (other  than  agri-biodiesel)  included  in  a  biodiesel 
     mixture.      .     . . . . . . . .   .  . .    . . .     . . .        4                            $1.00
5    Agri-biodiesel included in a biodiesel mixture .  . .     . . .        5                            $1.00
6    Renewable diesel included in a renewable diesel mixture .     .        6                            $1.00
7    Qualified agri-biodiesel production   .  . .    . . .     . . .        7                            $   .10
8    Sustainable aviation fuel (see instructions)  . . . .     . . .        8                        $
9    Add lines 1 through 8. Include this amount in your income for the tax year. See instructions .    .  .     9
10   Biodiesel, renewable diesel, or sustainable aviation fuel credit from partnerships, S corporations, 
     cooperatives, estates, and trusts (see instructions)  .   . . .      . .   . . . .   . .     .  . .  .     10
11   Add lines 9 and 10. Cooperatives, estates, and trusts, go to line 12. 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 . . .     . . .      . .   . . . .   . .     .  . .  .     11
12   Amount  allocated  to  patrons  of  the  cooperative  or  beneficiaries  of  the  estate  or  trust  (see 
     instructions)  .      . . . . . . .   .  . .    . . .     . . .      . .   . . . .   . .     .  . .  .     12
13   Cooperatives,  estates,  and  trusts,  subtract  line  12  from  line  11.  Report  this  amount  on  the
     appropriate line of Form 3800. See instructions  .  .     . . .      . .   . . . .   . .     .  . .  .     13
For Paperwork Reduction Act Notice, see separate instructions.                    Cat. No. 25778F                 Form 8864 (Rev. 1-2023)