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                                      Biodiesel and Renewable Diesel Fuels Credit                                       OMB No. 1545-1924

Form  (Rev. January 2020)8864                           ▶ Attach to your tax return.                                    Attachment 
Department of the Treasury            ▶ Go to www.irs.gov/Form8864 for instructions and the latest information.         Sequence No. 141
Internal Revenue Service
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. 
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)                      (b)          (c) 
                                       Type of Fuel                                Number of Gallons            Rate    Column (a) x Column (b)
                                                                                     Sold or Used
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     Add lines 1 through 7. Include this amount in your income for the tax year. See instructions .    .       .    8
9     Biodiesel  and  renewable  diesel  fuels  credit  from  partnerships,  S  corporations,  cooperatives, 
      estates, and trusts (see instructions)  .     . . . . .      . . .   . .   . . . .   . .   .    . .       .    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 
      the appropriate line of Form 3800. See instructions  .       . . .   . .   . . . .   . .   .    . .       .    10 
11    Amount  allocated  to  patrons  of  the  cooperative  or  beneficiaries  of  the  estate  or  trust  (see 
      instructions)  .          . . . . . .   . .   . . . . .      . . .   . .   . . . .   . .   .    . .       .    11 
12    Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on the
      appropriate line of Form 3800. See instructions  .    .      . . .   . .   . . . .   . .   .    . .       .    12 
For Paperwork Reduction Act Notice, see separate instructions.                       Cat. No. 25778F                    Form 8864 (Rev. 1-2020)






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