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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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