Form 8864 Anleitungen
Anleitung für Form 8864, Biodiesel und Erneuerbare Dieselkraftstoffe Credit
R. Januar 2023
Verwandte Formulare
- Form 8864 - Biodiesel und Erneuerbare Diesel Kraftstoffe Kredit
Department of the Treasury
Internal Revenue Service
Instructions for Form 8864
(Rev. January 2023)
Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
Section references are to the Internal Revenue Code
unless otherwise noted.
Small agri-biodiesel producer credit.
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Partnerships, S corporations, cooperatives, estates,
and trusts must file this form to claim the credit. All other
taxpayers aren’t required to complete or file this form if
their only source for this credit is a partnership, S
corporation, cooperative, estate, or trust. Instead, they
can report this credit directly on the appropriate line of
Form 3800, General Business Credit (for 2022, that’s Part
III, line 1l).
Future Developments
For the latest information about developments related to
Form 8864 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
What's New
Credit extension. The Inflation Reduction Act of 2022
(IRA 2022) extended the section 40A biodiesel and
renewable diesel fuels credit.
Definitions and Special Rules
Certification
To claim a credit on lines 1 through 6, you generally must
attach the Certificate for Biodiesel and, if applicable,
Statement of Biodiesel Reseller, to Form 8864. To claim a
credit on line 3 or 6, the certificate must indicate at all
appropriate locations that the fuel to which it relates is
renewable diesel and state that the fuel meets the
However, if the certificate or statement was attached to a
previously filed claim, attach a statement with the
following information.
Sustainable aviation fuel. IRA 2022 created a
sustainable aviation fuel credit under section 40B, so
Definition of renewable diesel and treatment of kero-
sene. IRA 2022 made the following changes to the
definition of renewable diesel and the treatment of
kerosene, effective for fuel sold or used after December
31, 2022.
Renewable diesel no longer includes fuel derived from
•
biomass that meets the requirements of a Department of
Defense specification for military jet fuel or an American
Society of Testing Materials (ASTM) specification for
aviation turbine fuel.
Certificate identification number.
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Total gallons of agri-biodiesel, biodiesel other than
•
agri-biodiesel, or renewable diesel on the certificate.
Total gallons claimed on Schedule 3 (Form 8849),
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• Kerosene is no longer treated as diesel fuel for
•
Certain Fuel Mixtures and the Alternative Fuel Credit.
Total gallons claimed on Form 720, Quarterly Federal
purposes of the renewable diesel mixture credit.
•
Excise Tax Return, Schedule C.
Form 8864. The title of Form 8864 is changed to
“Biodiesel, Renewable Diesel, or Sustainable Aviation
Fuels Credit.” The changes on the form and the
instructions are made to reflect the sustainable aviation
fuel credit.
Don’t claim the credit for biodiesel, renewable diesel, or
sustainable aviation fuel sold or used after 2024, unless
that credit is extended.
Total gallons claimed on Form 4136, Credit for Federal
•
Tax Paid on Fuels.
To claim a credit on line 8 for qualified mixtures
produced with a SAF synthetic blending component (SAF
that meets the qualifications of an ASTM D7566 Annex),
the Certificate for SAF Synthetic Blending Component,
Statement of SAF Synthetic Blending Component
Reseller (if applicable), and Declaration for SAF Qualified
Mixture must be attached to the first claim filed that’s
supported by the certificate or statement. However, if the
certificate, statement, and declaration were attached to a
previously filed claim, attach a statement with the
following information.
Reminder
Periodic updating. Form 8864 and its instructions will no
longer be updated annually. Instead, they’ll only be
updated when necessary.
Certificate identification number.
•
General Instructions
Total gallons of SAF synthetic blending component on
•
the certificate.
Purpose of Form
Total gallons claimed on Schedule 3 (Form 8849).
Total gallons claimed on Form 720.
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•
•
Use Form 8864 (Rev. January 2023) to claim your section
40A biodiesel and renewable diesel fuels credit or the
section 40B sustainable aviation fuel credit. Claim the
credit for the tax year in which the sale or use occurs. The
section 40A credit consists of the:
Total gallons claimed on Form 4136.
See Notice 2005-62 (biodiesel and aviation-grade
kerosene) on page 443 of I.R.B. 2005-35 at
Biodiesel credit,
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•
•
•
Renewable diesel credit,
Biodiesel mixture credit,
Renewable diesel mixture credit, and
Jan 25, 2023
Cat. No. 66373S
or IRS No. 60(b) for the quarter in which the renewable
diesel was sold or used.
Biodiesel
Biodiesel means the monoalkyl esters of long-chain fatty
acids derived from plant or animal matter that meet the
registration requirements for fuels and fuel additives
established by the Environmental Protection Agency
(EPA) under section 211 of the Clean Air Act, and the
requirements of the American Society of Testing and
Materials (ASTM) D6751.
Biodiesel and Renewable Diesel Mixture Credits
The biodiesel or renewable diesel reported on lines 4
through 6 must be used to make a qualified mixture. A
qualified mixture combines biodiesel or renewable diesel
with diesel fuel (defined below), determined without
regard to any use of kerosene. However, treat the
kerosene as diesel fuel when figuring a renewable diesel
mixture credit for certain aviation fuel (see Renewable
Diesel above). The producer of the mixture either:
Biodiesel includes both agri-biodiesel and biodiesel
other than agri-biodiesel. Biodiesel doesn’t include the
following.
Fuel produced outside the United States or a U.S.
•
possession for use as a fuel outside the United States or a
U.S. possession.
Used it as fuel, or
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Sold it as fuel to another person.
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Any liquid that is eligible for the section 40 biofuel
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The credit is available only to the producer of the
producer credit (Form 6478, Biofuel Producer Credit).
mixture. The producer must use or sell the mixture in a
trade or business and the credit is available only for the
year the mixture is sold or used. The credit isn’t allowed
for casual off-farm production of a qualified mixture.
Agri-Biodiesel
Agri-biodiesel means biodiesel derived solely from virgin
oils, including esters derived from virgin vegetable oils
from corn, soybeans, sunflower seeds, cottonseeds,
canola, crambe, rapeseeds, safflowers, flaxseeds, rice
bran, mustard seeds, and camelina, and from animal fats.
You may be liable for a 24.4 cents per gallon
excise tax on biodiesel or renewable diesel used
!
CAUTION
to produce blended taxable fuel outside the bulk
transfer terminal system if the mixture is diesel fuel.
Report the tax liability on Form 720 on the line for IRS No.
60(c) for the quarter in which the mixture was sold or
used.
Renewable Diesel
Renewable diesel means liquid fuel derived from biomass
(defined below) that meets the registration requirements
for fuels and fuel additives established by the EPA under
section 211 of the Clean Air Act, and the requirements of
the ASTM D975 or D396, or other equivalent standard
approved by the IRS.
Diesel fuel. Diesel fuel means:
Any liquid that, without further processing or blending,
•
is suitable for use as a fuel in a diesel-powered highway
vehicle or diesel-powered train; and
Renewable diesel doesn’t include the following.
Transmix.
•
Fuel produced outside the United States or a U.S.
•
A liquid is suitable for this use if the liquid has practical
possession for use as a fuel outside the United States or a
U.S. possession.
and commercial fitness for use in the propulsion engine of
a diesel-powered highway vehicle or diesel-powered train.
A liquid may possess this practical and commercial fitness
even though the specified use isn’t the liquid's
Any fuel derived from co-processing biomass with
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feedstock that isn’t biomass.
Any liquid eligible for the section 40 biofuel producer
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predominant use. However, a liquid doesn’t possess this
practical and commercial fitness solely by reason of its
possible or rare use as a fuel in the propulsion engine of a
diesel-powered highway vehicle or diesel-powered train.
Diesel fuel doesn’t include gasoline, kerosene, excluded
liquid, No. 5 and No. 6 fuel oils covered by ASTM
specification D396, or F-76 (Fuel Naval Distillate) covered
by military specification MIL-F-16884.
An excluded liquid is any liquid that (a) contains less
than 4% normal paraffins; or (b) has a (i) distillation range
of 125 degrees Fahrenheit or less, (ii) sulfur content of 10
parts per million or less, and (iii) minimum color of +27
Saybolt. For example, biodiesel is always an excluded
liquid because it doesn’t contain paraffins. However, a
biodiesel mixture may not be an excluded liquid.
credit (Form 6478).
Biomass. Biomass means any organic material other
than oil, natural gas, or coal (including lignite), or any
product of them.
Biodiesel and Renewable Diesel Credits
The biodiesel or renewable diesel reported on lines 1
through 3 must not be a mixture. The credits are for
biodiesel or renewable diesel, which during the tax year
you:
Used as a fuel in a trade or business, or
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Sold at retail to another person and put in the fuel tank
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of that person's vehicle.
However, no credit is allowed for fuel used in a trade or
business that was purchased in a retail sale described
above.
Transmix means a by-product of refined products
created by the mixing of different specification products
during pipeline transportation.
You may be liable for a 24.4 cents per gallon
excise tax on biodiesel or renewable diesel you
!
Qualified Agri-Biodiesel Production
CAUTION
sold (in your trade or business) for use or used in
Qualified agri-biodiesel production means up to 15 million
gallons of agri-biodiesel that is produced by an eligible
small agri-biodiesel producer (defined below), and that
during the tax year:
a diesel-powered highway vehicle or diesel-powered train.
Report the tax liability on Form 720 on the line for IRS No.
79 for the quarter in which the biodiesel was sold or used,
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Instructions for Form 8864 (1-2023)
1. Is sold by such producer to another person:
211(o)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)
(H)), as in effect on August 16, 2022.
a. For use by such person in the production of a
qualified biodiesel mixture in such other person's trade or
business (other than casual off-farm production),
Aggregation rule. All members of the same controlled
group of corporations (see section 267(f)) and all persons
under common control (see section 52(b) but treat an
interest of more than 50% as a controlling interest) are
treated as 1 person for purposes of the 15- and
60-million-gallon limits.
Partnership, S corporation, and other pass-through
entities. The 15- and 60-million-gallon limits discussed
above are applied at both the entity level and at the
partner or similar level.
b. For use by such person as a fuel in a trade or
business, or
c. Who sells such agri-biodiesel at retail to another
person and places such agri-biodiesel in the fuel tank of
such other person; or
2. Is used or sold by such producer for any purpose
described in (1).
Note. Production of renewable diesel isn’t qualified
agri-biodiesel production.
Registration
All producers and importers of biodiesel, renewable
diesel, or sustainable aviation fuel must be registered with
the IRS. All persons producing blended taxable fuel must
be registered. See Form 637, Application for Registration.
Eligible small agri-biodiesel producer. An eligible
small agri-biodiesel producer is a person who, at all times
during the tax year, has a productive capacity for
agri-biodiesel not in excess of 60 million gallons.
Sustainable aviation fuel credit. The term “sustainable
aviation fuel” means the portion of liquid fuel that isn’t
kerosene that:
Coordination With Excise Tax Credit
Only one credit may be taken for any amount of biodiesel,
renewable diesel, or sustainable aviation fuel. If any
amount is claimed (or will be claimed) for any amount of
biodiesel, renewable diesel, or sustainable aviation fuel on
Form 720, Form 8849, Claim for Refund of Excise Taxes,
or Form 4136, then a claim can’t be made on Form 8864
for that amount of biodiesel, renewable diesel, or
sustainable aviation fuel.
Either (A) meets the specifications of one of the ASTM
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D7566 Annexes, or (B) meets the specifications of ASTM
D1655 Annex A1;
Isn’t derived from coprocessing an applicable material
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(or materials derived from an applicable material) with a
feedstock that isn’t biomass;
Isn’t derived from palm fatty acid distillates or
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petroleum; and
Recapture of Credit
You must pay a tax (recapture) on each gallon of biodiesel
or renewable diesel on which a credit was claimed at the
rate used to figure the credit if you:
Has been certified in accordance with section 40B(e) as
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having a lifecycle greenhouse gas emissions reduction
percentage of at least 50%.
Qualified mixture. The term “qualified mixture” means a
Use it (including a mixture) other than as a fuel;
Buy it at retail and use it to create a mixture;
Separate it from a mixture; or
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•
•
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mixture of sustainable aviation fuel and kerosene but only
if:
The mixture is produced by the taxpayer in the United
Use agri-biodiesel on which the small agri-biodiesel
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States,
producer credit was claimed for a use not described under
Such mixture is used by the taxpayer (or sold by the
Qualified Agri-Biodiesel Production, earlier.
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taxpayer for use) in an aircraft,
Report the tax on Form 720, Part II, IRS No. 117, for the
quarter in which you did any of the above.
The sale or use is in the ordinary course of a trade or
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business of the taxpayer, and
The transfer of such mixture to the fuel tank of such
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Additional Information
See Pub. 510, Excise Taxes.
aircraft occurs in the United States.
Applicable material. The term “applicable material”
means:
Monoglycerides, diglycerides, and triglycerides;
Specific Instructions
Use lines 1 through 9 to figure any biodiesel, renewable
diesel, or sustainable aviation fuel credit from your own
trade or business.
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Free fatty acids; and
Fatty acid esters.
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•
Lifecycle greenhouse gas emissions reduction per-
centage. The term “lifecycle greenhouse gas emissions
reduction percentage” means, for any sustainable aviation
fuel, the percentage reduction in lifecycle greenhouse gas
emissions achieved by such fuel as compared with
petroleum-based jet fuel, as defined in accordance with
the most recent Carbon Offsetting and Reduction Scheme
for International Aviation, which has been adopted by the
International Civil Aviation Organization with the
Skip lines 1 through 9 if you’re claiming only a credit
that was allocated to you from a pass-through entity (that
is, an S corporation, partnership, estate, trust, or
cooperative).
Line 8
Enter the correct rate in box 8(b). If more than one rate
applies, leave the Rate column blank and attach a
schedule showing the rates and number of gallons
claimed at each rate.
agreement of the United States, or any similar
methodology which satisfies the criteria under section
Instructions for Form 8864 (1-2023)
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If the cooperative is subject to the passive activity rules,
include on line 10 any Form 8864 credits from passive
activities disallowed for prior years and carried forward to
this year. Complete Form 8810, Corporate Passive
Activity Loss and Credit Limitations, to determine the
allowed producer credits that can be allocated to patrons.
For details, see the Instructions for Form 8810.
The cooperative is deemed to have made the election
by completing line 12. However, the election isn’t effective
unless:
Line 9
Include this amount in income, under “other income” on
the applicable line of your income tax return, even if you
can’t use all of the credit because of the tax liability limit.
However, if you’re subject to alternative minimum tax
(AMT), this amount isn’t income in figuring AMT and must
be subtracted when figuring your alternative minimum
taxable income. Do this by including this amount on the
appropriate line of:
Form 6251, Alternative Minimum Tax—Individuals
Form 1041, Schedule I
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It’s made on a timely filed return (including extensions);
•
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and
The cooperative designates the apportionment in a
Line 10
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written notice or Form 1099-PATR, Taxable Distributions
Received From Cooperatives, mailed to its patrons during
the payment period described in section 1382(d).
If you are allocated a small agri-biodiesel producer credit
from a pass-through entity, the entity must tell you the
number of gallons for which it claimed the credit and its
productive capacity for agri-biodiesel. You, as a
If you timely filed your return without making an
election, you can still make the election by filing an
amended return within 6 months of the due date of the
return (excluding extensions). Enter “Filed pursuant to
section 301.9100-2” on the amended return.
shareholder, partner, beneficiary, or patron are subject to
the 15-million-gallon limitation for qualified agri-biodiesel
production and the 60-million-gallon productive capacity
limitation for an eligible small agri-biodiesel producer.
Once made, the election can’t be revoked.
Line 11
Estates and trusts. Allocate the biodiesel, renewable
diesel, or sustainable aviation fuel credit on line 11
between the estate or trust and the beneficiaries in the
same proportion as income was allocated and enter the
beneficiaries’ share on line 12.
If the estate or trust is subject to the passive activity
rules, include on line 10 any Form 8864 credits from
passive activities disallowed for prior years and carried
forward to this year. Complete Form 8582-CR, Passive
Activity Credit Limitations, to determine the allowed credit
that must be allocated between the estate or trust and the
beneficiaries. For details, see the Instructions for Form
8582-CR.
For 2022, report this amount on 2022 Form 3800, Part III,
line 1l.
Line 12
A cooperative, estate, or trust allocating the small
agri-biodiesel credit must give the patron or beneficiary a
statement providing them with the number of gallons for
which it claimed the credit and its productive capacity for
agri-biodiesel. An estate or trust must also provide the
amount of the small agri-biodiesel credit included as part
of the pass-through credit. See the above instructions for
line 10.
Cooperatives. A cooperative described in section
1381(a) can elect to allocate any part of the small
agri-biodiesel producer credit to patrons of the
cooperative. The credit is allocated pro rata among the
patrons eligible to share in patronage dividends on the
basis of the quantity or value of business done with or for
the patrons for the tax year.
Line 13
For 2022, report this amount on 2022 Form 3800, Part III,
line 1l.
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Instructions for Form 8864 (1-2023)
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the
estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping .
Learning about the law or the form
Preparing and sending the form to the IRS .
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6 hr., 13 min.
45 min.
2 hr., 5 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Instructions for Form 8864 (1-2023)
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