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Form 8864 Anleitungen

Anleitung für Form 8864, Biodiesel und Erneuerbare Dieselkraftstoffe Credit

R. Januar 2023

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  • Form 8864 - Biodiesel und Erneuerbare Diesel Kraftstoffe Kredit
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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.  
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  
requirements discussed under Renewable Diesel, later.  
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  
line 8 is added to Form 8864. See Line 8, later.  
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.  
Total gallons of agri-biodiesel, biodiesel other than  
agri-biodiesel, or renewable diesel on the certificate.  
Total gallons claimed on Schedule 3 (Form 8849),  
• 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.  
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  
2023-6, or Pub.510/ExciseTaxes, for more information.  
Biodiesel credit,  
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  
Sold it as fuel to another person.  
Any liquid that is eligible for the section 40 biofuel  
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  
feedstock that isn’t biomass.  
Any liquid eligible for the section 40 biofuel producer  
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  
Sold at retail to another person and put in the fuel tank  
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  
D7566 Annexes, or (B) meets the specifications of ASTM  
D1655 Annex A1;  
Isn’t derived from coprocessing an applicable material  
(or materials derived from an applicable material) with a  
feedstock that isn’t biomass;  
Isn’t derived from palm fatty acid distillates or  
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  
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  
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  
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.  
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  
business of the taxpayer, and  
The transfer of such mixture to the fuel tank of such  
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.  
Free fatty acids; and  
Fatty acid esters.  
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)  
-3-  
 
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  
It’s made on a timely filed return (including extensions);  
and  
The cooperative designates the apportionment in a  
Line 10  
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.  
-4-  
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)  
-5-