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Form 6478: Biofuel Producer Credit
IRS Form 6478 is used to claim the second generation biofuel producer credit for tax years beginning after 2017. The credit is claimed at a rate of $1.01 per gallon.
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IRS Form 6478 - Biofuel Producer Credit
IRS Form 6478 is used to claim the second generation biofuel producer credit for tax years beginning after 2017. The credit is claimed at a rate of $1.01 per gallon.
Risk Radar
Scan points- 1Ensure you enter your SB registration number if claiming a second generation biofuel producer credit on Line 1.
- 2Filing without reporting credits from Schedule K-1 (Form 1065) box 15 (code l).
- 3Failure to report credit amounts on Line 3 when filing as a partnership, S corp, cooperative, estate, or trust.
- 4Not allocating the biofuel producer credit correctly between parties on Lines 4 through 6 for cooperatives/estates/trusts.
- 5For AMT filers, failing to subtract the credit amount from their Alternative Minimum Taxable Income via Form 6251 or Schedule I (Form 1041).
Plain English
This form lets taxpayers claim a special credit for producing specific biofuels. You use it when you sell or use this fuel, which must meet certain IRS requirements. This credit helps reduce the amount of federal tax you owe for that year.
Submission Date
- Filing date: 2023-10-26 22:10:20
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a taxpayer claims the second generation biofuel producer credit for tax years beginning after 2017.
- Do not use Form 6478 if your only source for the biofuel producer credit is a partnership, S corporation, cooperative, estate, or trust (though these entities must still file it).
- Check Form 637 instead when applying to register as a second generation biofuel producer with the IRS.
Form selector
Use this form or another form?
Credit comes from Schedule K-1 (Form 1065)
The credit is reported in box 15, code l of the partner's share.
✓ Confirm line 3 entry matches Box 15.
Credit comes from Schedule K-1 (Form 1120-S)
The credit is reported in box 13, code l of the shareholder's share.
✓ Confirm line 3 entry matches Box 13.
Taxpayer is subject to AMT
This amount must be subtracted when figuring alternative minimum taxable income for AMT purposes.
✓ Ensure credit amount is correctly transferred/subtracted.
Form 6251 or Schedule I (Form 1041)
Deadline or filing window
The deadline window allows taxpayers to claim or elect not to claim the biofuel producer credit at any time within 3 years from the due date of their return. This applies to tax years beginning after 2017, and the election can be made on an original or amended return.
Checklist
What you need before filling it out
Type of Fuel
Must be a qualified second generation biofuel mixture (combining with gasoline or special fuel) · Form 6478, Line 1
Rate
$1.01 per gallon · Form 6478, Line 1, Column (c)
Registration Number
Must be an IRS SB registration number obtained via Form 637 · Form 6478, Line 2
Fuel Requirements (General)
Liquid fuel derived from qualified feedstocks; registered under Clean Air Act § 211; not alcohol of less than 150 proof. · Instructions p.1
Fuel Requirements (Refining Sale)
If sold for refining, must meet registration requirements AND cannot be used to figure a second credit. · Instructions p.2
Filer Requirement
Partnerships, S corporations, cooperatives, estates, and trusts must file Form 6478 to claim the credit. · Instructions p.1
Before you submit
- 1Verify that the Name(s) shown on the return matches the filer's official name.
- 2Confirm the Type of Fuel listed is a qualified second generation biofuel mixture.
- 3Ensure the Number of Gallons Sold or Used (Column a) and Rate (Column c) are correctly entered for Line 1.
- 4Enter the total credit amount from lines 2 and 3 onto Line 4.
- 5If reporting line 1, confirm the IRS registration number is listed on Line 2.
- 6If claiming credits from entities, ensure amounts from Schedule K-1/Form 1065 (Box 15) or Schedule K-1/Form 1120-S (Box 13) are accurately transferred to Line 3.
- 7Confirm the fuel meets all listed quality standards: <4% water/sediment, <1% ash, and Acid Number > 25.
How to file this form
- 1Identify the correct type of qualified second generation biofuel mixture and fill out Column (a) Quantity and Column (c) Rate on Line 1.
- 2Calculate the credit amount for Line 1 by multiplying Column (a) x Column (b), then enter this total onto Line 2, ensuring you include your IRS registration number.
- 3Enter any biofuel producer credits received from partnerships, S corporations, cooperatives, estates, or trusts onto Line 3.
- 4Add the amounts from Line 2 and Line 3 together to determine the final credit amount on Line 4, then attach Form 6478 to your tax return.
Known limitations
- 1The biofuel producer credit is extended for fuel sold or used before 2025; it should not be claimed for fuel sold or used after 2024 unless the credit is extended again [Instructions p.1].
- 2If a taxpayer's only source for the second generation biofuel producer credit is a partnership, S corporation, cooperative, estate, or trust, that taxpayer isn't required to complete or file Form 6478 [Instructions p.1].
- 3For cooperatives subject to passive activity rules, credits from passive activities disallowed in prior years must be included on line 3 of Form 6478 if carried forward to the current year [Instructions p.2].
- 4If an estate or trust is subject to passive activity rules, credits from passive activities disallowed in prior years must be included on line 3 of Form 6478 if carried forward to the current year [Instructions p.2].
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is January 2020, and instructions are based on the October 2023 revision. For the latest information regarding Form 6478, filers should consult IRS.gov/Form6478.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2020.
- Instructions date — confirm the instructions read October 2023 (or reference Form 6478, Rev. Oct 2023).
- OMB No. — confirm it is 1545-0231.
- Attachment Sequence No. — confirm it reads 83.
- Tax Year Start — confirm the form is used for tax years beginning after 2017.
Quick Facts
Downloads
After you file
- 1Attach Form 6478 to the relevant tax return [Form p.1].
- 2Keep a copy of Form 6478 for records [General Instructions].
- 3The credit can be claimed or elected not to claim within 3 years from the due date of the return (without regard to extensions) for the specific tax year of sale or use [Instructions p.1].
- 4If claiming on an amended return, ensure Form 6478 aligns with the amendment's tax year details [Instructions p.1].
Sources
- SRCInstructions p.1 — The biofuel producer credit is extended for fuel sold or used before 2025 [Instructions p.1].
- SRCInstructions p.1 — Form 6478 (Rev. January 2020) is used to figure the section 40 biofuel producer credit for tax years beginning after 2017 [Instructions p.1].
- SRCInstructions p.1 — The credit consists of the second generation biofuel producer credit [Instructions p.1].
- SRCInstructions p.2 — To claim a second generation biofuel producer credit on line 1, you must be registered with the IRS and enter your SB registration number [Instructions p.2].
- SRCForm p.1 — The rate for the biofuel producer credit is $1.01 per gallon (Line 1) [Form p.1].
- SRCInstructions p.1 — A qualified feedstock must be lignocellulosic or hemicellulosic matter available on a renewable or recurring basis, OR cultivated algae, cyanobacteria, or lemna [Instructions p.1].
Common confusion points
When should I claim the credit?
You claim the credit for the tax year in which the sale or use occurs [Instructions p.1].
What happens if my fuel has sediment or ash?
Second generation biofuel does not qualify if more than 4% of the fuel (by weight) is water/sediment, OR if the ash content is over 1% (by weight), OR if the acid number is greater than 25 [Instructions p.1].
Do I need to file this form if my business structure isn't a partnership, S corp, etc.?
All taxpayers are not required to complete or file Form 6478 if their only source for the credit is one of those entities (partnership, S corporation, cooperative, estate, or trust) [Instructions p.1].
How do I handle AMT when filing this form?
If you are subject to the Alternative Minimum Tax (AMT), the amount on Form 6478 must be subtracted when figuring your alternative minimum taxable income by including it on the appropriate line of Form 6251 or Schedule I (Form 1041) [Instructions p.2].
Does my cooperative automatically elect for passive activity rules?
Yes, the cooperative is deemed to have made this election simply by completing line 5 of Form 6478 [Instructions p.2].
What if I'm a trust or estate subject to passive activity rules?
You must complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that needs allocation between the entity and its beneficiaries [Instructions p.2].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 6251, Alternative Minimum Tax—Individuals (for AMT filing) [Instructions p.2].
Questions about IRS Form 6478
What is IRS Form 6478 used for?
This form lets taxpayers claim a special credit for producing specific biofuels. You use it when you sell or use this fuel, which must meet certain IRS requirements. This credit helps reduce the amount of federal tax you owe for that year.
Who must file IRS Form 6478?
Partnerships, S corporations, cooperatives, estates, and trusts must file Form 6478 to claim the biofuel producer credit. All other taxpayers are not required to complete or file this form if their only source for the credit is one of those entities.
What information does IRS Form 6478 require?
The form collects data on gallons sold or used (Line 1), total credits from various sources like Schedule K-1s and Form 1099-PATR (Line 3), and how that credit is allocated among parties (Lines 4, 5, and 6).
When is IRS Form 6478 due?
Taxpayers may claim or elect not to claim the biofuel producer credit at any time within 3 years from the due date of their return. The form applies to tax years beginning after 2017.
Where do I file IRS Form 6478?
The source does not specify a mailing address, but taxpayers should use this form when filing an original or amended return for the relevant tax year.
How do I complete IRS Form 6478?
First, enter the number of gallons sold or used on Line 1 and multiply by $1.01 per gallon. Next, report total credits from other documents onto Line 3. Finally, depending on your entity type (cooperative, estate, etc.), you must complete Lines 4 through 6 to show how the credit is allocated.
What happens if IRS Form 6478 is filed incorrectly?
If you fail to report the credit correctly on Form 6478, you may be required to pay a tax (recapture) on each gallon of second generation biofuel at the rate used to figure the credit. Failure to comply with these laws requires providing the information for IRS collection.
When should I claim the credit?
You claim the credit for the tax year in which the sale or use occurs [Instructions p.1].
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