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Form 8864: Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
IRS Form 8864 is used to claim the Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit for eligible taxpayers, partnerships, and S corporations. The credit period expired for fuel sold or used after December 31, 2024.
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IRS Form 8864 - Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
IRS Form 8864 is used to claim the Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit for eligible taxpayers, partnerships, and S corporations. The credit period expired for fuel sold or used after December 31, 2024.
Risk Radar
Scan points- 1Failing to complete pre-filing registration before filing if electing credit transfers is critical.
- 2Claiming the small agri-biodiesel producer credit for fuel sold or used after December 31, 2026.
- 3Failing to complete pre-filing registration before electing to transfer the small agri-biodiesel producer credit.
- 4Not reporting the recapture tax on Form 720, Part II, for the correct quarter.
- 5For cooperatives, failing to designate apportionment in a written notice or Form 1099-PATR.
Plain English
This form allows filers to claim a tax credit when they sell or use biodiesel, renewable diesel, or sustainable aviation fuels. It is necessary to claim the credit for the specific tax year in which that sale or use occurs. Producers must also register with the IRS to claim this credit.
Submission Date
- Filing date: 2026-01-07 16:10:39
- 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 claiming the section 40A small agri-biodiesel producer credit for fuel sold or used in the tax year being reported.
- Do not use Form 8864 when claiming the general biodiesel, renewable diesel, or sustainable aviation fuels credits unless it is specifically related to the small agri-biodiesel producer credit.
- Check Form 3800 instead when electing to transfer all or part of the eligible credit amount.
Form selector
Use this form or another form?
Transferring Credit
Used to elect to transfer the small agri-biodiesel producer credit (under section 6418) to an unrelated third party for cash.
✓ Ensure you complete a pre-filing registration before filing Form 3800.
Reporting Recapture Tax
Used when paying tax on gallons of biodiesel or renewable diesel that are used in ways other than as fuel (e.g., creating a mixture).
✓ Report the recapture tax for the quarter in which the triggering event occurred.
Credit Allocation (Estates/Trusts)
Used to report beneficiaries' share of the biodiesel, renewable diesel, or sustainable aviation fuel credit when allocating on line 11.
✓ Ensure the proportion entered matches how income was allocated between the estate/trust and the beneficiaries.
Deadline or filing window
The credit period for biodiesel, renewable diesel, and SAF credits expired after December 31, 2024. If a return was timely filed without making an election, the election can still be made by filing an amended return within 6 months of the due date (excluding extensions).
Checklist
What you need before filling it out
Small Agri-Biodiesel Producer Credit
Taxpayer must be a producer and claim section 40A credit · Instructions p.1 / Form p.1
Credit Rate (Jan 1–Jun 30, 2025)
$.10 per gallon · Instructions p.1
Credit Rate (After Jun 30, 2025)
$.20 per gallon · Instructions p.1
Pre-filing Registration Requirement
Must complete registration prior to electing a transfer on Form 3800 · Instructions p.1 / Form 637 link
Transfer Election Eligibility
Eligible taxpayers, partnerships, and S corporations · Instructions p.1
Fuel Source Requirement (Post-Jun 30, 2025)
Exclusively derived from feedstock produced/grown in the U.S., Mexico, or Canada · Instructions p.1
Before you submit
- 1Ensure all Name(s) shown on return are correctly entered on Form 8864.
- 2If electing a transfer, verify that the IRS-issued registration number is accurately placed in line 1.
- 3Confirm the Type of Fuel (biodiesel, renewable diesel, or SAF) is specified for each entry.
- 4Verify that the Number of gallons sold or used (Column a) matches the fuel type.
- 5Check that the correct Credit Rate (Column b) is listed based on when the fuel was sold/used.
- 6Confirm that Column (a) x Column (b) correctly calculates the credit amount for each line item.
- 7If applicable, ensure Estate/Trust allocation follows the proportional income allocation to beneficiaries on Line 12.
How to file this form
- 1Complete Form 8864 by filling in Name(s), Identifying Number, and details for each fuel entry (Type of Fuel, Gallons, Rate).
- 2If electing a credit transfer, ensure the pre-filing registration is complete and enter the IRS-issued registration number on line 1.
- 3Calculate the total credit amount by multiplying Column (a) by Column (b) for each fuel type, noting any reserved lines used.
- 4Attach Form 8864 to your main tax return and submit it according to the required filing method.
Known limitations
- 1The credit period for Form 8864 expired for fuel sold or used after December 31, 2024.
- 2If a cooperative is subject to the passive activity rules, it must include any disallowed prior-year Form 8864 credits on line 10 and complete Form 8810 to determine allocable producer credits.
- 3If an estate or trust is subject to the passive activity rules, it must include any disallowed prior-year Form 8864 credits on line 10 and complete Form 8582-CR to determine the required allocation between the estate/trust and beneficiaries.
- 4For a cooperative to elect to allocate the small agri-biodiesel producer credit to patrons, the election is not effective unless it is completed by filling out line 12 of Form 8864.
- 5If an estate or trust includes the Sustainable Aviation Fuels (SAF) credit on line 10, that specific SAF credit amount must be reported separately on Form 3800, Part III, line 1ff.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8864 is dated December 2025, and readers can find the latest information at IRS.gov/Form8864. The instructions note updates regarding a credit extension for small agri-biodiesel producers through December 31, 2026.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Form number — confirm the document is IRS Form 8864.
- IRS Registration Number — if making a transfer election, ensure the correct IRS-issued registration number is entered on line 1.
- Credit Period End Date — confirm that fuel sold or used after December 31, 2024, requires this form to claim the credit.
Quick Facts
Downloads
After you file
- 1Attach Form 8864 to the tax return being filed.
- 2Keep a copy of Form 8864 for record-keeping purposes.
- 3If electing to transfer the credit, retain documentation related to the pre-filing registration number entered on Form 8864.
- 4Confirm that the revision date on your form reads December 2025 (12/2025).
- 5For future updates, check IRS.gov/Form8864 for developments related to the form.
Sources
- SRCInstructions p.1 — The purpose of Form 8864 is to claim the section 40A small agri-biodiesel producer credit.
- SRCInstructions p.1 — Eligible taxpayers, partnerships, and S corporations can elect to transfer all or part of the credit amount under section 6418.
- SRCInstructions p.1 — The pre-filing registration requirement is mandatory before electing to transfer the small agri-biodiesel producer credit.
- SRCInstructions p.1 — The credit period expired for fuel sold or used after December 31, 2024 (for section 40A, biodiesel mixture, and renewable diesel credits).
- SRCInstructions p.2 — A cooperative elects to allocate the small agri-biodiesel producer credit pro rata among patrons eligible to share in patronage dividends.
- SRCForm p.1 — The form requires identifying information such as Name(s) shown on return and an Identifying number.
- SRCInstructions p.3 — If a cooperative is subject to passive activity rules, it must include disallowed prior-year credits on line 10 of Form 8864.
- SRCForm p.1 — The form requires listing the Type of Fuel, Number of gallons sold or used (a), and Rate (b) for each entry.
Common confusion points
When should I claim the credit?
Claim the credit for the tax year in which the sale or use of the fuel occurs.
What is the pre-filing registration requirement?
If you plan to transfer the small agri-biodiesel producer credit, you must complete a pre-filing registration before filing your tax return.
Go to IRS.gov/Register for Elective Payment or Transfer of Credits.
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Questions about IRS Form 8864
What is IRS Form 8864 used for?
This form allows filers to claim a tax credit when they sell or use biodiesel, renewable diesel, or sustainable aviation fuels. It is necessary to claim the credit for the specific tax year in which that sale or use occurs. Producers must also register with the IRS to claim this credit.
Who must file IRS Form 8864?
Eligible taxpayers, partnerships, and S corporations can elect to transfer all or part of the credit amount using Form 8864.
What information does IRS Form 8864 require?
The form collects details on the credit claimed, including amounts related to qualified agri-biodiesel production. Specific reporting is done on Line 10 (total credit), Line 11 (agri-biodiesel share), and Line 12 (patron/beneficiary allocation).
When is IRS Form 8864 due?
The credit must be claimed for the tax year in which the sale or use occurs, but the general credit period expired after December 31, 2024.
How do I complete IRS Form 8864?
The filer claims the credit for the tax year in which the sale or use happens. The required amounts are reported on Form 3800, Part III (Lines 10, 11, and 12). A cooperative must also provide a written notice or Form 1099-PATR detailing the allocation.
What happens if IRS Form 8864 is filed incorrectly?
If recapture rules apply, the taxpayer must pay a tax on each gallon of biodiesel or renewable diesel claimed using the rate used to calculate the credit if certain actions occur.
When should I claim the credit?
Claim the credit for the tax year in which the sale or use of the fuel occurs.
What is the pre-filing registration requirement?
If you plan to transfer the small agri-biodiesel producer credit, you must complete a pre-filing registration before filing your tax return.
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