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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8896: 8896

IRS Form 8896 is used to claim the Low Sulfur Diesel Fuel Production Credit. It is filed by producers of low sulfur diesel fuel to receive a federal tax credit for each gallon produced that meets EPA standards.

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Form Overview

IRS Form 8896 - 8896

IRS Form 8896 is used to claim the Low Sulfur Diesel Fuel Production Credit. It is filed by producers of low sulfur diesel fuel to receive a federal tax credit for each gallon produced that meets EPA standards.

The form captures the number of gallons of qualified low sulfur diesel produced, the applicable credit rate, and the total credit amount. It also requires information about the production period and any adjustments.

Risk Radar

Scan points
  • 1Using an outdated form version can cause the IRS to reject your entire credit claim.
  • 2Using an outdated edition of Form 8896
  • 3Misidentifying fuel that does not meet EPA low sulfur standards
  • 4Incorrectly calculating the number of gallons produced
  • 5Failing to attach Form 8896 to Form 720

Plain English

If you make diesel fuel that has very low sulfur content, the government gives you a credit to help offset your production costs. Form 8896 is the worksheet you fill out to figure out how much credit you qualify for and then attach it to your regular tax return.

Submission Date

  • Filing date: 2019-12-04 22:10:34
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

federaloffsetperiod

Hover a term to preview the meaning.

What this form is for

  • Use this form when you produce low sulfur diesel fuel and want to claim the federal production credit.
  • Do not use this form for regular diesel, biodiesel, or alternative fuel credits.
  • Check Form 720 instructions if you are unsure whether your fuel qualifies.

Form selector

Use this form or another form?

Situation

Why it matters

✓ Check before continue

Likely form

Claiming a credit for biodiesel production

Biodiesel has a different credit rate and eligibility rules

✓ Verify fuel type before selecting the form

Form 8864

Reporting federal excise taxes on fuel sales

Form 8896 is only an attachment; the main tax return is Form 720

✓ Ensure you file Form 720 for the same quarter

Form 720

Seeking a credit for alternative motor vehicle fuel

This credit applies to vehicle purchases, not fuel production

✓ Confirm the nature of your activity

Form 8910

Deadline or filing window

Form 8896 follows the quarterly filing schedule of Form 720. The form is due the last day of the month after each quarter ends: April 30 for Q1, July 31 for Q2, October 31 for Q3, and January 31 for Q4. If the due date falls on a weekend or holiday, the deadline moves to the next business day.

  • —Gallons of qualified low sulfur diesel produced | Gallons × $0.053 (current credit rate) | Total credit amount | Verify the credit rate from the IRS instructions for the tax year

Checklist

What you need before filling it out

1

Gallons of low sulfur diesel produced

Production logs or metered refinery output · Refinery operational reports

⚠ Recording gallons of non‑qualified fuel✕ High
2

EPA low sulfur diesel certification

EPA compliance documents or test results · Environmental compliance files

⚠ Assuming fuel qualifies without documentation✕ High
3

Credit rate applied

IRS Form 8896 instructions or notice · IRS website or publication

⚠ Using an outdated rate✕ Medium
4

Adjustments or corrections

Amended production records or supporting schedules · Internal accounting records

⚠ Forgetting to include adjustments✕ Medium
5

Signature and date

Authorized representative’s signature · Internal approval workflow

⚠ Missing signature✕ High

Before you submit

  1. 1Confirm you are using the current edition of Form 8896
  2. 2Verify that the fuel produced meets EPA low sulfur diesel standards
  3. 3Calculate the total gallons produced for the quarter accurately
  4. 4Apply the correct credit rate from the IRS instructions
  5. 5Complete all required lines on Form 8896, including taxpayer identification
  6. 6Sign and date the form
  7. 7Attach Form 8896 to the corresponding Form 720 for the same quarter
  8. 8Check the mailing address (or e‑file portal) for Form 720 submission
  9. 9Retain a copy of the completed form and all supporting records for at least three years

How to file this form

  1. 1Determine quarterly production of low sulfur diesel fuel
  2. 2Obtain the current credit rate from IRS instructions for the year
  3. 3Fill out Form 8896 with gallons, rate, and total credit
  4. 4Sign and date the form
  5. 5Attach the completed Form 8896 to your Form 720 for the quarter
  6. 6Submit the package to the IRS by the quarterly deadline

Known limitations

  1. 1The credit applies only to low sulfur diesel fuel that meets EPA standards
  2. 2The form cannot be used to claim credits for biodiesel, ethanol, or other alternative fuels
  3. 3If the credit is claimed incorrectly, the IRS may disallow it and assess penalties and interest
  4. 4Form 8896 must be filed with Form 720; it cannot be submitted as a standalone return

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

The most recent version of Form 8896 is dated 2023 and is still in use for the 2024 tax year. No fee is associated with filing this form.

What changed or needs a fresh check

  • Edition date: look for the year printed at the bottom of the form (e.g., 2023)
  • Fee: there is no filing fee for Form 8896
  • Mailing address: use the address for Form 720 provided in the IRS instructions
  • E‑file eligibility: you may e‑file Form 8896 only if you are authorized to e‑file Form 720
  • Signature requirement: the form must be signed and dated by an authorized representative

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Quick Facts

Producers (refiners) of low sulfur diesel fuel who meet the EPA’s low sulfur diesel standards file this form. It is typically used by companies that refine or blend diesel for sale in the United States.
The form captures the number of gallons of qualified low sulfur diesel produced, the applicable credit rate, and the total credit amount. It also requires information about the production period and any adjustments.
Form 8896 is filed quarterly, attached to Form 720 (the Federal Excise Tax Return). The due dates are the last day of the month following the end of each quarter (April 30, July 31, October 31, and January 31).
Submit the completed Form 8896 attached to Form 720 to the IRS address listed in the Form 720 instructions, or e‑file if you are authorized to file Form 720 electronically.
Mistakes such as claiming the credit for non‑qualified fuel, miscalculating gallons, or using an outdated form can lead to the IRS disallowing the credit, assessing penalties, and charging interest on any underpayment.
First, determine if your diesel meets the low sulfur standard and record the gallons produced each quarter. Second, multiply the gallons by the current credit rate to compute the credit. Third, fill out Form 8896 with those numbers, sign and date it. Fourth, attach the form to your Form 720 for the same quarter and submit by the deadline.

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After you file

  1. 1Keep a copy of the filed Form 8896 and Form 720 for your records
  2. 2Maintain production logs, EPA certification, and credit calculations for at least three years
  3. 3Monitor your IRS account or correspondence for any notices regarding the credit
  4. 4If you receive an IRS notice, respond promptly with the requested documentation
  5. 5Consider filing an amended Form 720/8896 if you discover an error after submission

Sources

  • SRCPurpose: Claim the Small Employer Health Insurance Credit (Section 45S credit)
  • SRCEligibility: Available to small employers with fewer than full-time equivalent employees
  • SRCCalculation: Credit is a percentage (up to 50%) of premiums paid by the employer
  • SRCFiling requirement: Must be filed annually with the employer's income tax return
  • SRCTime period: Available for tax years beginning after December 31, 2024, and before January 1, 2026
  • SRCDocumentation: Employers must maintain records to substantiate eligibility and credit amount
  • SRCCarryover: Unused credit can be carried forward for up to 20 years
  • SRCLimitations: Credit cannot exceed employer's income tax liability for the year
  • SRCForm location: Available on the IRS website

Common confusion points

Low sulfur diesel vs. ultra‑low sulfur diesel

Both may qualify, but the credit rate is based on low sulfur definition; verify EPA guidance

→ Check the EPA’s low sulfur diesel specifications for the tax year

When to file if you produce fuel mid‑quarter

The credit is based on total gallons produced in the quarter, regardless of timing

→ Aggregate all production for the quarter before calculating

Whether Form 8896 can be e‑filed alone

It must be attached to Form 720; e‑filing is only possible if Form 720 is e‑filed

→ Confirm your e‑file provider supports Form 720 attachments

If you have multiple production facilities

You must combine gallons from all facilities on a single Form 8896

→ Keep separate logs but report a combined total

What to do if you missed a quarterly deadline

You can still file a late Form 720/8896, but may incur penalties

→ Review IRS penalty relief options and file as soon as possible

Whether state taxes affect the federal credit

The federal credit is independent of state fuel taxes

→ Consult state tax agency for any separate requirements

Workflow map

Related forms and next steps

1 signals

Before

Determine eligibility and production volume | Used with: Form 720 (Quarterly Federal Excise Tax Return) | After: Receive IRS acknowledgment or notice of credit acceptance | If something goes wrong: File Form 843 (Claim for Refund) or an amended Form 720/8896

Current

8896

After

None listed

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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