Form 6478 is used to figure your
section 40 biofuel producer credit. Taxpayers may claim the credit
for the tax year in which the sale or use occurs. This credit
consists of the second generation biofuel producer credit
US Code:
26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
US Code: 26
USC 38(b)(3) Name of Law: The alcohol fuels credit determined
under section 40(a)
US Code: 26 USC
40 Name of Law: Alcohol used as fuel
The change in the burden is a
result of changes to the form. All references in the prior form to
the alcohol mixture, alcohol and small ethanol producer credits
have been removed in the updated form. The credits expired for
fuels sold or used after 2011. These changes will result in a total
annual burden decrease of 8,109 hours.
$850
No
No
No
No
No
Uncollected
Michael Cyrus 202
927-9545
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.