6478 Biofuel Producer Credit

Caution: DRAFT—NOT FOR FILING
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Form

6478

Department of the Treasury
Internal Revenue Service

Biofuel Producer Credit

OMB No. 1545-0231

2018

▶ Attach

to your tax return.
▶ Go to www.irs.gov/Form6478 for instructions and the latest information.

Attachment
Sequence No. 83

Identifying number

Name(s) shown on return
(a)
Number of Gallons
Sold or Used

(b)
Rate

(c)
Column (a) x Column (b)

DRAFT AS OF
September 25, 2018
DO NOT FILE
Type of Fuel

1

Reserved for future use

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2

Reserved for future use

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3

Biofuel producer credit from partnerships, S corporations, cooperatives, estates, and trusts (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on
Form 3800, Part III, line 4c . . . . . . . . . . . . . . . . . . . . . . . .

4

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,
Part III, line 4c . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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4

5

6

For Paperwork Reduction Act Notice, see separate instructions.

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2

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Cat. No. 13605J

Form 6478 (2018)