6478

Biofuel Producer Credit

Agency
IRS
Revision
Rev. January 2020
Fillable fields
11
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 6478 online
Page 1 of form 6478

Form 6478: Biofuel Producer Credit

Form 6478 is used to figure the section 40 biofuel producer credit. The instructions say the credit is claimed for the tax year in which the sale or use occurs, and that it consists of the second generation biofuel producer credit. Line 1 of the form prints a rate of $1.01 per gallon of qualified second generation biofuel production.

The instructions (revised 10/2023) are for use with the January 2020 revision of the form, for tax years beginning after 2017. They say the credit is extended for fuel sold or used before 2025, and not to claim it for fuel sold or used after 2024 unless the credit is extended again. The IRS About page also lists a recent development titled "Completing Form 6478 for tax years beginning after 2024", dated 20-JAN-2026.

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Top of page 1 of Form 6478: Biofuel Producer Credit, as printed by IRS

What's on Form 6478

Line 1: second generation biofuel

Columns for the number of gallons sold or used, the rate of $1.01, and the credit, which is column (a) x column (b).

Line 2: credit and registration number

The amount from column (c) on line 1, which the form says to include in income for the tax year, and the IRS registration number.

Line 3: credit from pass-through entities

Biofuel producer credit received from partnerships, S corporations, cooperatives, estates and trusts.

Line 4: total credit

Lines 2 and 3 added, with directions for where each type of filer reports the total.

Lines 5 and 6: allocations

For cooperatives, estates and trusts: the amount allocated to patrons or beneficiaries, and the remainder that goes on Form 3800.

How to fill out Form 6478

  1. 1

    Line 1

    Enter the gallons of second generation biofuel sold or used during the tax year that meet the conditions in the instructions, and multiply by the rate of $1.01 per gallon.

  2. 2

    Line 2

    Enter the column (c) amount and the SB registration number. The instructions say this credit is included in income as other income on the return, and is subtracted for alternative minimum tax using Form 6251 or Schedule I (Form 1041).

  3. 3

    Line 3

    Enter credits from Schedule K-1 (Form 1065) box 15 code l, Schedule K-1 (Form 1120-S) box 13 code l, Schedule K-1 (Form 1041) box 13 code H, and Form 1099-PATR box 12 or another notice of credit allocation.

  4. 4

    Line 4

    Add lines 2 and 3. Partnerships and S corporations stop and report it on Schedule K. Cooperatives, estates and trusts go on to line 5. Everyone else reports it on Form 3800.

  5. 5

    Lines 5 and 6

    A cooperative may elect to allocate credit to patrons, and an estate or trust allocates it in the same proportion as income. Enter that share on line 5, subtract it from line 4, and report line 6 on Form 3800.

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Where it goes, timing and recapture

Where it goes

The form says to attach it to your tax return. The credit then flows to Form 3800, or to Schedule K for partnerships and S corporations.

Time to claim

The instructions say the credit may be claimed, or elected not to be claimed, within 3 years from the due date of the return (without extensions), on an original or amended return for the year of the sale or use.

Fuel sold or used after 2024

The 10/2023 instructions say not to claim the credit for fuel sold or used after 2024 unless it is extended again. The About page lists a 20-JAN-2026 update on completing the form for tax years beginning after 2024.

Recapture

If the fuel is not used for the purposes the instructions describe, a tax is due on each gallon at the rate used to figure the credit, reported on Form 720.

Cooperative election

The election is made by completing line 5 on a timely filed return and notifying patrons in writing or on Form 1099-PATR. The instructions say it cannot be revoked once made.

Related forms

Who needs to fill out Form 6478?

  • Producers of second generation biofuel

    A producer that sells or uses qualified second generation biofuel figures the credit on line 1. The instructions say all producers of second generation biofuel must be registered with the IRS, using Form 637.

  • Partnerships and S corporations

    They file the form to claim the credit, stop at line 4 and report the amount on Schedule K using the appropriate code.

  • Cooperatives, estates and trusts

    They continue to lines 5 and 6. A cooperative may allocate credit to its patrons, an estate or trust allocates credit to its beneficiaries, and the rest goes on Form 3800.

  • Partners, shareholders and patrons

    The instructions say taxpayers whose only source of this credit is a partnership, S corporation, cooperative, estate or trust are not required to file Form 6478. They report the credit on Form 3800 instead.

The instructions say partnerships, S corporations, cooperatives, estates and trusts file this form to claim the credit. Other taxpayers may report a pass-through credit directly on Form 3800.

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Questions about Form 6478

What is second generation biofuel?

The instructions describe it, generally, as liquid fuel derived from qualified feedstocks, such as lignocellulosic or hemicellulosic matter or cultivated algae, that meets EPA fuel registration requirements and is not alcohol of less than 150 proof.

What is the credit rate?

Line 1 of the form prints a rate of $1.01 per gallon of qualified second generation biofuel production.

Do partners and shareholders file Form 6478?

The instructions say taxpayers whose only source of the credit is a partnership, S corporation, cooperative, estate or trust are not required to file it, and report the credit directly on Form 3800.

Is the credit counted as income?

The instructions say the line 1 credit is included in income as other income on the return, even if the tax liability limit keeps part of the credit from being used.

Can the credit be claimed for fuel sold after 2024?

The 10/2023 instructions say not to claim it for fuel sold or used after 2024 unless the credit is extended again. The About page lists a January 2026 update about tax years beginning after 2024.

Is registration with the IRS required?

The instructions say all producers of second generation biofuel must be registered with the IRS, and point to Form 637, Application for Registration.