0120 Form 6478 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f6478.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

Form

(Rev. January 2020) Department of the Treasury Internal Revenue Service

• Attach to your tax return.

• Go to www.irs.gov/Form6478 for instructions and the latest information.

OMB No. 1545-0231

Attachment Sequence No. 83

Name(s) shown on return Identifying number

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

Type of Fuel

(a) Number of Gallons

Sold or Used

(b) Rate

1 Qualified second generation biofuel production (see instructions for election) . . . . . . . . . . . . . . . . . 1 $1.01

2 Enter the amount from column (c) on line 1. Include this amount in your income for the tax year, and enter your IRS registration number (see instructions) . . . 2 3 Biofuel producer credit from partnerships, S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 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 the appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . 4 5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on the appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . . 6

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13605J Form 6478 (Rev. 1-2020)