What’s New

New item B. Item B(i) asks if you made an entry in Part III, column (f), as a transferor or transferee of credits under section 6418. If “Yes,” item B(ii) asks for the number of transfer election statements attached to your return.

Schedule A (Form 3800). Transferors and transferees may use Schedule A (Form 3800) as their transfer election statement to report required information for each transferred credit. See Schedule A (Form 3800), Transfer Election Statement .

Small agri-biodiesel producer credit. P.L. 119-21, commonly known as the One Big Beautiful Bill Act restored the small agri-biodiesel producer credit figured on Form 8864 and reported on Form 3800, Part III, line 1l. See the Instructions for Form 8864 for more information. For fuel sold or used after June 30, 2025, you can make the section 6418 transfer election. See Transfer of Eligible Credits Under Section 6418 , later.