Section 40A(b)(4) – Small — 0726 Publ 5884 (PDF)

Section 40A(b)(4) provides a production tax credit for eligible small agri-biodiesel producers. Transfer of the section 40A(b)(4) credit only applies to fuel used or sold after June 30, 2025.

Registration Section	Field	Field Description
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Placed in Service	See "Important Dates"
Facility/Property Location	City	City
Facility/Property Location	County	See “Facility/Property Location”
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Facility/Property Location	State	State
Facility/Property Location	Street Address	Street Address
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	Is the facility/property owned by more than one taxpayer?	Is the facility/property owned by more than one taxpayer?
Facility/Property Location	What is your percentage of ownership?	Enter your percentage of ownership enter up to two decimals. (E.g. 1/3 owner = “33.33”)
Facility/Property Information	Type of Qualifying Facility/Property	Enter description of the qualifed facility. (E.g. Small agri-biodiesel producer.)
Facility/Property Information	Additional Information, if any.	Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ownership relationship.