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Name(s) shown on return (a) Number of Gallons Sold or Used Type of Alcohol Fuel Qualified ethanol fuel production (in gallons) Straight alcohol and alcohol mixtures: a 190 proof or greater (in gallons) b Less than 190 proof but at least 150 proof (in gallons) 3 Add lines 1, 2a, and 2b in both columns 4 Other fuels blended with the alcohol on lines 2a and 2b 5a Total gallons of fuel. Add lines 3 and 4 (column (a)) 1 2 b Total gallons containing less than 5.7% of 190-proof alcohol or that are.

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How to fill out the Form 6478 online

This guide provides detailed instructions for filling out Form 6478, which is used to calculate your credit for alcohol used as fuel. Whether you are a small business owner or an individual, this guide aims to simplify the process of completing the form online.

Follow the steps to fill out Form 6478 efficiently

  1. Click ‘Get Form’ button to obtain the form and open it in the editor.
  2. Begin by entering your identifying number and the name(s) as they appear on your return in the designated fields.
  3. In the following section, you will specify the number of gallons of alcohol sold or used. Make sure to separate qualified ethanol fuel production from other types.
  4. Input the number of gallons for straight alcohol and alcohol mixtures in the subsequent fields. Pay attention to the proof levels of the alcohol when reporting.
  5. Complete the additional lines regarding blended fuels, ensuring you summarize the total gallons accurately.
  6. Verify if any of your fuels qualify for exemption from excise taxes as outlined in the instructions, and fill in line 5b accordingly.
  7. Report any credits received from flow-through entities in line 10, if applicable.
  8. Once all fields are completed, review your entries for accuracy and completeness before finalizing your form.
  9. At the end, save your changes, and you will have the option to download, print, or share your completed form as needed.

Complete your Form 6478 online today to ensure you maximize your credits for alcohol used as fuel.

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Related content

About Form 6478, Biofuel Producer Credit
Sep 18, 2023 — Use this form to figure your section 40 biofuel producer credit. You...
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Credit for Alcohol Used as Fuel
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Instructions for Form 720 (Rev. April 2017)
Apr 27, 2017 — Production in the Instructions for Form 6478, Biofuel. Producer Credit...
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A second generation biofuel producer that is registered with the IRS may be eligible for a tax incentive in the amount of up to $1.01 per gallon of second-generation biofuel that is: sold and used by the purchaser in the purchaser's trade or business to produce a second-generation biofuel mixture; sold and used by the ...

The biodiesel mixture credit of any taxpayer for any taxable year is $1.00 for each gallon of biodiesel used by the taxpayer in the production of a qualified biodiesel mixture.

Use this form to figure your section 40 biofuel producer credit. You claim the credit for the tax year in which the sale or use occurs.

Effective Jan. 1, 2023, a new blenders tax credit (BTC) makes SAF producers eligible for a $1.25 per gallon credit for each gallon of SAF sold as part of a qualified fuel mixture with a demonstrated life cycle greenhouse gas (GHG) reduction of at least 50% compared to conventional jet fuel.

Qualified biodiesel producers or blenders are eligible for an income tax credit of $1.00 per gallon of pure biodiesel (B100) or renewable diesel produced or used in the blending process.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232