8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fue

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TREASURY/IRS AND OMB USE ONLY DRAFT

8864

Form
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Biodiesel, Renewable Diesel, or
Sustainable Aviation Fuels Credit

Attach to your tax return.
Go to www.irs.gov/Form8864 for instructions and the latest information.

If making a transfer election, enter the IRS-issued registration number:
(a)
Number of gallons
sold or used

Type of Fuel

8
9
10
11

12
13

Reserved for future use . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . .
Qualified agri-biodiesel production for fuel sold or used before
July 1, 2025 . . . . . . . . . . . . . . . . .
Qualified agri-biodiesel production for fuel sold or used after
June 30, 2025, but before January 1, 2027 . . . . . . .

(b)
Rate

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

1
2
3
4
5
6
7

$.10

$.20
8
Add lines 7 and 8. Include this amount in income for your tax year. See instructions . . . . .
9
Biodiesel, renewable diesel, or sustainable aviation fuel credit from partnerships, S corporations,
cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . .
10
Add lines 9 and 10. Cooperatives, estates, and trusts, go to line 12. 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 . . . . . . . . . . . . . . . . . .
11
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
Cooperatives, estates, and trusts, subtract line 12 from line 11. Report this amount on the
appropriate line of Form 3800. See instructions . . . . . . . . . . . . . . . . .
13

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 25778F

Form 8864 (Rev. 12-2025) Created 10/27/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

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Attachment
Sequence No. 141
Identifying number

Name(s) shown on return

A

OMB No. 1545-0123