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Form 8864: Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
IRS Form 8864 is used to claim the biodiesel, renewable diesel, or sustainable aviation fuels credit, specifically the section 40A small agri‑biodiesel producer credit, for eligible taxpayers. The credit is extended through December 31 2026.
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IRS Form 8864 - Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
IRS Form 8864 is used to claim the biodiesel, renewable diesel, or sustainable aviation fuels credit, specifically the section 40A small agri‑biodiesel producer credit, for eligible taxpayers. The credit is extended through December 31 2026.
Risk Radar
Scan points- 1Claiming the credit for fuel sold after Dec 31 2026 leads to denial.
- 2Claiming the credit for fuel sold after Dec 31 2026.
- 3Failing to register with IRS using Form 637 before filing.
- 4Not completing the pre‑filing registration before electing a credit transfer.
- 5Omitting required recapture tax on Form 720 when credit is misused.
Plain English
Form 8864 lets producers of qualified agri‑biodiesel report the credit they earned for fuel they sold or used. It also requires you to report any tax you must pay back if the fuel is used in a way that isn’t allowed.
Submission Date
- Filing date: 2026-01-07 16:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming the section 40A small agri‑biodiesel producer credit for the tax year the fuel is sold or used.
- Do not use it when the fuel was sold or used after the credit period expires (after December 31 2026 for the small agri‑biodiesel producer credit).
- Check Form 3800 instead when you need to report the credit on the general business credit form or make a transfer election.
Form selector
Use this form or another form?
Electing to transfer all or part of the credit to an unrelated third party
Credit transfer must be reported on the general business credit form
✓ Confirm pre‑filing registration number is entered on Form 8864
Cooperative allocating credit to its patrons
Determines allowed producer credits after passive‑activity limits
✓ Verify election on line 12 of Form 8864
Estate or trust allocating credit between estate and beneficiaries
Calculates passive activity credit limitations for the estate/trust
✓ Ensure SAF credit portion is reported on Form 3800, Part III, line 1ff
Deadline or filing window
The credit for biodiesel, renewable diesel, and SAF expires for fuel sold or used after Dec 31 2024, while the small agri‑biodiesel producer credit remains available through Dec 31 2026. An election not made on the original return can be filed on an amended return within 6 months of the due date (excluding extensions). No other filing deadline is specified.
Checklist
What you need before filling it out
Name(s) shown on return
Taxpayer’s legal name as on the return · Form 8864 header
Identifying number
Social Security Number or EIN · Form 8864 top section
IRS registration number for transfer election
Registration number from pre‑filing tool · Form 8864 line for transfer election
Type of fuel
Documentation of fuel type (biodiesel, renewable diesel, SAF) · Form 8864 fuel type field
Number of gallons sold or used
Fuel sales records · Form 8864 gallons field
Before you submit
- 1Enter the taxpayer’s name exactly as shown on the tax return
- 2Enter the correct Social Security Number or EIN
- 3If making a transfer election, obtain and enter the IRS‑issued registration number
- 4Select the appropriate type of fuel
- 5Enter the total gallons of fuel sold or used
- 6Enter the applicable credit rate per gallon
- 7Calculate the credit (gallons × rate) and verify the amount
- 8Attach Form 8864 to the corresponding tax return
- 9Confirm the form bears the Rev. December 2025 edition
- 10Retain a copy of the completed form for your records
How to file this form
- 1Complete all required fields on Form 8864
- 2If transferring the credit, register beforehand and enter the registration number
- 3Attach Form 8864 to the appropriate tax return
- 4File the return with the IRS (e‑file or mail)
- 5Obtain an IRS acknowledgment of filing (e‑file receipt or certified‑mail proof)
Known limitations
- 1The credit cannot be claimed for fuel sold or used after December 31 2026 for the small agri‑biodiesel producer credit.
- 2Credits for section 40A, biodiesel, biodiesel mixture, renewable diesel, and section 40B SAF expired for fuel after December 31 2024.
- 3A transfer election is invalid without completing the pre‑filing registration requirement.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8864 (Rev. December 2025) is the current edition; the instructions direct filers to www.irs.gov/Form8864 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — Not stated in the official source — verify on the agency site
Quick Facts
Downloads
After you file
- 1Keep the completed Form 8864 and supporting records for at least three years
- 2Monitor your IRS account for the credit acknowledgment
- 3If you receive a notice of adjustment, review the details and respond promptly
- 4Correct any errors by filing an amended return with a revised Form 8864
- 5Store the IRS acknowledgment with your tax file as proof of filing
Sources
- SRCInstructions p.1 — credit extension through December 31 2026 for the small agri‑biodiesel producer credit.
- SRCInstructions p.1 — credit period expired after December 31 2024 for other biodiesel and SAF credits.
- SRCInstructions p.1 — purpose of Form 8864 is to claim the section 40A small agri‑biodiesel producer credit.
- SRCInstructions p.1 — pre‑filing registration required before making a transfer election.
- SRCInstructions p.1 — transfer election information found on Form 3800 under section 6418.
- SRCInstructions p.2 — cooperative may allocate credit to patrons; election on line 12; use Form 8810.
- SRCInstructions p.3 — estate or trust passive activity rules require Form 8582‑CR; report on Form 3800, Part III.
- SRCForm p.1 — directs filers to attach Form 8864 to the tax return and visit www.irs.gov/Form8864 for latest information.
Common confusion points
Can I claim the credit for fuel sold in 2027?
The extension only applies through December 31 2026.
→ Verify the fuel sale date is on or before December 31 2026.
Do I need to register if I’m only claiming the credit and not transferring it?
Registration is required only for a transfer election.
→ Check whether you are making a transfer election on the form.
What if my cooperative is subject to passive‑activity rules?
You must include prior‑year disallowed credits on line 10 and complete Form 8810.
→ Confirm the cooperative election on line 12 and complete Form 8810.
How do I report the SAF credit portion when using Form 3800?
The SAF credit amount goes on Form 3800, Part III, line 1ff.
→ Ensure the amount on line 10 includes the SAF credit and report accordingly.
Is the credit available for non‑agricultural biodiesel producers?
The form is for the section 40A small agri‑biodiesel producer credit only.
→ Verify your producer status meets the small agri‑biodiesel definition.
Do I need to fill the reserved for future use columns?
Those columns are placeholders and not required for current filing.
→ Leave reserved columns blank.
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Questions about IRS Form 8864
What is IRS Form 8864 used for?
Form 8864 lets producers of qualified agri‑biodiesel report the credit they earned for fuel they sold or used. It also requires you to report any tax you must pay back if the fuel is used in a way that isn’t allowed.
Who must file IRS Form 8864?
Eligible taxpayers such as individuals, partnerships, S corporations, cooperatives, estates, or trusts that produce qualified agri‑biodiesel must file Form 8864.
What information does IRS Form 8864 require?
The form collects the total credit amount (lines 10‑13), the gallons produced, and any recapture tax to be reported on Form 720. It also requires a statement to patrons or beneficiaries for cooperatives, estates, or trusts.
How do I complete IRS Form 8864?
First, register with the IRS using Form 637 before filing. Complete Form 8864, entering credit amounts on lines 10‑13 and noting any SAF credit on Form 3800 line 1ff. If a credit transfer is planned, finish the pre‑filing registration and reference the election on Form 3800. Sign the return and attach any required patron or beneficiary statements before filing.
What happens if IRS Form 8864 is filed incorrectly?
If the credit is claimed incorrectly, the taxpayer must pay a recapture tax on each gallon and report it on Form 720, Part II, IRS No. 117.
Can I claim the credit for fuel sold in 2027?
The extension only applies through December 31 2026. Verify the fuel sale date is on or before December 31 2026.
Do I need to register if I’m only claiming the credit and not transferring it?
Registration is required only for a transfer election. Check whether you are making a transfer election on the form.
What if my cooperative is subject to passive‑activity rules?
You must include prior‑year disallowed credits on line 10 and complete Form 8810. Confirm the cooperative election on line 12 and complete Form 8810.
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