Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit
Use Form 6478 to figure your alcohol and cellulosic biofuel fuels credit. You claim the credit for the tax year in which the sale or use occurs. This credit consists of the:
- Alcohol mixture credit,
- Alcohol credit,
- Small ethanol producer credit, and
- Cellulosic biofuel producer credit.
You may claim or elect not to claim the alcohol and cellulosic biofuel fuels credit at any time within 3 years from the due date of your return (determined without regard to extensions) on either an original or an amended return for the tax year of the sale or use.
CAUTION: Before claiming a credit on Form 6478, the alcohol fuel mixture credit must be taken against any section 4081 liability on Form 720. Any credit in excess of the section 4081 liability can be taken as a claim for payment on Form 8849 or an income tax credit on Form 4136.
Other Items You May Find Useful:
Form 720, Quarterly Federal Excise Tax Return
Form 1065, U.S. Return of Partnership Income
Form 1120S, U.S. Income Tax Return for an S Corporation
Form 3800, General Business Credit
Form 4136, Credit for Federal Tax Paid on Fuels
Form 8849, Claim for Refund of Excise Taxes
Comment on Form 6478
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