About Form 6478, Biofuel Producer Credit

 

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. This credit consists of the second generation biofuel producer credit

Current revision

Recent developments

Completing Form 6478 for tax years beginning after 2024 – 20-JAN-2026

Inflation Reduction Act of 2022, extended several fuel tax credits through Dec. 31, 2024. Go to fuel tax credits for details.

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Page Last Reviewed or Updated: 23-Jan-2026