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 Form 6478 PDF Instructions for Form 6478 (Print Version PDF) Recent developments Inflation Reduction Act of 2022, extended several fuel tax credits through December 31, 2024. Go to fuel tax credits for details. Other items you may find useful All Form 6478 revisions About Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds) Other current products Related items About Form 637, Application for Registration (For Certain Excise Tax Activities) About Form 720, Quarterly Federal Excise Tax Return About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit About Form 4136, Credit For Federal Tax Paid On Fuels About Form 5735, American Samoa Economic Development Credit About Form 8849, Claim for Refund of Excise Taxes
