Tín dụng nhiên liệu diesel sinh học và nhiên liệu diesel tái tạo
Form 8864 is a tax form for reporting biodiesel, renewable diesel, or sustainable aviation fuels (SAF) credits. Eligible fuels include biodiesel and renewable diesel mixtures produced from ASTM D6751 and EPA-registered fuels and fuel additives, and sustainable aviation fuel mixtures produced in the US with a lifecycle greenhouse gas emissions reduction percentage of at least 50%. Claimants must attach certificates and reseller statements. The form includes columns for reporting number of gallons sold or used and their corresponding rates for different types of fuels. Cooperatives, estates, and trusts should report on line 12, while partnerships and S corporations should report on Schedule K.
Individuals, estates, trusts, cooperatives, and other tax-exempt organizations that have produced and sold biodiesel or renewable diesel fuel during the tax year can file Form 8864 to claim the production tax credit.
Form 8864, Biodiesel and Renewable Diesel Fuel Credit, is used by individuals, estates, trusts, cooperatives, and other tax-exempt organizations to claim the biodiesel and renewable diesel fuel production tax credit.
Form 8864 must be filed with the taxpayer's annual income tax return, which generally has a deadline of April 15th (or October 15th for extensions). However, it's important to note that the production tax credit is claimed in the year the fuel is produced and sold, so Form 8864 may need to be filed before the tax return is due.
Form 8864 is filed with the taxpayer's annual income tax return. For individuals, this would be Form 1040 or Form 1040-SR. For estates and trusts, it would be Form 1120, Form 1120-S, or Form 1041. Cooperatives and other tax-exempt organizations file their own returns on Form 1120 or Form 990.
Form 8864 requires information about the quantity and sale price of biodiesel or renewable diesel fuel produced, sold, and used during the tax year. It also requires identifying information for the taxpayer and any relevant partners, members, or beneficiaries.
Mẫu 8864 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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