U.S. Income Tax Return for Estates and Trusts

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TREASURY/IRS AND OMB USE ONLY DRAFT

Instructions for Form 8864
(Rev. December 2025)

Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments

For the latest information about developments related to
Form 8864 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8864.

What's New

General Instructions
Purpose of Form

Use the December 2025 Form 8864 to report any
biodiesel, renewable fuel, or sustainable aviation fuel
(SAF) credit you received from a fiscal year partnership, S
corporation, cooperative, estate, or trust whose tax year
began 2024 (when the credit was still available) and ends
during your 2025 tax year.

Specific Instructions
Lines 1 through 9

These lines are now shown as "Reserved for future use."

Line 10

Use line 10 only if you’ve received a credit that was
allocated to you from a pass-through entity (an S
corporation, partnership, estate, trust, or cooperative).

Cooperatives. A cooperative described in section
1381(a) can elect to allocate any part of the small
agri-biodiesel producer credit to patrons of the
cooperative. The credit is allocated pro rata among the
patrons eligible to share in patronage dividends on the
basis of the quantity or value of business done with or for
the patrons for the tax year.
If the cooperative is subject to the passive activity rules,
include on line 10 any Form 8864 credits from passive
activities disallowed for prior years and carried forward to
this year. Complete Form 8810, Corporate Passive Activity
Loss and Credit Limitations, to determine the allowed
producer credits that can be allocated to patrons. For
details, see the Instructions for Form 8810.
The cooperative is deemed to have made the election
by completing line 12. However, the election isn’t effective
unless:
• It’s made on a timely filed return (including extensions);
and
• The cooperative designates the apportionment in a
written notice or Form 1099-PATR, Taxable Distributions
Received From Cooperatives, mailed to its patrons during
the payment period described in section 1382(d).
If you timely filed your return without making an
election, you can still make the election by filing an
amended return within 6 months of the due date of the
return (excluding extensions). Enter “Filed pursuant to
section 301.9100-2” on the amended return.
Once made, the election can’t be revoked.

If you are entering the biodiesel, renewable diesel amount
on 2025 Form 3800, enter it on Part III, line 1l. Report the
SAF amount on 2025 Form 3800, Part III, line 1ff.

Estates and trusts. Allocate the biodiesel, renewable
diesel, or sustainable aviation fuel credit on line 11
between the estate or trust and the beneficiaries in the
same proportion as income was allocated and enter the
beneficiaries’ share on line 12.
If the estate or trust is subject to the passive activity
rules, include on line 10 any Form 8864 credits from
passive activities disallowed for prior years and carried
forward to this year. Complete Form 8582-CR, Passive
Activity Credit Limitations, to determine the allowed credit
that must be allocated between the estate or trust and the
beneficiaries. For details, see the Instructions for Form
8582-CR.

Line 12

Line 13

If you are allocated a small agri-biodiesel producer
credit from a pass-through entity, the entity must tell you
the number of gallons for which it claimed the credit and
its productive capacity for agri-biodiesel. You, as a
shareholder, partner, beneficiary, or patron are subject to
the 15-million-gallon limitation for qualified agri-biodiesel
production and the 60-million-gallon productive capacity
limitation for an eligible small agri-biodiesel producer.

Line 11

A cooperative, estate, or trust allocating the small
agri-biodiesel credit must give the patron or beneficiary a

Jul 1, 2025

For 2025, report the biodiesel, renewable diesel amount
on 2025 Form 3800, Part III, line 1l.

Instructions for Form 8864 (Rev. 12-2025) Catalog Number 66373S
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

DRAFT

Credits expired. The section 40A biodiesel and
renewable diesel, and the section 40B sustainable
aviation fuel (SAF) credit expired for fuel sold or used after
December 31, 2024. Don't claim a credit for fuel sold or
used after 2024 on Form 8864.

statement providing them with the number of gallons for
which it claimed the credit and its productive capacity for
agri-biodiesel. An estate or trust must also provide the
amount of the small agri-biodiesel credit included as part
of the pass-through credit. See the above instructions for
line 10.

TREASURY/IRS AND OMB USE ONLY DRAFT
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
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and to allow us to figure and collect the right amount of tax.
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h

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the
estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 hr., 13 min.
45 min.
2 hr., 5 min.

DRAFT

DRAFT

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

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Instructions for Form 8864 (12-2025)