Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

Instructions for Form 7218
(Rev. December 2025)

Clean Fuel Production Credit
Section references are to the Internal Revenue Code
unless otherwise noted.

sections 6426(k) and 40A credits. See Coordination with
other credits, later, for more information.

General Instructions

Safe harbor for substantiation of emissions rate for
non-SAF production. Producers of non-SAF
transportation fuel may substantiate the emissions rate for
a non-SAF transportation fuel by obtaining certification for
that fuel in substantially the same form and manner for
certifying a SAF transportation fuel emissions rate as
described in the appendix of Notice 2025-10.

Future Developments

For the latest information about developments related to
Form 7218 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form7218.
Form 7220, Prevailing Wage and Apprenticeship
(PWA) Verification and Corrections. For each qualified
facility where you produced clean fuel and are claiming
the increased credit amount for meeting the prevailing
wage and apprenticeship requirements, you must file a
separate Form 7220.
Notice 2025-10. This notice announces forthcoming
proposed regulations and provides guidance on the
determination of the clean fuel production credit, including
credit eligibility, calculation, claim filing, registration, and
certification.
Notice 2025-11. This notice provides initial guidance on
how to determine emissions rates and includes the first
emissions rates table for fuel produced after December
31, 2024.
Notice 2025–37. This notice publishes the inflation
adjustment factor and applicable amounts for calendar
year 2025 for the clean fuel production credit.
Termination date. Public Law 119-21 changed the
termination date for the section 45Z clean fuel production
credit from December 31, 2027 to December 31, 2029.
Specified foreign and foreign-influenced entity.
Public Law 119-21 disallows specified foreign and
foreign-influenced entities from claiming the 45Z credit.
See How To Claim the Credit, later, for more information.
Prohibition on foreign feedstocks. Public Law 119-21
prohibits certain foreign feedstocks for fuel produced after
December 31, 2025. See Column (b), later, for more
information.
Sustainable Aviation Fuel (SAF). Public Law 119-21
removed the special rate for SAF produced after
December 31, 2025. See Applicable Amount, later, for
more information.
Emissions rate. Public Law 119-21 changed how certain
emissions rates are determined for fuel produced after
December 31, 2025. See Emissions Factor, later, for more
information.
Coordination with other credits. Public Law 119-21
changed how the section 45Z credit coordinates with the
Oct 1, 2025

Reminders
Tax-exempt and governmental entities. Applicable
entities (such as certain tax-exempt and governmental
entities) can elect to treat the clean fuel production credit
as a payment of income tax. See Applicable entities, later.
Credit transfers. Eligible taxpayers, partnerships, and S
corporations can elect to transfer all or part of the credit
amount otherwise allowed as a general business credit to
an unrelated third-party in exchange for cash. Eligible
taxpayers don’t include applicable entities and electing
taxpayers. See Credit transfers, later.
Pre-filing registration. The IRS has established a
pre-filing registration that must be completed prior to
electing payment or transfer of the clean fuel production
credit. See Pre-filing registration requirement for payments
or transfers, later.

Purpose of Form

Use Form 7218 to claim the section 45Z credit for the
production of qualified clean fuel produced and sold after
2024.

How To Claim the Credit

To qualify for the credit, the clean fuel must be
transportation fuel produced in the United States
(including U.S. territories) by the taxpayer at a qualified
facility after 2024, and sold by the taxpayer to an unrelated
person for a use described in section 45Z(a)(4) during the
tax year. The taxpayer must be registered as a producer of
clean fuel under section 4101 at the time of production to
claim the credit. For more information about section 45Z(f)
registration requirements, see Notice 2024-49, available
at IRS.gov/irb/2024-26_IRB#NOT-2024-49.
Caution: Taxpayers who are specified foreign entities (as
defined in section 7701(a)(51)(B)) can't claim this credit
for tax years beginning after July 4, 2025.
Foreign-influenced entities (as defined in section 7701(a)
(51)(D)) can't claim this credit for tax years beginning after
July 4, 2027.
File a separate Form 7218 for each qualified facility for
which you claim the section 45Z credit. Complete Part I to
report facility information and the appropriate lines of Parts

Instructions for Form 7218 (Rev. 12-2025) Catalog Number 94870K
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

DRAFT

What’s New

TREASURY/IRS AND OMB USE ONLY DRAFT
II and III, as needed, to calculate your clean fuel
production credit for such facility.

Amount of Credit

The clean fuel production credit for any tax year is
adjusted annually for inflation. The credit is calculated by
multiplying the applicable amount by each gallon (or
gallon equivalent) of fuel produced and sold by the
emissions factor of the fuel.
If the fuel was produced and sold during calendar year
2025 the applicable amount before adjusting for inflation
ranges from $0.20 to $1.75 per gallon depending on
whether the fuel is sustainable aviation fuel (SAF) or
non-SAF, and if prevailing wage and apprenticeship
(PWA) requirements are met.

Applicable Amount

Type of fuel

Base amount

Non-SAF and PWA requirements are not met

$0.20

Non-SAF and PWA requirements are met

$1.00

SAF and PWA requirements are not met

$0.35

SAF and PWA requirements are met

$1.75

For all fuel produced after 2025 the applicable amount
before adjusting for inflation is either $0.20 (if PWA
requirements are not met) or $1.00 (if PWA requirements
are met) per gallon (or gallon equivalent).
The applicable amount is adjusted by multiplying the
base amount by the inflation adjustment factor for the
calendar year in which the sale of the transportation fuel
occurs. If an inflation adjusted applicable amount isn’t a
multiple of 1 cent, the amount must be rounded to the
nearest multiple of 1 cent.
For more information about the 2025 inflation
adjustment factor and applicable amounts, see Notice
2025-37, available at IRS.gov/irb/
2025-30_IRB#NOT-2025-37. The inflation adjusted
applicable amounts for 2025 range from $0.21 to $1.86
per gallon (or gallon equivalent).
Example. In 2025 the inflation adjustment factor is
1.0611. For non-SAF transportation fuel sold in 2025, the
base amount when PWA requirements aren't met is 21
cents (20 cents × 1.0611, then rounded to the nearest
cent). The alternative amount when PWA requirements
are met is $1.06 ($1.00 × 1.0611, then rounded to the
nearest cent). For SAF transportation fuel sold in 2025,
the base amount when PWA requirements aren't met is 37
cents (35 cents × 1.0611, then rounded to the nearest
cent). The alternative amount when PWA requirements
are met is $1.86 ($1.75 × 1.0611, then rounded to the
nearest cent).

Emissions Factor

The emissions factor is calculated by subtracting the
emissions rate or provisional emissions rate (PER) (in
2

The Treasury Department and the IRS will annually
publish a table that sets forth the emissions rate for similar
types and categories of transportation fuels based on the
amount of lifecycle greenhouse gas emissions as
described in section 211(o)(1)(H) of the Clean Air Act
(CAA) (42 U.S.C. 7545(o)(1)(H)), as in effect on August
16, 2022 (emissions rate table).
See Notice 2025-11 for initial guidance on how to
determine emissions rates and for the emissions rate
table for fuel produced after December 31, 2024, available
at IRS.gov/irb/2025-06_IRB#NOT-2025-11.
The following are applicable to fuel produced after
December 31, 2025:
• The emissions rate can't be less than zero.
• The emissions rate must be adjusted to exclude any
emissions attributed to indirect land use change. See
section 45Z(b)(1)(B)(iv), for more information.
• The Treasury Department and the IRS will provide
feedstock specific emissions rates for fuel derived from
animal manure. These emissions rates may be less than
zero. See section 45Z(b)(1)(B)(v), for more information.
PER value. In the case of any transportation fuel for
which an emissions rate has not been determined, a
taxpayer producing such fuel may request an emissions
value from the Department of Energy and use that
emissions value to file a petition with the Secretary of the
Treasury to determine the emissions rate with respect to
such fuel known as a provisional emissions rate (PER).
Applicable entities. Applicable entities (as defined
under section 6417(d)(1)(A)) that generally don’t benefit
from income tax credits may elect to treat the clean fuel
production credit as a payment of income tax. Resulting
overpayments may result in refunds.
Applicable entities making the elective payment
election for the clean fuel production credit must file the
following.
• Form 7218.
• Form 3800, General Business Credit.
• Form 990-T, Exempt Organization Business Income Tax
Return, or other applicable income tax return.
For a discussion of what is considered an applicable
entity, see Applicable entity making an EPE on IRA 2022
credits in the Instructions for Form 3800. For more
information on elective payment elections under section
6417, see Elective Payment of Certain Business Credits
Under Section 6417 or Section 48D in the Instructions for
Form 3800.
Credit transfers. Under section 6418, eligible taxpayers
can elect to transfer all or part of the clean fuel production
credit amount otherwise allowed as a general business
credit to an unrelated third-party in exchange for cash.
Eligible taxpayers don’t include applicable entities. For
more information on credit transfers, see Transfer of
Eligible Credits Under Section 6418 in the Instructions for
Form 3800.
Pre-filing registration requirement for payments or
transfers. Before you file your tax return, if you intend to
Instructions for Form 7218 (December 2025)

DRAFT

DRAFT

Base Amount Table for Fuel Produced and Sold
During Calendar Year 2025 (Without Inflation
Adjustment)

kilograms of CO2e per mmBTU) of the fuel from 50
kilograms of CO2e per mmBTU and dividing the result by
50 kilograms of CO2e per mmBTU.

TREASURY/IRS AND OMB USE ONLY DRAFT
make an elective payment election or transfer election on
Form 3800 for the clean fuel production credit, you must
complete a pre-filing registration for each qualified facility.
To register, go to IRS.gov/credits-deductions/register-forelective-payment-or-transfer-of-credits. See Pub. 5884,
Inflation Reduction Act (IRA) and CHIPS Act of 2022
(CHIPS) Pre-Filing Registration Tool, for more information.
Also see Registering for and Making EPEs and Transfer
Elections in the Instructions for Form 3800.
Coordination with other credits. The section 6426(k)
credit is not allowed for any SAF in a qualified mixture sold
or used on or after July 4, 2025, (or before July 4, 2025, to
the extent that claims under section 6426(k) have not
been paid or allowed as of such date) if a section 45Z
credit is allowable. See section 6426(k)(4) for more
information.
For fuel sold or used after June 30, 2025, the section
40A credit is determined in addition to any credit
determined under section 45Z. See the instructions for
Form 8864 for more information.
To meet the prevailing wage requirements with respect to
any qualified facility, a taxpayer must ensure that any
laborers and mechanics employed by the taxpayer or any
contractor or subcontractor in:
• The construction of such facility, and
• The alteration or repair of such facility are paid wages at
rates not less than the prevailing rates.
For qualified facilities placed in service before 2025, the
taxpayer isn’t subject to the prevailing wage requirements
with respect to the construction of the facility but is subject
to the prevailing wage requirements for the alteration or
repair of the facility with respect to any tax year beginning
after 2024, for which the section 45Z credit is allowed.
Correction and penalty mechanisms for a taxpayer's
failure to satisfy the prevailing wage requirements are set
forth under section 45(b)(7)(B).

Apprenticeship Requirements

The apprenticeship requirements apply only to the
construction of a qualified facility and include three
components: a labor hours requirement, a ratio
requirement, and a participation requirement.
• Under the labor hours requirement, the taxpayer must
ensure that, depending on when construction began, 10%
to 15% of the total labor hours performed in the
construction, alteration, or repair of the qualified facility
are performed by qualified apprentices from a registered
apprenticeship program.
• Under the ratio requirement, the taxpayer must ensure
that the applicable ratio of apprentices to journey-workers
established by the registered apprenticeship program is
met for apprentices working on the qualified facility each
day.
• Under the participation requirement, any taxpayer (or
contractor or subcontractor) that employs four or more
individuals in the construction, alteration, or repair of the
qualified facility must also hire at least one qualified
apprentice.
Certain transition rules may be applicable for qualified facilities placed in service before 2025. The
Instructions for Form 7218 (December 2025)

For further information on the PWA requirements, go to
IRS.gov/PWAFAQS.

Definitions
Applicable Material

The term “applicable material” means:
• Monoglycerides, diglycerides, and triglycerides;
• Free fatty acids; and
• Fatty acid esters.

Biomass

The term “biomass” means any organic material other
than oil, natural gas, and coal (including lignite), or any
product thereof.

CO2e

The term “CO2e” with respect to any greenhouse gas
means the equivalent carbon dioxide (as determined
based on relative global warming potential).

Greenhouse Gas

DRAFT

DRAFT

Prevailing Wage Requirements

taxpayer isn’t subject to the apprenticeship requirements
with respect to construction of a facility that occurs on or
before 90 days after June 25, 2024.

The term “greenhouse gas” has the same meaning given
to such term under section 211(o)(1)(G) of the CAA.

mmBTU

The term “mmBTU” means 1,000,000 British thermal
units.

Qualified Facility

The term “qualified facility” means a facility used for the
production of transportation fuels, and does not include
any facility for which one of the following credits is allowed
under section 38 for the tax year.
• The credit for production of clean hydrogen under
section 45V.
• The credit determined under section 46 to the extent
that such credit is attributable to the energy credit
determined under section 48 with respect to any specified
clean hydrogen production facility for which an election is
made under section 48(a)(15). An election made under
section 48(a)(15) is an irrevocable election.
• The credit for carbon oxide sequestration under section
45Q.

Sale

A sale for purposes of the section 45Z credit occurs when
the transportation fuel is sold by the taxpayer to an
unrelated person:
• For use by such person in the production of a fuel
mixture,
• For use by such person in a trade or business, or
• Who sells such fuel at retail to another person and
places such fuel in the fuel tank of such other person.

Sustainable Aviation Fuel (SAF)

The term “sustainable aviation fuel (SAF)” means the
portion of liquid fuel that isn’t kerosene that is sold for use
in an aircraft and:
3

TREASURY/IRS AND OMB USE ONLY DRAFT

• Meets the requirements of either ASTM International
D7566, or the Fischer-Tropsch provisions of ASTM
International D1655 Annex A1; and
• Isn’t derived from palm fatty acid distillates or
petroleum.

SAF must also meet the transportation fuel
requirements of section 45Z(d)(5)(A). For more
information on the SAF requirements, see the appendix in
Notice 2025-10, available at IRS.gov/irb/
2025-06_IRB#NOT-2025-10.
To claim the clean fuel production credit for the
production and sale of SAF, unrelated party certification is
required under section 45Z(f)(1)(A)(i)(II)(aa).
The term “transportation fuel” means fuel which:
• Is suitable for use in a highway vehicle or aircraft,
• Has an emissions rate which isn’t greater than 50
kilograms of CO2e per mmBTU,
• Isn’t derived from co-processing an applicable material
(or materials derived from an applicable material) with a
feedstock which isn’t biomass, and
• Isn't produced from a fuel for which a credit under
section 45Z is allowable.
The term “transportation fuel” includes non-SAF and
SAF transportation fuel.

Line 5b

Enter the date of your registration letter providing approval
for producers of transportation fuel with activity letter CN
(non-SAF) or CA (SAF). No clean fuel production credit
can be claimed for any transportation fuel unless the
taxpayer is registered as a producer of clean fuel under
section 4101 at the time of production. For example, if a
taxpayer receives a letter of registration dated June 30,
2025, the taxpayer cannot claim the section 45Z credit for
any transportation fuel produced and sold by the taxpayer
before June 30, 2025, even if all other section 45Z
requirements are met prior to that date. That taxpayer can
only claim the section 45Z credit for transportation fuel
produced and sold on or after June 30, 2025.

Line 6

Part I—Facility and Other Information

Check the box if you are using a PER to calculate the
clean fuel production credit. A taxpayer may file a petition
with the Secretary for determination of the emissions rate
for any transportation fuel for which an emissions rate has
not already been established. See Emissions Factor
earlier, for more information.

Line 1

Line 7

If applicable, enter the IRS-issued registration number for
the facility. See Pre-filing registration requirement for
payments or transfers, earlier.

Check “Yes” if you satisfy the section 45Z(f)(6) and section
45Z(f)(7) PWA requirements. See Prevailing Wage
Requirements and Apprenticeship Requirements, earlier.

Line 2a

Additional information for increased credit amount. If
you checked “Yes” on line 7 and are using an increased
applicable amount on Part III, column (g), you must also
file Form 7220, Prevailing Wage and Apprenticeship
(PWA) Verification and Corrections, to establish
compliance with the PWA requirements. File a separate
Form 7220 for each qualified facility for which you are
claiming increased credit amounts.

Specific Instructions

Enter a description of the qualified facility where the
transportation fuel was produced.

Line 2b

If different from filer, enter owner’s name and taxpayer
identification number (TIN).

Lines 2c and 2d

Enter the address of the facility and the coordinates of the
facility.

Line 3

Enter the date construction began.

Line 4

Enter the date the qualified facility was originally placed in
service. This information is needed to determine the credit
amount based on PWA requirements.

Line 5a

Enter the producer registration number issued by the IRS.
See Notice 2024-49, section 4, available at IRS.gov/irb/
2024-26_IRB#NOT-2024-49, and the appendix in Notice
2025-10, available at IRS.gov/irb/
4

Part II—Clean Aviation and
Non-Aviation Transportation Fuel
Production Credit
Line 2

On a separate Form 7218 enter "Credits from
Pass-Through Entities" on line 2a of Part I and report your
total distributive share from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code X);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code X);
• Schedule K-1 (Form 1041), Beneficiary’s Share of
Income, Deductions, Credits, etc., box 13 (code L); and
• Form 1099-PATR, Taxable Distributions Received From
Cooperatives, box 12.
Instructions for Form 7218 (December 2025)

DRAFT

DRAFT

Transportation Fuel

2025-06_IRB#NOT-2025-10, for the procedures to
register as a producer of clean fuel. Frequently asked
questions about applying for registration are available at
IRS.gov/newsroom/frequently-asked-questions-aboutapplying-for-registration-for-the-clean-fuel-productioncredit-under-ss-45z.
If the registration number does not fit on this line or you
have more than one registration number, please attach a
document with this information to your Form 7218.

TREASURY/IRS AND OMB USE ONLY DRAFT
Partnerships and S corporations must enter the
passed-through credits on line 2. Also, estates and trusts
that can allocate the source credit to beneficiaries, and
cooperatives that can allocate the credit to patrons, must
enter the passed-through credits on line 2.
If you are not a filer described above, and your only
clean fuel production credit is a credit(s) passed through
to you, you can report the credit(s) directly on Form 3800,
Part III, line 1q.

Line 3
Partnerships and S corporations. If you are a
partnership or S corporation electing to transfer the clean
fuel production credit with respect to a qualified facility (or
portion thereof) under section 6418(c), you must report
the total credit amount with respect to your facility on Form
3800, Part III, line 1q, and not on Schedule K.
Cooperative election to allocate credit to patrons. A
cooperative described in section 1381(a) that is more than
50% owned by agricultural producers or by entities owned
by agricultural producers can elect to allocate any part of
the credit among the patrons of the cooperative. The
credit is allocated among the patrons eligible to share in
patronage dividends on the basis of the quantity or value
of business done with or for such patrons for the tax year.
If the cooperative is subject to the passive activity rules,
include on line 2 any clean fuel production credit 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 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 4, as applicable. However, the election
isn’t effective unless (a) made on a timely filed return
(including extensions), and (b) the organization
designates the apportionment in a written notice mailed to
its patrons during the payment period described in section
1382(d) or on Form 1099-PATR.
If you timely file 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.
Estates and trusts. Allocate the credit on line 3 between
the estate or trust and the beneficiaries in the same
proportion as income was allocated and enter the
beneficiaries’ share on line 4.
If the estate or trust is subject to the passive activity
rules, include on line 2 any clean fuel production credit
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

Instructions for Form 7218 (December 2025)

Part III—Clean Aviation and
Non-Aviation Transportation Fuel
Produced and Sold After 2024
Column (a)

Enter the type of fuel and if it’s non-SAF or SAF. For more
information on types of fuel that may qualify as
transportation fuel, see the appendix in Notice 2025-10,
available at IRS.gov/irb/2025-06_IRB#NOT-2025-10, and
the appendix in Notice 2025-11 available at IRS.gov/irb/
2025-06_IRB#NOT-2025-11.

Column (b)

Enter the type of feedstock used to produce the fuel. See
the appendix in Notice 2025-11 for the 2025 emissions
rate table, which covers various feedstocks. Future
emissions rate tables will be available on IRS.gov.

All fuel produced after 2025 must be exclusively
derived from a feedstock which was produced or grown in
the United States, Mexico, or Canada.

Column (c)

Enter the four-digit calendar year when the fuel was sold.

Column (d)

Enter the emissions rate or PER value (in kilograms of
CO2e per mmBTU) of the fuel. See Emissions Factor,
earlier.

Column (e)

Subtract the emissions rate or PER value (in kilograms of
CO2e per mmBTU) from 50 kilograms of CO2e. Divide the
result by 50 kilograms of CO2e, then round to the nearest
multiple of 0.1, and enter in column (e).
50 kg of CO2e − emissions rate or PER value (kg of CO2e)
50 kg of CO2e

Column (f)

Enter the number of gallons or gallon equivalents of fuel
sold in the calendar year.

Column (g)

Enter the inflation-adjusted applicable amount for the fuel
sold. See Applicable Amount, earlier, to determine which
amount to use.

Column (h)

For all lines with entries, multiply column (e) x column (f) x
column (g) and enter the product in the corresponding line
of column (h). On line 25, add all the column (h) amounts,
and enter on Part II, line 1.

5

DRAFT

DRAFT

Line 4

or trust and the beneficiaries. For details, see the
Instructions for Form 8582-CR.

TREASURY/IRS AND OMB USE ONLY DRAFT
Paperwork Reduction Act Notice. We ask for you to obtain the information on this form to carry out the Internal
Revenue laws of the United States. You are required to obtain this information.
You are not required to obtain the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
is approved under OMB control number 1545-0074 for individual filers, under OMB control number 1545-0047 for
tax-exempt filers, under OMB control number 1545-0123 for business filers, and under OMB control number 1545-0092
for trust filers. For the estimated averages, see the instructions for your income tax return.

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.

6

Instructions for Form 7218 (December 2025)