Form 7218 Clean Fuel Production Credit

Form

7218

Clean Fuel Production Credit

(December 2024)

OMB No. 1545-0123

Attach to your tax return.
Go to www.irs.gov/Form7218 for instructions and the latest information.

Department of the Treasury
Internal Revenue Service

Attachment
Sequence No.
Identifying number

Name(s) shown on return

Part I

218

Facility and Other Information (see instructions)

Caution: The facility must be a qualified facility under section 45Z(d)(4). Your eligibility to claim this credit is restricted if you have
taken credits for this facility related to section 45V, section 46 (to the extent such credit is attributable to a section 48(a)(15) election),
or section 45Q. See instructions.
1

If making an elective payment election or transfer election, enter the IRS-issued registration number for the facility:

2a

Description of facility:

b If different than filer, enter (i) owner’s name:
c

and (ii) owner’s TIN:

Address of the facility (if applicable):

d Coordinates.

(i) Latitude:

(ii) Longitude:

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Enter a “+” (plus) or “-” (minus) sign in the first box.

3

Date construction began (MM/DD/YYYY):

4

Date placed in service (MM/DD/YYYY):

5a

Enter the producer registration number:

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

b Date of registration approval for activity letter “CA” and/or “CN”:
6

Check this box if you are using provisional emissions rate(s) (PER) to determine your amount of credit

7

Does the facility satisfy IRC 45Z(f)(6) prevailing wage requirements and IRC 45Z(f)(7) apprenticeship requirements?
Yes.
No.

a
b

Part II

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Clean Aviation and Non-Aviation Transportation Fuel Production Credit

1

Enter the amount from Part III, line 25(h) .

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1

2

Clean fuel production credit from partnerships, S corporations, cooperatives, estates, and trusts .

2

3

Add lines 1 and 2. Cooperatives, estates, and trusts, go to line 4. Partnerships and S corporations
not electing transfer, stop here and report on Schedule K. All others, stop here and report this
amount on Form 3800, Part III, line 1q. See instructions
. . . . . . . . . . . . . .

3

4

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust .

4

5

Cooperatives, estates, and trusts, subtract line 4 from line 3. Report this amount on Form 3800, Part
III, line 1q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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For Paperwork Reduction Act Notice, see separate instructions.

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Cat. No. 94754J

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Form 7218 (12-2024)

Page 2

Form 7218 (12-2024)

Part III

Clean Aviation and Non-Aviation Transportation Fuel Produced and Sold After 2024 (see instructions)
(a)
Type of
fuel

(b)
Type of
feedstock

(c)
Calendar
year sold

(d)
Emissions Rate
or PER Value
in kg of CO2e
per mmBTU

(e)
Subtract (d) from 50 kg
of CO2e
per mmBTU
and divide
the result by
50 kg of CO2e
per mmBTU

(f)
Gallons or
gallon equivalents

(g)
Inflation-adjusted
applicable amount for
fuel sold

(h)
Multiply
columns
(e) x (f) x (g)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Total of column (h) .

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Form 7218 (12-2024)