OMB No. 1545-0231
 6478
 Form
 Department of the Treasury
 Internal Revenue Service
 Attachment
 Sequence No.
 83
 Identifying number
 Name(s) shown on return
 (b)
 Rate
 (c)
 Column (a) x Column (b)
 (a)
 Number of Gallons
 Sold or Used
 Type of Alcohol Fuel
 1
 Straight alcohol and alcohol mixtures:
 2a
 b
 190 proof or greater (in gallons)
 2b
 3
 Less than 190 proof but at least 150 proof (in gallons)
 3
 2
 Add lines 1, 2a, and 2b in both columns
 4
 4
 Other fuels blended with the alcohol on lines 2a and 2b
 5a
 5a
 Total gallons of fuel. Add lines 3 and 4 (column (a))
 Total gallons containing less than 5.7% of 190-proof alcohol or
 that are exempt from excise taxes (see instructions)
 b
 5b
 6
 6
 Subtract line 5b from line 5a
 Break down line 6 into the number of gallons of:
 7
 7a
 a
 7b
 b
 Aviation fuel for use in noncommercial aviation containing at least 10% alcohol
 (see instructions)
 7c
 Gasohol (and other fuels) containing less than 85% alcohol (see instructions)
 c
 Special motor fuel containing 85% or more alcohol (see instructions)
 8
 Add lines 7a through 7c, column (c)
 8
 9
 Current year credit less excise tax benefit. Subtract line 8 from line 3. Include this amount in your income for 2001
 9
 10
 Alcohol fuel credit(s) from a partnership, S corporation, estate, or trust (see instructions)
 10
 Total current year credit for alcohol used as fuel. Add lines 9 and 10
 11
 11
 Only the rate for ethanol is shown. See instructions for lines 2 and 7 for rates for alcohol other than ethanol.
 See Who Must File Form 3800 to find out if you complete the lines below or file Form 3800.
 1
 .10
 a
 Qualified ethanol fuel production (in gallons)
 Cat. No. 13605J
 *
 Form
 6478
 (2001)
 Credit for Alcohol Used as Fuel
 *
 Attach to your return.
 For Paperwork Reduction Act Notice, see page 4.
 *
 Individuals. Enter the amount from Form 1040, line 40
 00/span>
 12
 Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,
 Part I, line 1; or the applicable line of your return
 00/span>
 00/span>
 15a
 15a
 Credit for child and dependent care expenses (Form 2441, line 9)
 15b
 Credit for the elderly or the disabled (Schedule R (Form 1040), line 20)
 b
 15d
 Foreign tax credit
 d
 15e
 Possessions tax credit (Form 5735, line 17 or 27)
 15f
 f
 15g
 g
 Credit for fuel from a nonconventional source
 h
 Qualified electric vehicle credit (Form 8834, line 20)
 15m
 Add lines 15a through 15l
 16
 Net income tax. Subtract line 15m from line 14. If zero, skip lines 17 through 20 and enter -0- on line 21
 13
 Alternative minimum tax (see instructions)
 13
 16
 Tentative minimum tax (see instructions)
 17
 17
 Enter 25% (.25) of the excess, if any, of line 18 over $25,000 (see instructions)
 19
 Subtract line 20 from line 16. If zero or less, enter -0-
 20
 20
 Credit for alcohol used as fuel allowed for the current year. Enter the smaller of line 11 or
 line 21 here and on Form 1040, line 50; Form 1120, Schedule J, line 6d; Form 1120-A, Part I,
 line 4a; Form 1041, Schedule G, line 2c; or the applicable line of your return
 22
 Mortgage interest credit (Form 8396, line 11)
 c
 15c
 12
 Regular tax before credits:
 14
 Add lines 12 and 13
 14
 18
 Enter the greater of line 17 or line 19
 18
 19
 i
 Adoption credit (Form 8839, line 14)
 15h
 15i
 District of Columbia first-time homebuyer credit (Form 8859, line 11)
 j
 k
 l
 Child tax credit (Form 1040, line 48)
 Education credits (Form 8863, line 18)
 15j
 15k
 Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a
 and 1b, or the amount from the applicable line of your return
 Net regular tax. Subtract line 15m from line 12. If zero or less, enter -0-
 21
 21
 22
 20
 01
 .53
 .3926
 .133
 .0535
 e Rate reduction credit (Form 1040, line 47)
 15l
 m
 
 
 Page
 2
 Form 6478 (2001)
 General Instructions
 Purpose of Form
 Use Form 6478 to figure your credit for alcohol used as fuel.
 This credit consists of the:
 You may claim or elect not to claim the alcohol fuel credit
 at any time within 3 years from the due date of your return
 (determined without regard to extensions) on either an
 original or an amended return.
 Definitions and Special Rules
 Alcohol
 00lcohol produced from petroleum, natural gas, or coal
 (including peat). Methanol produced from methane gas
 formed in waste disposal sites is not alcohol produced from
 natural gas, and is included for credit purposes.
 00lcohol of less than 150 proof. In figuring the proof of any
 alcohol, disregard any denaturants (additives that make the
 alcohol unfit for human consumption). The volume of alcohol
 includes any denaturant up to 5% of the volume of the
 alcohol and denaturant combined.
 00ses it as fuel or
 00ells it as fuel to another person.
 Straight Alcohol
 00se as a fuel in a trade or business or
 00ell at retail to another person and put in the fuel tank of
 that person's vehicle.
 Qualified Ethanol Fuel Production
 1. Is sold by the producer to another person00/span>
 00or use by the buyer in the buyer's trade or business to
 produce a qualified mixture (other than casual off-farm
 production),
 00or use by the buyer as a fuel in a trade or business, or
 00ho sells the ethanol at retail to another person and puts
 the ethanol in the retail buyer's fuel tank; or
 2. Is used or sold by the producer for any purpose
 described in 1 above.
 Special Fuel
 Noncommercial Aviation
 Recapture of Credit if not Used as Fuel
 00eparate the alcohol from the mixture,
 00se the mixture other than as a fuel,
 00ix straight alcohol on which the credit was allowed for
 the retail sale,
 00se the straight alcohol other than as a fuel, or
 00o not use the fuel for the purposes described under
 Qualified Ethanol Fuel Production above.
 Report the tax on Form 720 , Quarterly Federal Excise Tax
 Return.
 Eligible Small Ethanol Producer
 The credit is available only to the producer who blends the
 mixture. The producer must use or sell the mixture in a trade
 or business and the credit is available only for the year the
 mixture is sold or used. The credit is not allowed for casual
 off-farm production of a qualified mixture.
 00lcohol mixture credit,
 00lcohol credit, and
 00mall ethanol producer credit.
 Alcohol Mixture
 However, no credit is allowed for alcohol you used as a
 fuel in a trade or business if that alcohol was sold in a retail
 sale described above.
 Skip lines 1 through 9 if you are claiming only a credit that
 was allocated to you from a pass-through entity (i.e., S
 corporation, partnership, estate, or trust).
 Specific Instructions
 Use lines 1 through 9 to figure any alcohol fuel credit from
 your own trade or business.
 Note: We have shown in column (b) the rate for ethanol only.
 If you have a credit for alcohol other than ethanol, enter in
 column (b) the applicable rate shown in the instructions for
 lines 2a, 2b, and 7a through 7c.
 Line 1
 If the line 11 credit includes any small ethanol producer
 credit (line 1), you must separately state to each shareholder,
 partner (except a partner in an electing large partnership),
 beneficiary, etc., the number of gallons on which the credit
 was figured, and the productive capacity for alcohol that you,
 the pass-through entity, have. State the productive capacity
 in terms of gallons.
 S Corporations, Partnerships, Estates, and Trusts
 Section references are to the Internal Revenue Code.
 Alcohol, for credit purposes, includes ethanol and methanol
 but does not include the following.
 The alcohol must be used to make a qualified mixture. A
 qualified mixture combines alcohol with gasoline or special
 fuel. The producer of the mixture either:
 The alcohol must not be a mixture with gasoline or special
 fuel (other than as a denaturant). The credit is for alcohol
 which during the tax year you:
 This is ethanol produced by an eligible small ethanol
 producer (defined below) which during the tax year:
 This is a person who, at all times during the tax year, has a
 productive capacity for alcohol of 30 million gallons or less.
 This capacity includes alcohol made from petroleum, natural
 gas, coal, peat, and alcohol of less than 150 proof.
 This is any liquid fuel other than gasoline that is suitable for
 use in an internal combustion engine.
 This is the use of an aircraft other than in a business of
 transporting persons or property for pay.
 You must pay the tax on each gallon of the alcohol or the
 alcohol in the mixture at the applicable rate that you used to
 figure the credit if you claim any alcohol fuel credit and later
 you:
 Figure the total credit on lines 1 through 11. Then, allocate
 the line 11 credit to each shareholder, partner, and
 beneficiary in the same way that income and loss are
 divided. Electing large partnerships, include this credit in
 "general credits. "
 Enter the number of gallons of ethanol that meet the
 conditions listed under Qualified Ethanol Fuel Production
 above. Do not enter more than 15 million gallons. Multiply by
 the rate of 10 cents per gallon.
 See Pub. 378, Fuel Tax Credits and Refunds.
 Additional Information
 
 
 Line 7
 Line 7a. Enter under column (a) the number of gallons of fuel
 sold for use in or used in an aircraft in noncommercial
 aviation that is alcohol or alcohol blended with aviation fuel
 other than gasoline if you received an excise tax benefit
 because the mixture contained at least 10% alcohol. If the
 alcohol did not contain ethanol, the rate under column (b) is
 14 cents.
 Lines 7b and 7c. Use these lines for all other fuels (including
 gasohol) if you received an excise tax benefit because the
 fuels contained alcohol.
 Line 7b. Enter under column (a) the number of gallons of
 fuel that is a mixture containing less than 85% alcohol.
 Line 7c. Enter under column (a) the number of gallons of
 special motor fuel that contain 85% or more alcohol. If the
 alcohol did not contain ethanol, the rate under column (b) is
 6.05 cents.
 Line 9
 Line 10
 Line 11
 Page
 3
 Form 6478 (2001)
 If your credit from a pass-through entity includes the small
 ethanol producer credit, the pass-through entity must tell you
 the amount of the small producer credit included in the
 pass-through credit, the number of gallons for which the
 entity claimed the small ethanol producer credit, and the
 productive capacity for alcohol. You as a shareholder,
 partner, beneficiary, etc., are subject to the 15-million-gallon
 limitation for line 1 and the 30-million-gallon productive
 capacity limitation for an eligible small ethanol producer. If
 you receive a small ethanol producer credit from more than
 one entity, your credit may be limited.
 The rates are based on the percentage of alcohol in the
 mixture.
 Product
 Rate
 Ethanol
 Other than
 ethanol
 10% gasohol
 7.7% gasohol
 5.7% gasohol
 .053
 .04081
 .03021
 .060
 .0462
 .0342
 Who Must File Form 3800
 Complete Form 3800, General Business Credit, instead of
 completing lines 12 through 22 of Form 6478 to figure the
 tax liability limit if for this year you have:
 The general business credit consists of the following
 credits.
 The empowerment zone employment credit (Form 8844),
 while a component of the general business credit, is figured
 separately on Form 8844 and is never carried to Form 3800.
 00nvestment (Form 3468).
 00ork opportunity (Form 5884).
 00lcohol used as fuel (Form 6478).
 00esearch (Form 6765).
 00ow-income housing (Form 8586).
 00nhanced oil recovery (Form 8830).
 00isabled access (Form 8826).
 00enewable electricity production (Form 8835).
 00ndian employment (Form 8845).
 00mployer social security and Medicare taxes paid on
 certain employee tips (Form 8846).
 00ontributions to selected community development
 corporations (Form 8847).
 00rans-Alaska pipeline liability fund.
 00rphan drug (Form 8820).
 00elfare-to-work (Form 8861).
 00eneral credits from an electing large partnership (Schedule
 K-1 (Form 1065-B)).
 00 credit from a passive activity, or
 00 carryback or carryforward of any of the credits,
 00ore than one of the credits included in the general
 business credit listed below,
 Line 13
 00ndividuals: Form 6251, line 28.
 00orporations: Form 4626, line 15.
 00states and trusts: Form 1041, Schedule I, line 39.
 Line 2a
 Line 4
 Line 5b
 Line 2b
 Enter the number of gallons included on line 5a that contain
 less than 5.7% of 190-proof alcohol or that are exempt from
 excise taxes. The fuel can be exempt because of specific
 exemption, credit, or refund provisions other than the alcohol
 fuel credit.
 Enter the number of gallons of other fuels that you blended
 with the alcohol shown on lines 2a and 2b. Other fuels
 include gasoline and special fuel.
 Enter the number of gallons of 190 proof or greater alcohol
 and multiply by the rate. For alcohol other than from ethanol,
 the rate is 60 cents per gallon.
 Enter the number of gallons of alcohol that is less than 190
 proof but at least 150 proof and multiply by the rate. For
 alcohol other than from ethanol, the rate is 45 cents per
 gallon.
 If you sold or used alcohol or an alcohol mixture as fuel, you
 may have been entitled to an exemption, credit, refund, or a
 reduced rate of excise tax. The alcohol fuel credit must be
 reduced to take into account any of these benefits.
 Include this amount in income under"Otherincome"onthe
 applicable line of your income tax return, even if you cannot
 use all the credit because of the tax liability limitations.
 Enter the amount of credit that was allocated to you as a
 shareholder, partner, or beneficiary.
 For an estate or trust, the credit on line 11 is allocated
 between the estate or trust and the beneficiaries in
 proportion to the income allocable to each. In the margin to
 the right of line 11, the estate or trust should enter its part of
 the total credit. Label it"1041Portion"anduse this amount
 in lines 12 through 22 (or Form 3800) to figure the credit to
 claim on Form 1041. Also, enter and identify the
 beneficiaries' share of the credit to the right of line 11, and
 attach a schedule to Form 6478 showing how the total credit
 was divided.
 Enter the alternative minimum tax (AMT) from the following
 line of the appropriate form or schedule.
 00ew markets (Form 8874).
 
 
 Page
 4
 Form 6478 (2001)
 Line 17
 Line 19
 Line 22
 Paperwork Reduction Act Notice. We ask for the
 information on this form to carry out the Internal Revenue
 laws of the United States. You are required to give us the
 information. We need it to ensure that you are complying
 with these laws and to allow us to figure and collect the right
 amount of tax.
 The time needed to complete and file this form will vary
 depending on individual circumstances. The estimated
 average time is:
 Recordkeeping
 12 hr., 12 min.
 Learning about the
 law or the form
 18 min.
 Preparing and sending the form
 to the IRS
 30 min.
 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.
 You are not required to provide 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.
 00ndividuals: Form 6251, line 26.
 00orporations: Form 4626, line 13.
 00states and trusts: Form 1041, Schedule I, line 37.
 Although you may not owe AMT, you generally must still
 compute the tentative minimum tax (TMT) to figure your
 credit. For a small corporation exempt from the AMT under
 section 55(e), enter zero. Otherwise, complete and attach the
 applicable AMT form or schedule. Enter on line 17 the TMT
 from the line shown below.
 See section 38(c)(3) for special rules that apply to married
 couples filing separate returns, controlled corporate groups,
 regulated investment companies, real estate investment
 trusts, and estates and trusts.
 If you cannot use part of the credit because of the tax
 liability limit (line 21 is smaller than line 11), carry it back 1
 year then forward for up to 20 years. See the Instructions for
 Form 3800 for details.