IRS Issues Forms for Biodiesel Tax Credit Claims

The Internal Revenue Service (IRS) has released forms that biodiesel blenders can use to file claims for the $1.00/gallon biodiesel blender credit. One form is for retroactive 2015 claims, and the other is for 2016 claims. Claims for biodiesel blends created in 2016 must be filed separately from retroactive claims for blends created in 2015.   

2015 Claims -- Biodiesel blenders may use IRS Form 8849 Schedule 3. (Rev. January 2015) to file a one-time claim for 2015 retroactive biodiesel credits. Blenders must consolidate all 2015 biodiesel blender credits into a single claim. The "period of claim" for this form is 01/01/2015 - 12/31/2015.  The IRS has requested that claimants hand-write in the top margin of this form: "2015 Retroactive Biodiesel Blender Credit Claim." 2015 claims must be submitted on or before Aug. 8, 2016. The IRS may not accept any claims for 2016 retroactive credits filed after that date.
2016 Claims -- Biodiesel blenders may use IRS Form 8849 Schedule 3 (2016) to file a claim for biodiesel blends created during calendar year 2016.
Please contact NATSO's Legislative and Regulatory Counsel David Fialkov ( with any questions.
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David Fialkov

David Fialkov is the Vice President of Government Relations, as well as the Legislative and Regulatory Counsel, at NATSO. In this capacity, Mr. Fialkov directs NATSO's legislative, regulatory, and legal strategy on a range of issues, including transportation, energy and fuels, labor, data security, and taxes. Mr. Fialkov also oversees NATSO's political engagement program, including individualized legal and political counsel to member companies. Prior to joining NATSO, Mr. Fialkov was the senior associate in the Government Affairs and Public Policy practice at the law firm of Steptoe and Johnson in Washington, D.C. At Steptoe, Mr. Fialkov advised clients on legislative, regulatory, and political issues, as well as legal concerns. His primary clients included trade associations representing the motor fuel wholesale and retail industries, including the National Association of Convenience Stores and the Society of Independent Gasoline Marketers of America. Mr. Fialkov's focus was not only on the motor fuels business, but also the litany of other issues that retailers confront, including labor matters, foodservice issues, healthcare and employment issues, tax matters and data security. Prior to joining Steptoe, Mr. Fialkov graduated with honors from George Washington University Law School. He received his B.S. Summa cum laude with highest honors from Clark University in Worcester, MA. He lives in Washington, D.C. with his wife Allison and daughter Lilah. More

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