Form 3800 changes for 2025: transfer elections move onto the form

• Item B(i) asks whether the filer made an entry in Part III, column (f), as a transferor or transferee under section 6418; item B(ii) asks how many transfer election statements are attached.
• Transferors and transferees may use Schedule A (Form 3800) as the transfer election statement, reporting the required details for each credit.
• The small agri-biodiesel producer credit is restored (Form 8864, Part III line 1l), and a section 6418 transfer election is available for fuel sold or used after June 30, 2025.

The Reminders section points to the new credit lines for section 45Y (line 1gg), 45Z (line 1q) and 48E (line 1v), and to the section 6417 revocation rules. Clients buying or selling credits should keep the transfer agreement and payment record with the return.