5879: Biodiesel Retailer and Distributor Tax Credit (Revision 2025-12)

Who files this form

Form 5879 is for qualifying Missouri biodiesel retailers and distributors claiming the Biodiesel Retailer and Distributor Tax Credit.

• A retail dealer owns or operates a Missouri retail service station where biodiesel blend is sold to the public and dispensed directly into vehicle fuel tanks.
• A distributor does business in Missouri and produces, refines, blends, compounds, manufactures, imports, or distributes motor fuel.
• Qualifying sales must be made at a Missouri retail service station or by a distributor directly to a final user located in Missouri.
• The qualifying blend must contain at least 5% and no more than 20% biodiesel fuel and meet the form’s fuel definitions.

Pass-through entities must claim the credit at the entity level. They cannot assign it or pass it through to partners, shareholders, or members.

When it's due

The form prints recurring deadlines but does not tie them to a specific tax year:

• April 15: The cutoff for eligible claims included in apportionment if total claims exceed the fiscal-year funding limit. If the due date falls on a Saturday, Sunday, or legal holiday, filing on the next business day is timely.
• July 1 through April 15: Claims received during this fiscal-year window are held until processing determines whether the funding limit has been exceeded.
• On or after July 1: If your credit was reduced through apportionment, you may file an amended return, Form 5879, and Form MO-TC for consideration in the following fiscal year beginning July 1.

The form says amended claims may continue until the full credit is redeemed or the refund limitation period expires. Generally, that period expires three years after the due date of that year’s return.

What you'll need

Have the following ready:

• Your claimant information, tax identification information, entity type, tax-year dates, and authorized representative’s contact information.
• The physical location of each qualifying retail service station. Distributors must provide each final user’s name and physical location. Attach a list if there is more than one location or final user.
• Qualified gallons sold during the tax year, separated into blends of 5% through 10% and blends above 10% through 20%.
• The applicable Missouri tax return and Form MO-TC, as directed by the filing instructions.
• A signed and notarized affidavit of compliance relating to unauthorized aliens. The form points to the Missouri Attorney General’s affidavit information.
• Form 2827 if the representative signing is not the taxpayer or an officer, member, or partner already registered with DOR for the tax period.

DOR may request documentation supporting your claim.

How to file

1. Complete the claimant information and qualification questions.
2. Enter qualified gallons of 5% through 10% blend on Line 1 and multiply by $0.02 for Line 3.
3. Enter qualified gallons above 10% through 20% blend on Line 4 and multiply by $0.05 for Line 6.
4. Add Lines 3 and 6 on Line 7 and enter the total on Form MO-TC.
5. Have the authorized representative sign and date the form.

Submit Form 5879 with Form MO-1040, MO-1120, or MO-PTE. The instructions also direct filers of those returns to report the credit on Form MO-TC, except for a composite MO-1040 return.

If you file MO-1065 or MO-1120S without MO-PTE, submit Form 5879 and Form MO-TC with that return. This also constitutes a refund claim. These claims must be submitted with a paper-filed return and mailed to:

Missouri Department of Revenue

P.O. Box 27

Jefferson City, MO 65105

The form also lists taxcredit@dor.mo.gov as an email submission option for these claims. It does not provide e-file instructions or a mailing address for the other return types.

Common mistakes

• Assuming the full credit will be available immediately. Claims may be reduced through apportionment. The form warns that the law does not waive interest, additions, or penalties because of apportionment.
• Leaving a potential tax balance unpaid while waiting. If your return would show tax due without the credit, the form suggests paying that amount by the return due date to avoid interest and applicable additions or penalties.
• Passing an entity’s credit to its owners. The credit must be claimed at the entity level and cannot be assigned or passed through to partners, shareholders, or members.
• Providing protected nonprofit affiliation information unnecessarily. The form says it does not require information identifying members, supporters, volunteers, or donors of federally tax-exempt Section 501(c) entities.

Questions people ask

How much is the credit per gallon?

The rate is $0.02 per qualified gallon for blends containing 5% through 10% biodiesel fuel, and $0.05 per qualified gallon for blends above 10% through 20%.

Can the credit offset withholding tax?

No. The credit applies against the retailer’s or distributor’s state income tax liability, excluding the withholding tax identified in the form.

Is there a statewide funding limit?

Yes. Total credits redeemed by all taxpayers cannot exceed $16,000,000 in a fiscal year. If claims exceed that amount, DOR apportions credits in an equal ratio among valid claims filed by the stated cutoff.

What happens if my return shows a refund even without this credit?

DOR will issue a partial refund for the overpayment apart from the credit. After the credit is apportioned and allowed, any additional overpayment or refundable credit will be refunded separately at a later date.

Official sources

• https://dor.mo.gov/forms/5879.pdf