Form BPC Fillable Biomass Producer and Collector Credit
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(Address City State Zip) (Biomass Type) (Biomass Type) (Clear This Page) Clear This Page (column 1) (column 2) (Credit Rate X Quantity) (Credit Rate X Quantity) (Credit Rate) (Credit Rate) (Date) (Date) (FEIN or BIN of Entity) (in pounds gallons (Name of Biofuel Producer) (Name of Biofuel Producer) (Name of Pass Through Entity) (Name) (or fiscal year end date) Form (Quantity of Biomass) (Quantity) (SSN/Oregon Business ID) (Telephone) (text) (text) (text) (text) (text) (text) (text) (text) **To obtain credit rates see Publication 17 available at www oregon gov/dor *Note: Both the transferor and the transferee must attach Form BPC to their returns The transferee will also attach the 1 Are you a pass through entity such as an S corporation or partnership passing through BPC credits to owners or 2 Did you receive a BPC credit because it passed through to you from a pass through entity such as an S corporation 3 Are you an agricultural producer or biomass collector who earned the BPC credit by transferring biomass to a biofuel 4 If you answered yes to question 2 or 3 did you transfer any BPC credits to another taxpayer? 4 Total 5 Was the BPC credit transferred to you? a Yes Complete Part B and the Transfer Notice of Certain Credits form and attach both forms to your tax return * a Yes Complete Part B of the form you received from the pass through entity then skip question 3 and continue to a Yes Complete parts A and B then continue to question 4 a Yes Complete parts A and C and provide the form to the owners or partners to complete and attach to their individual a Yes In addition to parts A and B complete Part C and a Transfer Notice of Certain Credits form (150 101 179) with Address (city state and ZIP code) Phone amount of credit that each partner or owner received (in dollars) You must provide a copy to the department upon Attach this completed notice to the tax return of the taxpayer or corporation claiming or transferring the credit If filing Attn: Suspense b Enter the BPC credits transferred to you on a Transfer Notice of b No Continue to question 2 b No Continue to question 3 b No Skip question 4 and continue to question 5 b No You cannot claim this credit b No You only need to complete parts A and B and attach this form to your return biofuel producer Biomass Biomass Producer or Collector Credit Certain Credits form b Credit rate** d Add lines a through c and enter the total d e Enter the BPC credit you used on your return e earned on this transaction earned the BPC credit in tax years 2007 2008 or 2009 Do not use this form for tax years beginning January 1 2010 electronically fax this notice to 503 345 2354 labeled Attn: Suspense or mail it to: Enter BPC credits you are carrying forward from a prior year c Enter line d minus line e and line f This is your carryforward available Enter the BPC credit that you earned or that was passed through to you Enter the BPC credits you transferred to a third party for consideration f FEIN or BIN of entity: Fill out this form if you earned a biomass producer or collector (BPC) credit or received a BPC credit from someone who for use in future tax years g from a pass through entity such as an S corporation or partnership a I (we) certify under penalty of perjury the above statements are true Corporate officers fiduciaries or other qualified If Part A was completed by a pass through entity provide the following information: If you transferred credits to more than one taxpayer for consideration please attach a schedule listing to whom the credits Important! You must keep copies of receipts from a biofuel producer to support your calculations above Keep these in Multiply credit rate by Name of pass through entity: Name of the Name Social Security number (SSN)/Oregon business identification number (BIN) Note: Use the prior year column to determine your carryforward amount for the current tax year of the credit you have or partnership? Oregon Department of Revenue Part A: Calculation of the credit Part B: Schedule of credit amount Part C: Distribution of transferred or passed through credits partners? persons signing on behalf of taxpayer(s): By signing I also certify that I have the authority to execute this form Please describe the quantity type and name of the biofuel producer to which the biomass was transferred only for the PO Box 14999 Prior year Current year producer? Quantity of biomass quantity; this is the amount question 4 Part A must be completed by the pass through entity request return(s) No forms are required to be sent in by the pass through entity S corporations and partnerships that pass through credits to partners or owners must keep a schedule detailing the Salem OR 97309 0990 Signed under penalty of perjury: Tax year tax year for which this form is being filed Attach a separate sheet if necessary Enter the total on line 4e Taxpayer s signature the transferee * This form is for tax years 2007 through 2009 only BPC Transfer Notice for Certain Credits form Use the schedule below to calculate how much of the credit you can use in the current tax year were transferred the amount of the credit that was transferred to each person (in dollars) and how much consideration wet tons etc ) with each transferee A copy of that form needs to be attached to the return of the transferee along with Form BPC you received for the transferred credits (in dollars) You will also need to complete a Transfer Notice of Certain Credits form your records for five years You must provide a copy to the department upon request