Line 6

Official source

Report on line 6 business income not reported elsewhere in Part I. Be sure to include amounts from the following.

Finance reserve income.

Scrap sales.

Bad debts you recovered.

Interest (such as on notes and accounts receivable).

State gasoline or fuel tax refunds you received in 2025.

Any amount of credit for biofuel claimed on line 3 of Form 6478.

Any amount of credit for biodiesel, renewable diesel, and sustainable aviation fuel claimed on line 11 of Form 8864.

Credit for federal tax paid on fuels claimed on your 2024 Form 1040 or 1040-SR.

Prizes and awards related to your trade or business.

Amounts you received in your trade or business as shown on Form 1099-PATR.

Other kinds of miscellaneous business income.

If the business use percentage of any listed property (defined under Line 13 , later) dropped to 50% or less in 2025, report on this line any recapture of excess depreciation, including any section 179 expense deduction. Use Part IV of Form 4797 to figure the recapture. Also, if the business use percentage drops to 50% or less on leased listed property (other than a vehicle), include on this line any inclusion amount. See chapter 5 of Pub. 946 to figure the amount.

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Line 6

Official source

Report on line 6 business income not reported elsewhere in Part I. Be sure to include amounts from the following.

Finance reserve income.

Scrap sales.

Bad debts you recovered.

Interest (such as on notes and accounts receivable).

State gasoline or fuel tax refunds you received in 2025.

Any amount of credit for biofuel claimed on line 3 of Form 6478.

Any amount of credit for biodiesel, renewable diesel, and sustainable aviation fuel claimed on line 11 of Form 8864.

Credit for federal tax paid on fuels claimed on your 2024 Form 1040 or 1040-SR.

Prizes and awards related to your trade or business.

Amounts you received in your trade or business as shown on Form 1099-PATR.

Other kinds of miscellaneous business income.

If the business use percentage of any listed property (defined under Line 13 , later) dropped to 50% or less in 2025, report on this line any recapture of excess depreciation, including any section 179 expense deduction. Use Part IV of Form 4797 to figure the recapture. Also, if the business use percentage drops to 50% or less on leased listed property (other than a vehicle), include on this line any inclusion amount. See chapter 5 of Pub. 946 to figure the amount.