Instructions For Form 720 - Quarterly Federal Excise Tax Return Page 12
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18commercial aviation and partly for use in noncommercial
year included in the claim. For example, a calendar year
aviation, see the rules in Notice 2005-80, section 3(e)(3).
income taxpayer’s claim for the first quarter is due June 30 if
filed on Form 8849. However, Form 720 must be filed by
For lines 5c and 5d, the kerosene must have been used
April 30.
during the period of claim for type of use 1, 9, 10, 11, 13, 15,
or 16.
If requirements 1 – 3 above are not met, see Annual
For line 5e, the kerosene must have been used during
Claims on page 15.
the period of claim for type of use 9. This claim is made in
Registration number. Enter your UV registration number
addition to the claim made on lines 5c and 5d for type of
in the space provided.
use 9.
Information to be submitted. For claims on line 7a, attach
Line 6. Nontaxable Use of Alternative Fuel
a separate sheet with the name and TIN of each
governmental unit to whom the diesel fuel was sold and the
Claimant. The ultimate purchaser of the taxed alternative
number of gallons sold to each.
fuel is the only person eligible to make this claim.
Allowable uses. The alternative fuel must have been used
Line 7b. Sales by Registered Ultimate
during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11,
Vendors of Undyed Diesel Fuel for Use in
13, 14, or 15.
Certain Intercity and Local Buses
Type of use 5. Write “Bus” in the space to the left of the
Type of use column. Enter the correct claim rate in the Rate
Claimant. For line 7b, the registered ultimate vendor of the
column. The claim rates for type of use 5 are listed below.
diesel fuel is eligible to make a claim only if the buyer
waives his or her right to make the claim by providing the
Line number
Claim rate
registered ultimate vendor with an unexpired waiver. See
6a
$.109
Model Waiver N in Pub. 510. Only one claim may be filed
with respect to any gallon of diesel fuel.
6b
.110
Claim requirements. The following requirements must be
6c
.109*
met.
6d
.110
1. The claim must be for diesel fuel sold during a period
that is at least 1 week.
6e
.17
2. The amount of the claim must be at least $200. To
6f
.17
meet this minimum requirement, amounts from lines 7, 8,
and 9 may be combined.
6g
.169
3. Claims must be filed by the last day of the first quarter
6h
.110
following the earliest quarter of the claimant’s income tax
* This is the claim rate per gasoline gallon equivalent (126.67 cubic feet of CNG).
year included in the claim. For example, a calendar year
income taxpayer’s claim for the first quarter is due June 30 if
filed on Form 8849. However, Form 720 must be filed by
Information for Claims on Lines 7–11
April 30.
Registration number. To make an ultimate vendor claim
If requirements 1 – 3 above are not met, see Annual
on lines 7 – 11, you must be registered. Enter your
Claims on page 15.
registration number, including the prefix, on the applicable
line for your claim. If you are not registered, use Form 637,
Registration number. Enter your UB registration number
Application for Registration (For Certain Excise Tax
in the space provided.
Activities), to apply for a registration number.
Lines 8a and 8b. Sales By Registered
Required certificates or waivers. The required
certificates or waivers for lines 7 – 11 are listed in the line
Ultimate Vendors of Undyed Kerosene
instructions and are available in Pub. 510.
(Other Than Kerosene Sold for Use in
Line 7a. Sales By Registered Ultimate
Aviation)
Vendors of Undyed Diesel Fuel
Claimant. For line 8a, the registered ultimate vendor of the
kerosene is the only person eligible to make this claim and
Claimant. For line 7a, the registered ultimate vendor of the
has obtained the required certificate from the buyer and has
diesel fuel is the only person eligible to make this claim and
no reason to believe any information in the certificate is
has obtained the required certificate from the buyer and has
false. See Model Certificate P in Pub. 510. For line 8b,
no reason to believe any information in the certificate is
claimant has a statement, if required, that contains the date
false. See Model Certificate P in Pub. 510. Only one claim
of sale, name and address of the buyer, and the number of
may be filed with respect to any gallon of diesel fuel.
gallons of kerosene sold to the buyer. For lines 8a and 8b,
Allowable sales. The fuel must have been sold during the
only one claim may be filed with respect to any gallon of
period of claim for the exclusive use by a state or local
kerosene.
government (including essential government use by an
Allowable sales. The fuel must have been sold during the
Indian tribal government).
period of claim:
Claim requirements. The following requirements must be
•
For line 8a, use by a state or local government (including
met.
essential government use by an Indian tribal government),
1. The claim must be for diesel fuel sold during a period
or
•
that is at least 1 week.
For line 8b, from a blocked pump.
2. The amount of the claim must be at least $200. To
Claim requirements. The following requirements must be
meet this minimum requirement, amounts from lines 7, 8,
met.
and 9 may be combined.
3. Claims must be filed by the last day of the first quarter
1. The claim must be for kerosene sold during a period
following the earliest quarter of the claimant’s income tax
that is at least 1 week.
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