Instructions For Form 720 - Quarterly Federal Excise Tax Return (Page 16 of 18) in pdf

1. The claim must be for gasoline, aviation gasoline,

attach other sheet(s). You must include the following

diesel fuel, kerosene, or kerosene for use in aviation sold

information for each claim.

•

during a period that is at least 1 week.

A detailed description of the claim.

•

2. The amount of the claim must be at least $200 ($100

Any additional information required by the regulations.

•

for kerosene or kerosene for use in aviation).

The amount of the claim.

•

3. Claims must be filed by the last day of the first quarter

How you figured the claim amount.

•

following the earliest quarter of the claimant’s income tax

Any other information to support the claim.

year included in the claim. For example, a calendar year

Claim requirement. Generally, the claim must be filed

income taxpayer’s claim for the first quarter is due June 30 if

within 3 years from the time the return was filed or 2 years

filed on Form 8849. However, Form 720 must be filed by

from the time the tax was paid, whichever is later.

April 30.

4. The claimant must enter its registration number on line

Tax

CRN

15e, the amount of the claim, and the applicable CRN (see

Ozone-depleting chemicals (ODCs)

398

Allowable sales earlier). If the claim is for more than one

fuel, use the blank lines 15i through 15k, or attach a

Oil spill liability

349

separate sheet listing the fuels, amount, and CRN.

Truck, trailer, and semitrailer chassis and bodies, and

383

tractors

If requirements 1 – 3 above are not met, see Annual

Passenger vehicles (luxury tax)

392

Claims on page 15. However, annual claims cannot be

made for gasoline and aviation gasoline.

Gas guzzler automobiles

340

Claim rates. The claim rates are shown below.

Vaccines

397

CRN

Claim Rate

Sport fishing equipment

341

324

$.193

Fishing rods and fishing poles

308

346

.243

Fishing tackle boxes

387

360

.243

Electric outboard motors

342

362

.183

Bows, quivers, broadheads, and points

344

369

.218

Arrow shafts

389

Lines 15f–15h. Tire Credits

A credit or refund (without interest) is allowable on tax-paid

Unresolved Tax Issues

tires if the tires have been:

•

If you have attempted to deal with an IRS problem

Exported;

•

unsuccessfully, you should contact the Taxpayer Advocate.

Sold to a state or local government for its exclusive use;

•

The Taxpayer Advocate independently represents your

Sold to a nonprofit educational organization for its

interests and concerns within the IRS by protecting your

exclusive use;

•

rights and resolving problems that have not been fixed

Sold to a qualified blood collector organization for its

through normal channels.

exclusive use in connection with a vehicle the organization

certifies will be primarily used in the collection, storage, or

While Taxpayer Advocates cannot change the tax law or

transportation of blood;

make a technical tax decision, they can clear up problems

•

Used or sold for use as supplies for vessels; or

that resulted from previous contacts and ensure that your

•

Sold in connection with qualified intercity, local, or school

case is given a complete and impartial review.

buses.

Your assigned personal advocate will listen to your point

Also, a credit or refund (without interest) is allowable on

of view and will work with you to address your concerns.

tax-paid tires sold by any person on, or in connection with,

You can expect the advocate to provide you with:

•

any other article that is sold or used in an activity listed

A ‘‘fresh look’’ at your new or ongoing problem,

•

above.

Timely acknowledgment,

•

The name and phone number of the individual assigned

The person who paid the tax is eligible to make the claim

to your case,

and must include:

•

Updates on progress,

A detailed description of the claim,

•

Timeframes for action,

Any additional information required by the regulations,

•

Speedy resolution, and

How you figured the claim amount,

•

Courteous service.

Any other information to support the claim, and

•

The number of tires claimed for each credit reference

When contacting the Taxpayer Advocate, you should

number.

provide the following information.

•

Your name, address, and taxpayer identification number

Claim requirement. Generally, the claim must be filed

(TIN).

within 3 years from the time the return was filed or 2 years

•

The name and telephone number of an authorized contact

from the time the tax was paid, whichever is later.

person and the hours he or she can be reached.

•

Lines 15i–15k. Other Claims

The type of tax return and year(s) or period(s) (for

quarterly returns) involved.

•

Do not use lines 15i – 15k to make communication

A detailed description of the problem.

•

tax claims for nontaxable service. See

Previous attempts to solve the problem and the office you

Communications Taxes on page 3.

CAUTION

contacted.

•

A description of the hardship you are facing (if applicable).

Use lines 15i – 15k for claims relating to taxes listed in the

table below. See Pub. 510 for information on allowable

You may contact a Taxpayer Advocate by calling a

claims relating to these taxes. If you need additional space,

toll-free number, 1-877-777-4778. Persons who have

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Instructions For Form 720 - Quarterly Federal Excise Tax Return Page 16

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