Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2007 Page 10
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16No.
Type of Use
Type of use 2 does not include any personal use or use in a
motorboat.
1
On a farm for farming purposes
Line 2. Nontaxable Use of Aviation Gasoline
2
Off-highway business use (for business use other than
in a highway vehicle registered or required to be
Allowable uses. For line 2b, the aviation gasoline must
registered for highway use) (other than use in mobile
have been used during the period of claim for type of use 9,
machinery)
10, or 16. For exported aviation gasoline, see Exported
3
Export
taxable fuel above.
Claim rate. The second claim rate shown in the Rate
4
In a boat engaged in commercial fishing
column applies after December 14, 2007, only if the current
5
In certain intercity and local buses
claim rate (listed first in the Rate column) is not extended.
6
In a qualified local bus
Line 3. Nontaxable Use of Undyed Diesel
7
In a bus transporting students and employees of
Fuel
schools (school buses)
8
For diesel fuel and kerosene (other than kerosene
Ultimate purchasers use line 3d to make claims for
used in aviation) used other than as a fuel in the
!
diesel fuel used on a farm for farming purposes.
propulsion engine of a train or diesel-powered highway
CAUTION
vehicle (but not off-highway business use)
Allowable uses. For line 3a, the diesel fuel must have
9
In foreign trade
been used during the period of claim for type of use 2, 6, 7,
10
Certain helicopter and fixed-wing aircraft uses
8, or 12. For exported undyed diesel fuel, see Exported
taxable fuel above. Type of use 2 does not include any
11
Exclusive use by a qualified blood collector
personal use or use in a motorboat. Type of use 8 includes
organization
use as heating oil and use in a motorboat.
12
In a highway vehicle owned by the United States that
is not used on a highway
Line 4. Nontaxable Use of Undyed Kerosene
(Other Than Kerosene Used in Aviation)
13
Exclusive use by a nonprofit educational organization
14
Exclusive use by a state, political subdivision of a
Allowable uses. For line 4a, the kerosene must have been
state, or the District of Columbia
used during the period of claim for type of use 2, 6, 7, 8, or
12. For exported undyed kerosene, see Exported taxable
15
In an aircraft or vehicle owned by an aircraft museum
fuel above. Type of use 2 does not include any personal use
16
In military aircraft
or use in a motorboat. Type of use 8 includes use as heating
oil and use in a motorboat.
Claim requirements for lines 1 through 6 and lines
Line 5. Kerosene Used in Aviation
15b – 15d. The following requirements must be met.
1. The amount of the claim must be at least $750
Claimant. For lines 5a and 5b, the ultimate purchaser of
(combining amounts on lines 1, 2, 3, 4, 5, 6, 15b, 15c, and
kerosene used in commercial aviation (other than foreign
15d). This amount may be met by:
trade) is eligible to make this claim. For lines 5c and 5d, the
ultimate purchaser of kerosene used in noncommercial
a. Making a claim for fuel used during any quarter of a
aviation (except for nonexempt, noncommercial aviation and
claimant’s income tax year, or
exclusive use by a state, political subdivision of a state, or
b. Aggregating amounts from any quarters of the
the District of Columbia) is eligible to make this claim.
claimant’s income tax year for which no other claim has
Claimant certifies that the right to make the claim has not
been made.
been waived.
2. Claims must be filed during the first quarter following
the last quarter of the claimant’s income tax year included in
Allowable uses. For lines 5a and 5b, the kerosene must
the claim. For example, a calendar year income taxpayer’s
have been used during the period of claim in commercial
claim for the first quarter is due June 30 if filed on Form
aviation. If the claimant buys kerosene partly for use in
8849. However, Form 720 must be filed by April 30.
commercial aviation and partly for use in noncommercial
3. Only one claim may be filed for any quarter.
aviation, see the rules in Notice 2005-80, section 3(e)(3).
4. The fuel must have been used for a nontaxable use
For lines 5c and 5d, the kerosene must have been used
during the period of claim.
during the period of claim for type of use 1, 9, 10, 11, 13, 15,
5. The ultimate purchaser is the only person eligible to
or 16.
make the claim.
Claim rate. The second claim rate shown in the Rate
If requirements 1 – 3 above are not met, see Annual
column applies after December 14, 2007, only if the current
claim rate (listed first in the Rate column) is not extended.
Claims on page 14.
Exported taxable fuel. The claim rates for exported
Line 6. Nontaxable Use of Alternative Fuel
taxable fuel are listed on lines 1b, 2c, 3e, and 4d, and in the
instructions for lines 15b and 15c. Taxpayers making a claim
Claimant. The ultimate purchaser of the taxed alternative
for exported taxable fuel must include with their records
fuel is the only person eligible to make this claim.
proof of exportation. Proof of exportation includes:
Allowable uses. The alternative fuel must have been used
•
A copy of the export bill of lading issued by the delivering
during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11,
carrier,
13, 14, or 15.
•
A certificate by the agent or representative of the export
Type of use 5. Write “Bus” in the space to the left of the
carrier showing actual exportation of the fuel,
•
Type of use column. Enter the correct claim rate in the Rate
A certificate of lading signed by a customs officer of the
column. The claim rates for type of use 5 are listed below.
foreign country to which the fuel is exported, or
•
A statement of the foreign consignee showing receipt of
Line number
Claim rate
the fuel.
6a
$.109
Line 1. Nontaxable Use of Gasoline
6b
.110
Allowable uses. The gasoline must have been used
6c
.109*
during the period of claim for type of use 2, 4, 5, 7, or 12.
For exported gasoline, see Exported taxable fuel above.
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