Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2006 Page 12
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16If requirements 1-3 above are not met, see Annual
Lines 8a and 8b. Sales By Registered
Claims on page 14.
Ultimate Vendors of Undyed Kerosene
Registration number. Enter your UB registration number in
(Other Than Kerosene Sold for Use in
the space provided.
Aviation)
Line 9a and 9b. Sales By Registered
Claimant. For line 8a, the registered ultimate vendor of the
Ultimate Vendors of Kerosene For Use in
kerosene is the only person eligible to make this claim and
has obtained the required certificate from the buyer and has
Commercial Aviation (Other Than Foreign
no reason to believe any information in the certificate is
Trade)
false. See Model Certificate P in Pub. 510. For line 8b,
claimant has a statement, if required, that contains: the date
Claimant. The registered ultimate vendor of the kerosene
of sale, name and address of the buyer, and the number of
sold for use in commercial aviation is eligible to make this
gallons of kerosene sold to the buyer. For lines 8a and 8b,
claim only if the buyer waives his or her right by providing
only one claim may be filed with respect to any gallon of
the registered ultimate vendor with an unexpired waiver.
kerosene.
See Model Waiver L in Pub. 510. Only one claim may be
filed with respect to any gallon of kerosene sold for use in
Allowable sales. The fuel must have been sold during the
commercial aviation.
period of claim:
•
Allowable sales. The kerosene sold for use in commercial
For line 8a, use by a state or local government (including
aviation must have been sold during the period of claim for
essential government use by an Indian tribal government),
use in commercial aviation (other than foreign trade).
or
•
For line 8b, from a blocked pump.
Claim requirements. The following requirements must be
met.
Claim requirements. The following requirements must be
met.
1. The claim must be for kerosene sold for use in
commercial aviation during a period that is at least 1 week.
1. The claim must be for kerosene sold during a period
2. The amount of the claim must be at least $100. To
that is at least 1 week.
meet this minimum, amounts from lines 8 and 9 may be
2. The amount of the claim must be at least $100. To
combined.
meet this minimum, amounts from lines 8 and 9 may be
3. Claims must be filed by the last day of the first quarter
combined.
following the earliest quarter of the claimant’s income tax
3. Claims must be filed by the last day of the first quarter
year included in the claim. For example, a calendar year
following the earliest quarter of the claimant’s income tax
income taxpayer’s claim for the first quarter is due June 30 if
year included in the claim. For example, a calendar year
filed on Form 8849. However, Form 720 must be filed by
income taxpayer’s claim for the first quarter is due June 30 if
April 30.
filed on Form 8849. However, Form 720 must be filed by
April 30.
If requirements 1-3 above are not met, see Annual
Claims on page 14.
If requirements 1-3 above are not met, see Annual
Claims on page 14.
Registration number. Enter your UA registration number in
the space provided.
Registration number. Enter your UV or UP registration
number in the space provided.
Line 9c, 9d, and 9e. Sales By Registered
Ultimate Vendors of Kerosene Sold For Use
Information to be submitted. For claims on line 8a, attach
a separate sheet with the name and TIN of each
in Noncommercial Aviation
governmental unit to whom the kerosene was sold and the
Claimant. The registered ultimate vendor of the kerosene
number of gallons sold to each.
sold for use in noncommercial aviation is the only person
Line 8c. Sales by Registered Ultimate
eligible to make this claim and has obtained the required
certificate from the ultimate purchaser. For type of use 1, 9,
Vendors of Undyed Kerosene for Use in
10, 13, 15, or 16, see Model Certificate Q in Pub. 510. For
Certain Intercity and Local Buses
type of use 14, see Model Certificate P in Pub. 510. Only
one claim may be filed with respect to any gallon of
Claimant. For line 8c, the registered ultimate vendor of the
kerosene sold for use in noncommercial aviation.
kerosene is eligible to make a claim only if the buyer waives
his or her right to make the claim by providing the registered
Allowable sales. For line 9c, the kerosene must have been
ultimate vendor with an unexpired waiver. See Model
sold for a nonexempt use in noncommercial aviation. For
Waiver N in Pub. 510. Only one claim may be filed with
lines 9d and 9e, the kerosene sold for use in noncommercial
respect to any gallon of kerosene.
aviation must have been sold during the period of claim for
type of use 1, 9, 10, 13, 14, 15, or 16.
Claim requirements. The following requirements must be
met.
Claim requirements. The following requirements must be
met.
1. The claim must be for kerosene sold during a period
that is at least 1 week.
1. The claim must be for kerosene sold for use in
2. The amount of the claim must be at least $100. To
noncommercial aviation during a period that is at least 1
meet this minimum, amounts from lines 8 and 9 may be
week.
combined.
2. The amount of the claim must be at least $100. To
3. Claims must be filed by the last day of the first quarter
meet this minimum, amounts from lines 8 and 9 may be
following the earliest quarter of the claimant’s income tax
combined.
year included in the claim. For example, a calendar year
3. Claims must be filed by the last day of the first quarter
income taxpayer’s claim for the first quarter is due June 30 if
following the earliest quarter of the claimant’s income tax
filed on Form 8849. However, Form 720 must be filed by
year included in the claim. For example, a calendar year
April 30.
income taxpayer’s claim for the first quarter is due June 30 if
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