Instructions For Form 720 - Quarterly Federal Excise Tax Return

your UV registration number on the entry line for that

Information to be submitted. For claims on lines 7a

number.

and 7b, attach a separate sheet with the name and TIN

of each farmer, custom harvester, or governmental unit to

Allowable sales. The fuel must have been sold during

whom the kerosene was sold and the number of gallons

the Period of claim for:

sold to each.

•

Use on a farm for farming purposes or

•

Use by a state or local government (including essential

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

government use by an Indian tribal government).

Claims below.

Claim requirements. The following requirements must

be met:

Line 9. Gasohol Blending

1. The claim must be for diesel fuel sold during a

Claimant. The person who produced the gasohol is the

period that is at least 1 week.

only person eligible to make this claim.

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

meet this minimum requirement, amounts from line 6 and

Allowable use. Gasoline that was taxed at the full rate

line 7 may be combined.

must have been used to produce gasohol during the

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

Period of claim for sale or use in the blender’s trade or

quarter following the earliest quarter of the claimant’s

business.

income tax year included in the claim. For example, a

calendar year income taxpayer’s claim for the first quarter

Claim requirements. The following requirements must

is due June 30 if filed on Form 8849. However, Form 720

be met:

must be filed by April 30.

1. The claim must be for gasohol sold or used during

a period that is at least 1 week.

Information to be submitted. For claims on line 6,

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

attach a separate sheet with the name and TIN of each

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

farmer, custom harvester, or governmental unit to whom

quarter following the earliest quarter of the claimant’s

the diesel fuel was sold and the number of gallons sold to

income tax year included in the claim. For example, a

each.

calendar year income taxpayer’s claim for January and

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

February is due June 30 if filed on Form 8849. However,

Claims below.

Form 720 must be filed by April 30.

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

Line 7. Sales By Registered Ultimate

Claims.

Vendors of Undyed Kerosene

Annual Claims

To make an ultimate vendor claim on line 7, you

are required to have a UV registration number (or

If a claim on lines 1-9 was not made for any gallons, an

UP registration number, in the case of sales from

annual claim may be made. Generally, an annual claim is

CAUTION

a blocked pump). If you do not have a registration

made on Form 4136 for the income tax year during which

number, you cannot make a claim at this time. Use Form

the fuel was used by the ultimate purchaser, sold by the

637, Application for Registration (For Certain Excise Tax

registered ultimate vendor, or used to produce gasohol.

Activities), to apply for one.

See Form 4136 for more information.

Claimant. The registered ultimate vendor of the

Line 10. Gasoline

kerosene is the only person eligible to make this claim.

Write your UV registration number on the entry line for

Claimant. The person who paid the tax to the

that number if you are making a claim on line 7a or 7b.

government is the only person eligible to make this claim.

For a claim on line 7c, write your UP registration number

on the entry line.

Allowable sales. The fuel must have been sold for type

Allowable sales. The fuel must have been sold during

of use 3, 4, 9, 13, 14, 16, or 17.

the Period of claim:

•

For use on a farm for farming purposes,

Claim requirement. Generally, the claim must be filed

•

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

For use by a state or local government (including

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

essential government use by an Indian tribal

government), or

•

From a blocked pump.

Line 11. Other Claims

Claim requirements. The following requirements must

Use lines 11b-11h for claims relating to taxes listed in the

table below. See Pub. 510 for information on allowable

be met:

claims relating to these taxes. If you need additional

1. The claim must be for kerosene sold during a

space, attach other sheet(s). You must include the

period that is at least 1 week.

following information for each claim.

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

•

A detailed description of the claim.

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

•

Any additional information required by the regulations.

quarter following the earliest quarter of the claimant’s

•

The amount of the claim.

income tax year included in the claim. For example, a

•

How you figured the claim amount.

calendar year income taxpayer’s claim for the first quarter

•

is due June 30 if filed on Form 8849. However, Form 720

Any other information you believe will support the

must be filed by April 30.

claim.

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Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2002 Page 10

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