Instructions For Form 720 - Quarterly Federal Excise Tax Return

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For line 7a, use by a state or local government

Allowable sales. The kerosene sold for use in

(including essential government use by an Indian tribal

commercial aviation must have been sold during the

government), or

Period of claim for use in commercial aviation (other than

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foreign trade).

For line 7b, from a blocked pump.

Claim requirements. The following requirements must

be met:

1. The claim must be for kerosene sold during a

1. The claim must be for kerosene sold for use in

period that is at least 1 week.

commercial aviation during a period that is at least 1

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

week.

meet this minimum, amounts from lines 7 and 8 may be

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

combined.

meet this minimum, amounts from lines 7 and 8 may be

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

combined.

quarter following the earliest quarter of the claimant’s

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

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

quarter following the earliest quarter of the claimant’s

calendar year income taxpayer’s claim for the first quarter

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

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

calendar year income taxpayer’s claim for the first quarter

must be filed by April 30.

is due June 30 if 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 13.

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

Information to be submitted. For claims on line 7a,

Claims on page 13.

attach a separate sheet with the name and TIN of each

governmental unit to whom the kerosene was sold and

Line 8c, 8d, and 8e. Sales By Registered

the number of gallons sold to each.

Ultimate Vendors of Kerosene Sold For Use

Line 7c. Sales by Registered Ultimate

in Noncommercial Aviation

Vendors of Undyed Kerosene for Use in

Claimant. The registered ultimate vendor of the

Certain Intercity and Local Buses

kerosene sold for use in noncommercial aviation is the

only person eligible to make this claim and has obtained

Claimant. For line 7c, the registered ultimate vendor of

the required certificate from the ultimate purchaser. For

the kerosene is eligible to make a claim only if the buyer

type of use 1, 9, 10, 13, 15, or 16, see Model Certificate

waives his or her right to make the claim by providing the

Q in Pub. 510. For type of use 14, see Model Certificate

registered ultimate vendor with an unexpired waiver. See

P in Pub. 510. For lines 8c, 8d, and 8e, only one claim

Model Waiver N in Pub. 510. Only one claim may be filed

may be filed with respect to any gallon of kerosene sold

with respect to any gallon of kerosene.

for use in noncommercial aviation.

Claim requirements. The following requirements must

be met:

Allowable sales. For line 8c, the kerosene must have

1. The claim must be for kerosene sold during a

been sold for a nonexempt use in noncommercial

period that is at least 1 week.

aviation. For lines 8d and 8e, the kerosene sold for use in

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

noncommercial aviation must have been sold during the

meet this minimum, amounts from lines 7 and 8 may be

period of claim for type of use 1, 9, 10, 13, 14, 15, or 16.

combined.

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

Claim requirements. The following requirements must

quarter following the earliest quarter of the claimant’s

be met:

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

1. The claim must be for kerosene sold for use in

calendar year income taxpayer’s claim for the first quarter

noncommercial aviation during a period that is at least 1

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

week.

must be filed by April 30.

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

meet this minimum, amounts from lines 7 and 8 may be

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

combined.

Claims on page 13.

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

quarter following the earliest quarter of the claimant’s

Line 8a and 8b. Sales By Registered

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

Ultimate Vendors of Kerosene For Use in

calendar year income taxpayer’s claim for the first quarter

Commercial Aviation (Other Than Foreign

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

must be filed by April 30.

Trade)

Claimant. The registered ultimate vendor of the

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

kerosene sold for use in commercial aviation is eligible to

Claims on page 13.

make this claim only if the buyer waives his or her right

by providing the registered ultimate vendor with an

unexpired waiver. See Model Waiver L in Pub. 510. For

Information to be submitted. For claims on lines 8d

lines 8a and 8b, only one claim may be filed with respect

and 8e, attach a separate sheet with the name and TIN

to any gallon of kerosene sold for use in commercial

of each governmental unit to whom the kerosene was

aviation.

sold and the number of gallons sold to each.

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Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2006 Page 12

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