Instructions For Form 720 - Quarterly Federal Excise Tax Return

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

see Model Certificate P in Pub. 510. Only one claim may be

respect to any gallon of kerosene.

filed with respect to any gallon of kerosene sold for use in

noncommercial aviation.

Claim requirements. The following requirements must be

met.

Allowable sales. For line 9c, the kerosene must have

been sold for a nonexempt use in noncommercial aviation.

1. The claim must be for kerosene sold during a period

For lines 9d and 9e, the kerosene sold for use in

that is at least 1 week.

noncommercial aviation must have been sold during the

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

period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16.

meet this minimum, amounts from lines 8 and 9 may be

combined.

For line 9f, the kerosene sold for use in noncommercial

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

aviation must have been sold during the period of claim for

following the earliest quarter of the claimant’s income tax

type of use 9. This claim is made in addition to the claim

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

made on lines 9d and 9e for type of use 9.

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

Claim requirements. The following requirements must be

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

met.

April 30.

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

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

noncommercial aviation during a period that is at least 1

Claims on page 15.

week.

Registration number. Enter your UB registration number

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

in the space provided.

meet this minimum, amounts from lines 8 and 9 may be

combined.

Lines 9a and 9b. Sales By Registered

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

Ultimate Vendors of Kerosene For Use in

following the earliest quarter of the claimant’s income tax

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

Commercial Aviation (Other Than Foreign

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

Trade)

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

April 30.

Claimant. The registered ultimate vendor of the kerosene

sold for use in commercial aviation is eligible to make this

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

claim only if the buyer waives his or her right by providing

Claims on page 15.

the registered ultimate vendor with an unexpired waiver.

See Model Waiver L in Pub. 510. Only one claim may be

Registration number. Enter your UA (UV if type of use 14)

filed with respect to any gallon of kerosene sold for use in

registration number in the space provided.

commercial aviation.

Information to be submitted. For claims on lines 9d and

Allowable sales. The kerosene sold for use in commercial

9e (type of use 14), attach a separate sheet with the name

aviation must have been sold during the period of claim for

and TIN of each governmental unit to whom the kerosene

use in commercial aviation (other than foreign trade).

was sold and the number of gallons sold to each.

Claim requirements. The following requirements must be

Lines 10 and 11. Sales by Registered

met.

Ultimate Vendors of Gasoline and Aviation

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

commercial aviation during a period that is at least 1 week.

Gasoline

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

Claimant. The registered ultimate vendor of the gasoline or

meet this minimum, amounts from lines 8 and 9 may be

aviation gasoline is eligible to make a claim on lines 10 and

combined.

11 if the buyer waives his or her right to make the claim by

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

providing the registered ultimate vendor with an unexpired

following the earliest quarter of the claimant’s income tax

certificate. See Model Certificate M in Pub. 510. Only one

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

claim may be filed with respect to any gallon of gasoline or

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

aviation gasoline.

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

April 30.

Allowable sales. The gasoline or aviation gasoline must

have been sold during the period of claim for:

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

•

Use by a nonprofit educational organization, or

Claims on page 15.

•

Use by a state or local government (including essential

Registration number. Enter your UA registration number

government use by an Indian tribal government).

in the space provided.

Claim requirements. The following requirements must be

Lines 9c, 9d, 9e, and 9f. Sales By Registered

met.

Ultimate Vendors of Kerosene Sold For Use

1. The claim must be for gasoline or aviation gasoline

sold or used during a period that is at least 1 week.

in Noncommercial Aviation

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

Claimant. For line 9c, the registered ultimate vendor of the

meet this minimum, amounts from lines 10 and 11 may be

kerosene sold for use in nonexempt, noncommercial

combined.

aviation is the only person eligible to make this claim and

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

has obtained the required certificate from the ultimate

following the earliest quarter of the claimant’s income tax

purchaser. See Model Certificate Q in Pub. 510. For lines

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

9d, 9e, and 9f, the registered ultimate vendor of the

income taxpayer’s claim for January and February is due

kerosene sold for nontaxable use in noncommercial aviation

June 30 if filed on Form 8849. However, Form 720 must be

(foreign trade for line 9f) is eligible to make this claim only if

filed by April 30.

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

providing the registered ultimate vendor with an unexpired

Registration number. Enter your UV registration number

waiver. See Model Waiver L in Pub. 510. For type of use 14,

in the space provided.

-13-

Instructions for Form 720 (Rev. 10-2009)

Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2009 Page 13

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