Instructions For Form 720 - Quarterly Federal Excise Tax Return

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

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

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

Claims on page 15.

April 30.

Registration number. Enter your UA registration number

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

in the space provided.

Claims on page 15.

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

Registration number. Enter your UV or UP registration

Ultimate Vendors of Kerosene Sold For Use

number in the space provided.

Information to be submitted. For claims on line 8a, attach

in Noncommercial Aviation

a separate sheet with the name and TIN of each

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

governmental unit to whom the kerosene was sold and the

kerosene sold for use in nonexempt, noncommercial

number of gallons sold to each.

aviation is the only person eligible to make this claim and

Line 8c. Sales by Registered Ultimate

has obtained the required certificate from the ultimate

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

Vendors of Undyed Kerosene for Use in

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

Certain Intercity and Local Buses

kerosene sold for nontaxable use in noncommercial aviation

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

Claimant. For line 8c, the registered ultimate vendor of the

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

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

providing the registered ultimate vendor with an unexpired

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

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

ultimate vendor with an unexpired waiver. See Model

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

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

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

respect to any gallon of kerosene.

noncommercial aviation.

Claim requirements. The following requirements must be

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

met.

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

noncommercial aviation during a period that is at least 1

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

week.

Claims on page 15.

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

Registration number. Enter your UB registration number

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

in the space provided.

combined.

Lines 9a and 9b. Sales By Registered

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

following the earliest quarter of the claimant’s income tax

Ultimate Vendors of Kerosene For Use in

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.

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

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

registration number in the space provided.

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

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

commercial aviation.

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

Allowable sales. The kerosene sold for use in commercial

and TIN of each governmental unit to whom the kerosene

aviation must have been sold during the period of claim for

was sold and the number of gallons sold to each.

use in commercial aviation (other than foreign trade).

Lines 10 and 11. Sales by Registered

Claim requirements. The following requirements must be

met.

Ultimate Vendors of Gasoline and Aviation

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

Gasoline

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

Claimant. The registered ultimate vendor of the gasoline or

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

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

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Instructions for Form 720 (Rev. 7-2010)

Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2010 Page 13

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