Instructions For Form 720 - Quarterly Federal Excise Tax Return

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3. Certifies that it has repaid or agreed to repay the

Any other information to support the claim, and

•

amount of tax to the ultimate vendor, has obtained the

The number of tires claimed for each credit reference

written consent of the ultimate vendor to make the claim, or

number.

has otherwise made arrangements which directly or

Claim requirement. Generally, the claim must be filed

indirectly provide the ultimate vendor with reimbursement of

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

the tax; and

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

4. Has in its possession an unexpired certificate from the

Lines 15i–15k. Other Claims

ultimate purchaser and has no reason to believe any of the

information in the certificate is false. See Model Certificate R

Do not use lines 15i – 15k to make communications

in Pub. 510.

tax claims for nontaxable service. See

If any of these conditions is not met, the credit card issuer

Communications Taxes on page 3.

CAUTION

must collect the tax from the ultimate purchaser and only the

Use lines 15i – 15k for claims relating to taxes listed in the

ultimate purchaser can make the claim.

table below. See Pub. 510 for information on allowable

Claim requirements. The following requirements must be

claims relating to these taxes. If you need additional space,

met.

attach other sheet(s). You must include the following

1. The claim must be for gasoline, aviation gasoline,

information for each claim.

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A detailed description of the claim.

diesel fuel, kerosene, or kerosene for use in aviation sold

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Any additional information required by the regulations.

during a period that is at least 1 week.

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The amount of the claim.

2. The amount of the claim must be at least $200 ($100

•

for kerosene or kerosene for use in aviation).

How you figured the claim amount.

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

Any other information to support the claim.

following the earliest quarter of the claimant’s income tax

Claim requirement. Generally, the claim must be filed

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

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

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

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

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

April 30.

Tax

CRN

4. The claimant must enter its registration number on line

Ozone-depleting chemicals (ODCs)

398

15e, the amount of the claim, and the applicable CRN (see

Allowable sales earlier). If the claim is for more than one

Oil spill liability

349

fuel, use the blank lines 15i – 15k, or attach a separate sheet

Truck, trailer, and semitrailer chassis and bodies, and

383

listing the fuels, amount, and CRN.

tractors

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

Passenger vehicles (luxury tax)

392

Claims above. However, annual claims cannot be made for

Gas guzzler automobiles

340

gasoline and aviation gasoline.

Vaccines

397

Claim rates. The claim rates are shown below.

Sport fishing equipment

341

CRN

Claim Rate

Fishing rods and fishing poles

308

324

$.193

Fishing tackle boxes

387

346

.243

Electric outboard motors

342

360

.243

Bows, quivers, broadheads, and points

344

362

.183

Arrow shafts

389

369

.218

Lines 15f–15h. Tire Credits

Unresolved Tax Issues

A credit or refund (without interest) is allowable on tax-paid

If you have attempted to deal with an IRS problem

tires if the tires have been:

•

unsuccessfully, you should contact the Taxpayer Advocate.

Exported;

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The Taxpayer Advocate independently represents your

Sold to a state or local government for its exclusive use;

•

interests and concerns within the IRS by protecting your

Sold to a nonprofit educational organization for its

rights and resolving problems that have not been fixed

exclusive use;

•

through normal channels.

Sold to a qualified blood collector organization for its

exclusive use in connection with a vehicle the organization

While Taxpayer Advocates cannot change the tax law or

certifies will be primarily used in the collection, storage, or

make a technical tax decision, they can clear up problems

transportation of blood;

that resulted from previous contacts and ensure that your

•

Used or sold for use as supplies for vessels; or

case is given a complete and impartial review.

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Sold in connection with qualified intercity, local, or school

Your assigned personal advocate will listen to your point

buses.

of view and will work with you to address your concerns.

Also, a credit or refund (without interest) is allowable on

You can expect the advocate to provide you with:

tax-paid tires sold by any person on, or in connection with,

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A ‘‘fresh look’’ at your new or ongoing problem,

any other article that is sold or used in an activity listed

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Timely acknowledgment,

above.

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The name and phone number of the individual assigned

The person who paid the tax is eligible to make the claim

to your case,

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and must include:

Updates on progress,

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A detailed description of the claim,

Timeframes for action,

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Any additional information required by the regulations,

Speedy resolution, and

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How you figured the claim amount,

Courteous service.

-16-

Instructions for Form 720 (Rev. 7-2010)

Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2010 Page 16

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