Instructions For Form 720 - Quarterly Federal Excise Tax Return (Page 16 of 20) in pdf

See Model Certificate Q in Pub. 510. For lines 9d, 9e, and 9f,

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

the registered ultimate vendor of the kerosene sold for

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

nontaxable use in noncommercial aviation (foreign trade for

combined.

line 9f) is eligible to make this claim only if the buyer waives

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

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

following the earliest quarter of the claimant's income tax

ultimate vendor with an unexpired waiver. See Model Waiver

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

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

income taxpayer's claim for January and February is due

Pub. 510. Only one claim may be filed for any gallon of

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

kerosene sold for use in noncommercial aviation.

filed by April 30.

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

Registration number. Enter your UV registration number in

sold for a nonexempt use in noncommercial aviation. For

the space provided.

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

aviation must have been sold during the period of claim for

Information to be submitted. For claims on lines 10 and

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

11, attach a separate sheet with the name and TIN of each

nonprofit educational organization or governmental unit to

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

whom the gasoline or aviation gasoline was sold and the

aviation must have been sold during the period of claim for

number of gallons sold to each.

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

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

Lines 12 and 13

Claim requirements. The following requirements must be

Expiration of credits. The section 6426 credits shown on

met.

Form 720, Schedule C, for biodiesel or renewable diesel

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

mixtures (line 12), and alternative fuels and alternative fuel

noncommercial aviation during a period that is at least 1

mixtures (line 13), expired on December 31, 2016. Don’t

week.

claim the credits for fuel sold or used after December 31,

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

2016.

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

At the time these instructions went to print, Congress

combined.

was considering legislation that would affect the

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

computation of the lines referenced above. To find

following the earliest quarter of the claimant's income tax

CAUTION

out if this legislation was enacted, and for more details, go to

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

IRS.gov/Formspubs

or IRS.gov/Form720.

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

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

Line 14. Other Claims

30.

For claims under section 6416(b)(2) relating to certain uses

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

and resales of certain articles subject to manufacturer or

Claims, later.

retailer excise taxes, claimant certifies that it sold the article

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

at a tax-excluded price, repaid the amount of tax to the

registration number in the space provided.

ultimate vendor, or has obtained the written consent of the

ultimate vendor to make the claim; and has the required

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

supporting information.

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

and TIN of each governmental unit to whom the kerosene

Lines 14b and 14c. Exported Dyed Diesel,

was sold and the number of gallons sold to each.

Exported Dyed Kerosene, and Exported Gasoline

Lines 10 and 11. Sales by Registered Ultimate

Blendstocks Taxed at $.001

Vendors of Gasoline and Aviation Gasoline

Claimant is required to have the name and address

Claimant. The registered ultimate vendor of the gasoline or

of the person(s) who sold the fuel to the claimant, the

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

dates of purchase, and if exported, the required proof

CAUTION

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

of export.

providing the registered ultimate vendor with an unexpired

A claim may be made for dyed diesel or dyed kerosene

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

exported in a trade or business during the period of claim.

claim may be filed for any gallon of gasoline or aviation

Claims for exported gasoline blendstocks taxed at $.001 per

gasoline.

gallon are made on line 14b. See Exported taxable fuel,

Allowable sales. The gasoline or aviation gasoline must

earlier. The claim rate for each fuel is $.001 per gallon.

have been sold during the period of claim for:

Claims for exported gasoline blendstocks taxed at

Use by a nonprofit educational organization, or

$.184 per gallon are made on line 1b.

Use by a state or local government (including essential

government use by an Indian tribal government).

CAUTION

Claim requirements. The following requirements must be

Line 14d. Diesel-Water Emulsion

met.

Generally, the claim rate for the nontaxable use of a

1. The claim must be for gasoline or aviation gasoline

diesel-water emulsion taxed at $.198 (credit reference

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

number (CRN) 309) is $.197. The fuel must have been used

during the period of claim for type of use 1, 2, 3, 5, 6, 7, 8, or

-16-

Instructions for Form 720 (Rev. 4-2017)

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

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