Fillable Form 720x - Amended Quarterly Federal Excise Tax Return (Page 4 of 4) in pdf

Form 720X (Rev. 3-2013)

Page

(as shown above). You must include any information that is requested in the

Alternative fuel mixture credit. Claimant produced a mixture by mixing

Instructions for Form 720 (Rev. January 2011), for Form 720, lines 12, 13,

taxable fuel with alternative fuel. Claimant certifies that it (a) produced the

and 14. For example, the Certificate for Biodiesel and, if applicable,

alternative fuel, or (b) has in its possession the name, address, and EIN of

Statement of Biodiesel Reseller must be attached to Form 720X if it is the

the person(s) that sold the alternative fuel to the claimant; the date of

first claim filed that is supported by the certificate or statement. See the

purchase; and an invoice or other documentation identifying the amount of

Instructions for Form 720 (Rev. January 2011) for more information.

the alternative fuel. The claimant also certifies that it made no other claim for

the amount of the alternative fuel, or has repaid the amount to the

Certifications. On line 6 or a separate sheet of paper, you must include the

government. The alternative fuel mixture was sold by the claimant to any

applicable statement shown below.

person for use as a fuel or was used as a fuel by the claimant.

Alcohol fuel mixture credit (for mixtures produced, and sold, used, or

Signature

removed, on or before December 31, 2011). Claimant produced an alcohol

fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was

Form 720X must be signed by a person authorized by the entity to sign this

sold by the claimant to any person for use as a fuel or was used as a fuel by

return. You must sign Form 720X even if it is filed with Form 720 to apply an

the claimant.

overpayment.

Biodiesel mixture credit. Claimant produced a mixture by mixing

Paid Preparer Use Only

biodiesel with diesel fuel. The biodiesel used to produce the mixture met

ASTM D6751 and met EPA’s registration requirements for fuels and fuel

A paid preparer must sign Form 720X and provide the information in the Paid

additives. The mixture was sold by the claimant to any person for use as a

Preparer Use Only section at the end of the form if the preparer was paid to

fuel or was used as a fuel by the claimant. Claimant has attached the

prepare the form and is not an employee of the filing entity. Paid preparers

Certificate for Biodiesel and, if applicable, the Statement of Biodiesel

must sign paper forms with a manual signature. The preparer must give you

Reseller.

a copy of the form in addition to the copy to be filed with the IRS.

Renewable diesel mixture credit. Claimant produced a mixture by mixing

If you are a paid preparer, enter your Preparer Tax Identification Number

renewable diesel with liquid fuel (other than renewable diesel). The

(PTIN) in the space provided. Include your complete address. If you work for

renewable diesel used to produce the renewable diesel mixture was derived

a firm, you also must enter the firm’s name and the EIN of the firm. However,

from biomass, met EPA’s registration requirements for fuels and fuel

you cannot use the PTIN of the tax preparation firm in place of your PTIN.

additives, and met ASTM D975, D396, or other equivalent standard

approved by the IRS. The mixture was sold by the claimant to any person for

You can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer

use as a fuel or was used as a fuel by the claimant. Claimant has attached

Tax Identification Number (PTIN) Application and Renewal. For more

the Certificate for Biodiesel and, if applicable, Statement of Biodiesel

information about applying for a PTIN online, visit the IRS website at

Reseller, both of which have been edited as discussed in the Instructions for

Form 720 (Rev. January 2011).

Form 720x - Amended Quarterly Federal Excise Tax Return Page 4

Related Articles

Related forms

Related Categories