Form 720 - Quarterly Federal Excise Tax Return Page 4
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74
Form 720 (Rev. 4-2013)
Page
Schedule C
Claims
Month your income tax year ends
▶
• Complete Schedule C for claims only if you are reporting liability in Part I or II of Form 720.
• Attach a statement explaining each claim as required. Include your name and EIN on the statement (see instructions).
Caution. Claimant has the name and address of the person(s) who sold the fuel to the claimant, the dates of purchase, and if exported, the required
proof of export. For claims on lines 1a and 2b (type of use 13 and 14), 3c, 4b, and 5, claimant has not waived the right to make the claim.
For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be taken as a credit only on Schedule C (Form
720) against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on this form, and any excess is not allowed. The credit cannot be
claimed on any other form, including Form 4136, Credit for Federal Tax Paid on Fuels and Schedule 3 (Form 8849), Certain Fuel Mixtures and the
Alternative Fuel Credit.
Note. CRN is credit reference number.
1
Nontaxable Use of Gasoline
Period of claim
▶
Type of use
Rate
Gallons
Amount of claim
CRN
a Gasoline (see Caution above line 1)
$
362
$.183
b Exported (see Caution above line 1)
411
.184
2
Nontaxable Use of Aviation Gasoline
Period of claim
▶
Type of use
Rate
Gallons
Amount of claim
CRN
a Used in commercial aviation (other than foreign trade)
$
354
$.15
b Other nontaxable use (see Caution above line 1)
324
.193
c Exported (see Caution above line 1)
412
.194
d LUST tax on aviation fuels used in foreign trade
433
.001
3
Nontaxable Use of Undyed Diesel Fuel
Period of claim
▶
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed
explanation and check here .
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Type of use
Rate
Gallons
Amount of claim
CRN
a Nontaxable use
$
360
$.243
b Use in trains
353
.243
c Use in certain intercity and local buses (see Caution above line 1)
350
.17
d Use on a farm for farming purposes
360
.243
e Exported (see Caution above line 1)
413
.244
4
Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Period of claim
▶
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed
explanation and check here .
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Caution. Claims cannot be made on line 4 for kerosene sales from a blocked pump.
Type of use
Rate
Gallons
Amount of claim
CRN
$
a Nontaxable use
346
$.243
b Use in certain intercity and local buses (see Caution above line 1)
347
.17
c Use on a farm for farming purposes
346
.243
d Exported (see Caution above line 1)
414
.244
e Nontaxable use taxed at $.044
377
.043
f
Nontaxable use taxed at $.219
369
.218
5
Kerosene Used in Aviation (see Caution above line 1)
Period of claim
▶
Type of use
Rate
Gallons
Amount of claim
CRN
a Kerosene used in commercial aviation (other than foreign
trade) taxed at $.244
$
417
$.200
b Kerosene used in commercial aviation (other than foreign
trade) taxed at $.219
355
.175
c Nontaxable use (other than use by state or local
government) taxed at $.244
346
.243
d Nontaxable use (other than use by state or local
government) taxed at $.219
369
.218
e LUST tax on aviation fuels used in foreign trade
433
.001
720
Form
(Rev. 4-2013)
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