Instructions For Form 720 - 2017 (Page 16 of 20) in pdf

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

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

any gallon of kerosene sold for use in commercial aviation.

30.

Allowable sales. The kerosene sold for use in commercial

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

aviation must have been sold during the period of claim for

Claims, later.

use in commercial aviation (other than foreign trade).

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

Claim requirements. The following requirements must be

registration number in the space provided.

met.

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

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

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

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

and TIN of each governmental unit to whom the kerosene

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

was sold and the number of gallons sold to each.

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

Lines 10 and 11. Sales by Registered Ultimate

combined.

Vendors of Gasoline and Aviation Gasoline

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

following the earliest quarter of the claimant's income tax

Claimant. The registered ultimate vendor of the gasoline or

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

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

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

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

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

providing the registered ultimate vendor with an unexpired

30.

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

claim may be filed for any gallon of gasoline or aviation

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

gasoline.

Claims, later.

Allowable sales. The gasoline or aviation gasoline must

Registration number. Enter your UA registration number in

have been sold during the period of claim for:

the space provided.

Use by a nonprofit educational organization, or

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

Use by a state or local government (including essential

government use by an Indian tribal government).

Ultimate Vendors of Kerosene Sold For Use in

Noncommercial Aviation

Claim requirements. The following requirements must be

met.

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

1. The claim must be for gasoline or aviation gasoline

kerosene sold for use in nonexempt, noncommercial aviation

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

is the only person eligible to make this claim and has

obtained the required certificate from the ultimate purchaser.

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

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

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

the registered ultimate vendor of the kerosene sold for

combined.

nontaxable use in noncommercial aviation (foreign trade for

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

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

following the earliest quarter of the claimant's income tax

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

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

ultimate vendor with an unexpired waiver. See Model Waiver

income taxpayer's claim for January and February is due

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

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

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

filed by April 30.

kerosene sold for use in noncommercial aviation.

Registration number. Enter your UV registration number in

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

the space provided.

sold for a nonexempt use in noncommercial aviation. For

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

Information to be submitted. For claims on lines 10 and

aviation must have been sold during the period of claim for

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

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

nonprofit educational organization or governmental unit to

whom the gasoline or aviation gasoline was sold and the

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

number of gallons sold to each.

aviation must have been sold during the period of claim for

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

Lines 12 and 13

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

Expiration of credits. The section 6426 credits shown on

Claim requirements. The following requirements must be

Form 720, Schedule C, for biodiesel or renewable diesel

met.

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

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

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

noncommercial aviation during a period that is at least 1

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

week.

2016.

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

At the time these instructions went to print, Congress

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

was considering legislation that would affect the

combined.

computation of the lines referenced above. To find

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

CAUTION

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

following the earliest quarter of the claimant's income tax

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

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

Instructions for Form 720 (Rev. 12017)

Instructions For Form 720 - 2017 Page 16

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