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Form 720X Amended Quarterly Federal Excise Tax Return
(Rev. March 2013) OMB No. 1545-1759
▶ Information about Form 720X and its instructions is at www.irs.gov/form720x.
Department of the Treasury ▶ Use to correct a previously filed Form 720.
Internal Revenue Service
Name (as shown on Form 720) Employer identification number (EIN)

Type Number, street, and room or suite no. Telephone number (optional)
or
Print
City or town, state, and ZIP code

1 Adjustments to Liability Reported on Previously Filed Forms 720
(d) (f)
(a) (b) (c) Tax as originally reported (e) Change
Quarter IRS No. Tax on Form 720 or as Adjusted tax (subtract col. (d)
ending previously adjusted from col. (e))

2 Adjustments to Schedule C (Form 720) (see instructions for allowable adjustments)
(d) (f)
(a) (b) (c) Credit as originally (e) Change
Quarter CRN Credit reported on Form 720 or Adjusted credit (subtract col. (e)
ending as previously adjusted from col. (d))

3 Statement in Support of Adjustment. For tax decreases only, indicate below the statement that applies to the adjustment.
a For IRS Nos. 22, 26, 28, or 27, only collectors using the regular method for deposits check the box below.
The claimant has repaid the amount of the tax to the person from whom it was collected or
has obtained the consent of that person to the allowance of the adjustment.
b For all other IRS Nos. except for 18, 21, 98, 19, 29, 31, 30, 133, 64, 125, 51, 117, and 20, or if
the tax was based on use for 71, 79, 112, 118, 120–124, 61, and 101, check the box below.
The claimant has not included the tax in the price of the article and has not collected the tax
from the purchaser, has repaid the tax to the ultimate purchaser, or has attached the written
consent of the ultimate purchaser to the allowance of the adjustment.
Caution. IRS No. 71 can only be adjusted for periods ending before January 1, 2008.
IRS Nos. 61 and 101 can only be adjusted for periods ending before October 1, 2006.

4 Total adjustments. Combine all amounts in column (f) for lines 1 and 2 and enter the amount
here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
If the result is a balance due, pay the amount with this return. Enclose a check or money order with Form 720X and make it
payable to “United States Treasury.” Write on the check or money order: “Form 720X,” your name, address, EIN, and the date
Form 720X was signed. Complete line 6 on page 2.
If the result is an overpayment, complete lines 5 and 6.

5 Check if you want the overpayment:
a Refunded to you.
b Applied to your next Form 720. Enter quarter ending date. ▶
See Form 720 for how to apply your overpayment.

For Paperwork Reduction Act Notice, see the Instructions for Form 720. Cat. No. 32661B Form 720X (Rev. 3-2013)

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Form 720X (Rev. 3-2013) Page 2

6 Explanation of adjustments. See the instructions for line 6 for requirements. Attach additional sheets with your name and EIN
if more space is needed.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign ▲

Here Signature Date Title

Type or print name below signature.
Print/Type preparer’s name Preparer's signature Date
Paid Check if PTIN
self-employed
Preparer ▶ Firm's EIN ▶
Firm's name
Firm's address
Use Only ▶ Phone no.
Form 720X (Rev. 3-2013)

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Form 720X (Rev. 3-2013) Page 3
Section references are to the Internal Revenue Code unless otherwise noted. Section 6426 credits. You must use line 2 to report any adjustment to
section 6426 credits, if (a) you are reporting a change to certain taxable fuel
Future Developments liability (section 4081 liability in the case of mixtures or section 4041 liability
For the latest information about developments related to Form 720X and its in the case of alternative fuel) on line 1, or (b) you were unable to claim the
instructions, such as legislation enacted after they were published, go to credits against the section 4041 or 4081 liability on a prior Form 720 because
www.irs.gov/form720x. you were not registered. Section 6426 credits include the alcohol fuel mixture
credit (for mixtures produced, and sold, used, or removed, on or before
December 31, 2011), biodiesel or renewable diesel mixture credit, alternative
General Instructions fuel credit, and alternative fuel mixture credit. Use a separate line for each
adjustment. Enter the CRN from the table below in column 2(b). You must
What's New also complete line 6.
Alternative fuel mixture credit allowed only to the extent of taxable fuel Credit CRN Credit Rate
liability. For alternative fuel mixtures produced after December 31, 2011, the
alternative fuel mixture credit is allowed only to the extent of your taxable fuel Alcohol fuel mixture credit*
liability. For more information see the Instructions for Form 720 (Revised Alcohol fuel mixtures containing ethanol* 393 $ .45
January 2013). Alcohol fuel mixtures containing alcohol 394 .60
Expiration of alcohol fuel mixture credit. The alcohol fuel mixture credit (other than ethanol)*
expired after December 31, 2011. Biodiesel or renewable diesel mixture credit
Purpose of Form Biodiesel (other than agri-biodiesel) 388 1.00
mixtures
Use Form 720X to make adjustments to liability reported on Forms 720 you
have filed for previous quarters. Do not use Form 720X to make changes to Agri-biodiesel mixtures 390 1.00
claims made on Schedule C (Form 720), except for the section 4051(d) tire Renewable diesel mixtures 307 1.00
credit and section 6426 credits.
Alternative fuel credit and alternative fuel mixture credit
You must include in gross income (income tax return) any
overpayment from line 4 of Form 720X if you took a deduction on Liquefied petroleum gas (LPG) 426 .50
the income tax return that included the amount of the taxes and “P Series” fuels 427 .50
CAUTION
▲! that deduction reduced the income tax liability. See Pub. 510, Compressed natural gas (CNG) 428 .50
Excise Taxes, for more information.
Liquefied hydrogen 429 .50
When To File Any liquid fuel derived from coal (including 430 .50
Generally, adjustments that decrease your tax liability for a prior quarter peat) through the Fischer-Tropsch process
must be made within 3 years from the time the return was filed or 2 years Liquid fuel derived from biomass 431 .50
from the time the tax was paid, whichever is later.
Liquefied natural gas (LNG) 432 .50
Where To File Liquefied gas derived from biomass 436 .50
If you are filing Form 720X separately, send Form 720X to: Compressed gas derived from biomass 437 .50
Department of the Treasury *For mixtures produced, and sold, used, or removed, on or before December
Internal Revenue Service 31, 2011
Cincinnati, OH 45999-0009
Otherwise, attach Form 720X to your next Form 720. Line 3a
Collectors using the alternative method for deposits must adjust their
Specific Instructions separate accounts for any credits or refunds made to customers of the
collector. Form 720X cannot be used for this purpose. For more information,
Line 1 see Alternative method in the Instructions for Form 720.
Report each adjustment separately on line 1. You can use line 6 for your Line 5
explanation or you can attach additional sheets with your name and EIN as If you want your overpayment refunded to you, check the box for line 5a.
needed.
Column (a). Enter the quarter ending date of the Form 720 you are If you want your overpayment applied to your next Form 720, check the
amending. If you are amending more than one quarter, make sure each box for line 5b and enter the quarter ending date of your next Form 720. You
quarter is clearly identified. Enter the date in the MMDDYYYY format. For can file Form 720X separately or you can attach it to your next Form 720.
example, if you are adjusting the first quarter return for 2013, enter Caution. If you checked the box on line 5b, be sure to include the
“03312013.” overpayment amount on lines 6 and 7 on your next Form 720. See Form 720
Column (d). Enter the tax amount for the IRS No. entered in column (b) as for details. If you owe other federal tax, interest, or penalty, the overpayment
originally reported on Form 720 or as later adjusted by you or the IRS. will first be applied to the unpaid amounts.
Column (e). Enter the adjusted tax liability that should have been reported Line 6
for the IRS No. in column (b). You can use line 6 for your explanation or you can attach additional sheets
Column (f). If column (e) is greater than column (d), subtract column (d) from with your name and EIN as needed.
column (e). This is an increase. If column (d) is greater than column (e), Adjustments on line 1. For each adjustment, you must include a detailed
subtract column (e) from column (d). This is a decrease. Show the decrease description of the adjustment and the computation of the amount.
in parentheses.
Adjustments on line 2. Any section 6426 credits must first be applied
Line 2 against your section 4041 or 4081 liability. To make an adjustment, you must
Section 4051(d) tire credit. You must use line 2 to report any adjustment to follow the instructions for lines 12, 13, and 14 in the Instructions for Form
the section 4051(d) tire credit for a prior quarter. For example, if you report 720 (Rev. January 2011). For each adjustment you must attach a detailed
an additional taxable vehicle on line 1 for IRS No. 33, the applicable tire explanation of the adjustment, including your registration number, and the
credit is reported on line 2. Enter CRN 366 in column 2(b). See the computation of the amount. Your computation must include the number of
Instructions for Form 720 for more information on the tire credit. gallons (or gasoline gallon equivalents for compressed gas) and credit rate

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Form 720X (Rev. 3-2013) Page 4
(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
Certifications. On line 6 or a separate sheet of paper, you must include the the amount of the alternative fuel, or has repaid the amount to the
applicable statement shown below. government. The alternative fuel mixture was sold by the claimant to any
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
removed, on or before December 31, 2011). Claimant produced an alcohol Signature
fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was
sold by the claimant to any person for use as a fuel or was used as a fuel by Form 720X must be signed by a person authorized by the entity to sign this
the claimant. return. You must sign Form 720X even if it is filed with Form 720 to apply an
overpayment.
Biodiesel mixture credit. Claimant produced a mixture by mixing
biodiesel with diesel fuel. The biodiesel used to produce the mixture met Paid Preparer Use Only
ASTM D6751 and met EPA’s registration requirements for fuels and fuel
additives. The mixture was sold by the claimant to any person for use as a A paid preparer must sign Form 720X and provide the information in the Paid
fuel or was used as a fuel by the claimant. Claimant has attached the Preparer Use Only section at the end of the form if the preparer was paid to
Certificate for Biodiesel and, if applicable, the Statement of Biodiesel prepare the form and is not an employee of the filing entity. Paid preparers
Reseller. must sign paper forms with a manual signature. The preparer must give you
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
renewable diesel with liquid fuel (other than renewable diesel). The If you are a paid preparer, enter your Preparer Tax Identification Number
renewable diesel used to produce the renewable diesel mixture was derived (PTIN) in the space provided. Include your complete address. If you work for
from biomass, met EPA’s registration requirements for fuels and fuel a firm, you also must enter the firm’s name and the EIN of the firm. However,
additives, and met ASTM D975, D396, or other equivalent standard you cannot use the PTIN of the tax preparation firm in place of your PTIN.
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 www.irs.gov/ptin.
Form 720 (Rev. January 2011).

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