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Department of the Treasury
Internal Revenue Service
Instructions for Form 720

(Rev. September 2024)
Quarterly Federal Excise Tax Return

Section references are to the Internal Revenue Code unless Use of international air travel facilities (IRS No. 27). The
otherwise noted. section 4261 tax on the amount paid for international flights is
increased to $22.20 per person for flights that begin or end in
Future Developments the United States. The section 4261 tax per person for
For the latest information about developments related to domestic segments beginning or ending in Alaska or Hawaii
Form 720 and its instructions, such as legislation enacted is increased to $11.10 (applies only to departures).
after they were published, go to IRS.gov/Form720.
Superfund tax. The Inflation Reduction Act of 2022 (the
What's New Act) reinstates and increases the section 4611 Hazardous
Substance Superfund financing rate (petroleum Superfund
Section 4501 excise tax on repurchase of corporate tax rate) on domestic crude oil (IRS No. 53) and imported
stock. Treasury Decision (T.D.) 10002, effective June 28, petroleum products (IRS No. 16), effective January 1, 2023
2024, has the final regulations for the section 4501 tax, which (the taxes previously expired on December 31,1995). The
was enacted in the Inflation Reduction Act of 2022 (the Act) new IRS Nos. 53 and 16 are added to Form 720, Part I.
for repurchases after 2022. T.D. 10002 makes the first due
date for reporting and paying the tax October 31, 2024. Renewable diesel and kerosene changes. The Act made
This due date applies for full 12-month calendar tax the following changes to the definition of renewable diesel
year 2023 stock repurchases. If you have more than 1 tax and the treatment of kerosene, effective for fuel sold or used
year ending after 2022, and on or before June 28, 2024, you after 2022.
should file a single Form 720 with two separate Forms 7208, • Renewable diesel no longer includes fuel derived from
Excise Tax on Repurchase of Corporate Stock, attached (one biomass that meets the requirements of a Department of
for each tax year). For a tax year ending on or after June 28, Defense specification for military jet fuel or an American
2024, the due date is the due date of the Form 720 for the Society of Testing Materials (ASTM) specification for aviation
first full quarter after that year end. The tax is reported on turbine fuel.
Form 7208 before entering it on the line for IRS No.150, • Kerosene is no longer treated as diesel fuel for purposes of
Repurchase of corporate stock. the renewable diesel mixture credit.
Notice 2024-37 sustainable aviation fuel (SAF) guid- Sustainable aviation fuel (SAF) credit. The Act created
ance. In December 2023, Notice 2024-06, sections 5 and 6, an SAF credit under sections 40B and 6426(k), effective
explained that the Greenhouse gases, Regulated Emissions, January 1, 2023, so line 12d was added to Form 720,
and Energy use in Transportation model methodology Schedule C.
existing at that time didn't satisfy the requirements to Liquefied hydrogen. The Act removed liquefied hydrogen
calculate the emissions reduction percentage under section from the definition of alternative fuel under section 6426(d)(2)
40B(e)(2), and that the government would work to develop a for purposes of the alternative fuel credit and alternative fuel
new model. Additional SAF guidance was issued in Notice mixture credit for fuel sold or used after 2022.
2024-37, including the April 30, 2024, release of the
40BSAF-GREET 2024 (Greenhouse gases, Regulated Kerosene used in aviation. Kerosene is generally taxed at
Emissions, and Energy used in Technologies) model, $.244 per gallon unless a reduced rate applies. The $.244
available at 40BSAF-GREET. per gallon tax rate applies to kerosene removals unless it is
removed from a terminal or refinery (or a qualified refueler
Reminders truck, tanker, or tank wagon that is treated as a terminal)
directly into the fuel tank of an aircraft. See Kerosene for use
Sections 4375 and 4376 patient-centered outcomes re- in aviation (IRS Nos. 69, 77, and 111), later.
search fee increase. The fee for policy and plan years
ending on or after October 1, 2023, but before October 1, Butane mixture doesn’t qualify for a credit. A mixture of
2024, is increased to the applicable rate of $3.22, multiplied butane (or other gasoline blendstock) and gasoline is a
by the average number of lives covered under the policy or mixture of two taxable fuels. Therefore, it isn’t an alternative
plan. The fee for policy and plan years ending on or after fuel mixture and doesn’t qualify for the section 6426
October 1, 2022, but before October 1, 2023, remains at the alternative fuel mixture credit. See section 6426(e)(2), and
applicable rate of $3.00, multiplied by the average number of Rev. Rul. 2018-02 at IRS.gov/IRB/
lives covered under the policy or plan. See Patient-centered 2018-02_IRB#RR-2018-02.
outcomes research (PCOR) fee (IRS No. 133), later, and Reducing your excise tax liability. For federal income tax
Notice 2023-70. purposes, reduce your expense for the section 4081 excise
tax, whether taken as a deduction or as a component of cost
Inflation Adjustments for 2024 of goods sold, by the amount of excise tax credits allowable
Arrow shafts (IRS No. 106). The section 4161 tax on arrow under sections 6426(c), (e), and (k) (biodiesel mixture,
shafts is increased to $0.62 per arrow shaft. alternative fuel mixture, and SAF, respectively). Similarly,
reduce your expense for the section 4041 excise tax, whether
Transportation of persons by air (IRS No. 26). The taken as a deduction or as a component of cost of goods
section 4261 tax on the amount paid for each domestic
segment of taxable air transportation is increased to $5.00.

Aug 15, 2024 Cat. No. 64240C

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sold, by the amount of excise tax credit allowable under               Send your return to the IRS using the U.S. Postal Service 
section 6426(d) (alternative fuel credit).                           or a designated private delivery service to meet the “timely 
                                                                     mailing as timely filing/paying” rule. See Private Delivery 
Exported gasoline blendstocks.  Claims for exported 
                                                                     Services (PDSs), later.
gasoline blendstocks taxed at $.001 per gallon are made on 
Schedule C, line 14b. Continue to use line 1b to make claims         Floor stocks tax. Report the floor stocks tax on 
for exported gasoline blendstocks taxed at $.184 per gallon.         ozone-depleting chemicals (ODCs), IRS No. 20, on the return 
                                                                     due by July 31 of each year. The tax payment is due by June 
Electronic filing. You can electronically file Form 720 
                                                                     30. See Floor Stocks Tax, later.
through any electronic return originator (ERO), transmitter, 
and/or intermediate service provider (ISP) participating in the      Where To File
IRS e-file program for excise taxes. For more information on 
e-file, go to Excise Tax e-File & Compliance (ETEC)                  Send Form 720 to:
Programs - Forms 720, 2290, and 8849.                                  Department of the Treasury
Federal tax deposits made by electronic funds transfer                 Internal Revenue Service
(EFT).   Generally, you must use EFT to make federal tax               Ogden, UT 84201-0009
deposits, such as deposits of employment tax, excise tax (for 
exceptions, see Payment of Taxes, later), and corporate 
income tax. Generally, EFTs are made using the Electronic            How To File
Federal Tax Payment System (EFTPS). If you don't want to             If you aren't reporting a tax that you normally report, enter a 
use EFTPS, you can arrange for your tax professional,                zero on the appropriate line on Form 720, Part I or II. Also, if 
financial institution, payroll service, or other trusted third party you have no tax to report, enter “None” on Form 720, Part III, 
to make deposits on your behalf. EFTPS is a free service             line 3; and sign and date the return. If you file the second 
provided by the Department of the Treasury.                          quarter Form 720 only to report the PCOR fee, no filing is 
                                                                     required in other quarters unless you have to report other 
  To get more information about EFTPS or to enroll in 
                                                                     fees or taxes.
EFTPS, go to EFTPS.gov or call 800-555-4477. See Pub. 
966.                                                                   If you have adjustments to liabilities reported for prior 
                                                                     quarters, see Form 720-X, Amended Quarterly Federal 
                                                                     Excise Tax Return. Don't enter adjustments on Form 720.
General Instructions
                                                                       If you attach additional sheets, enter your name and 
Purpose of Form                                                      employer identification number (EIN) on each sheet.
Use Form 720 and attachments to report your liability by IRS 
No. and pay the excise taxes listed on the form. If you report a     Final Return
liability on Part I or II, you may be eligible to use Schedule C     File a final return if you have been filing Form 720 and you:
to claim a credit.                                                     1. Go out of business, or
Who Must File                                                          2. Won't owe excise taxes that are reportable on Form 
                                                                     720 in future quarters.
        See Patient-centered outcomes research (PCOR) fee 
                                                                         If you are only filing to report zero tax and you won't 
  !     (IRS No. 133), later, in Part II for special rules about     TIP owe excise tax in future quarters, check the Final 
CAUTION who must file to report the PCOR fee.
                                                                         return box above Part I of Form 720.
  You must file Form 720 if:
• You were liable for, or responsible for collecting, any of the 
                                                                     Recordkeeping
federal excise taxes listed on Form 720, Parts I and II, for a 
prior quarter and you haven’t filed a final return; or               Keep copies of your tax return, records, and accounts of all 
• You are liable for, or responsible for collecting, any of the      transactions to show that the correct tax has been paid. Keep 
federal excise taxes listed on Form 720, Parts I and II, for the     records to support all claims and all exemptions at least 4 
current quarter.                                                     years from the latest of the date:
                                                                     • The tax became due,
  See How To File, later, for more information.                      • You paid the tax, or
                                                                     • You filed a claim.
When To File
You must file a return for each quarter of the calendar year as      Penalties and Interest
follows.                                                             If you receive a notice about a penalty after you file this 
                                                                     return, reply to the notice with an explanation and we will 
         Quarter covered                   Due by                    determine if you meet reasonable-cause criteria. Don't 
                                                                     include an explanation when you file your return.
          Jan., Feb., Mar.                 April 30
          Apr., May, June                  July 31                   Trust fund recovery penalty.    If communications, air 
                                                                     transportation, and indoor tanning services taxes are 
          July, Aug., Sept.                October 31                collected but not paid to the U.S. Treasury or are willfully not 
          Oct., Nov., Dec.                 January 31                collected, the trust fund recovery penalty may apply. The 
                                                                     penalty is the full amount of the unpaid tax.
                                                                       The trust fund recovery penalty may be imposed on all 
  If any due date for filing a return falls on a Saturday,           persons who are determined by the IRS to be responsible for 
Sunday, or legal holiday, you may file the return on the next        collecting, accounting for, and paying over these taxes, and 
business day.                                                        who acted willfully in not doing so.

2                                                                                        Instructions for Form 720 (Rev. 09-2024)

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A responsible person can be an officer or employee of a • Notice 2023-28 (reinstatement of the Superfund excise
corporation, a partner or employee of a partnership, an taxes) at IRS.gov/IRB/2023-15_IRB#NOT-2023-28.
employee of a sole proprietorship, an accountant, or a • Rev. Proc. 2022-26 (request a determination that a
volunteer director/trustee. A responsible person may also substance be added to or removed from the list of taxable
include one who signs checks for the business or otherwise substances) at IRS.gov/IRB/2022-29_IRB#REV-
has authority to cause the spending of business funds. PROC-2022-26.
Willfully means voluntarily, consciously, and intentionally. A • Rev. Proc. 2023-20 (modifies the effective date of
responsible person acts willfully if they know the required additions to the list of taxable substances) at IRS.gov/IRB/
actions aren't taking place. 2023-15_IRB#REV-PROC-2023-20.
• Notice 2024-6 (sustainable aviation fuel credit safe
Additional Information harbors) at IRS.gov/IRB/2024-02_IRB#NOT-2024-6.
You may find the following products helpful when preparing • Reg-115710-22, page 1070 (Excise Tax on Repurchase of
Form 720 and any attachments. Corporate Stock) atIRS.gov/IRB/
• Pub. 510, Excise Taxes, contains definitions and examples 2024-20_IRB#REG-115710-22.
that will help you prepare Form 720. Pub. 510 also contains • T.D. 10002, (SAF GREET Model) at IRS.gov/IRB/
information on fuel tax credits and refunds. 2024-29_IRB#TD-10002.
• Pub. 509, Tax Calendars, has deposit and payment due
dates for federal excise taxes listed in this publication. Private Delivery Services (PDSs)
• Notice 2005-4 (fuel tax guidance), 2005-2 I.R.B. 289, at You can use PDSs designated by the IRS to meet the “timely
IRS.gov/IRB/2005-02_IRB#NOT-2005-4. mailing as timely filing/paying” rule for tax returns and
• Notice 2005-24 (sales of gasoline on oil company credit payments. Go to IRS.gov/PDS for the current list of
cards), 2005-12 I.R.B. 757, at designated services. The PDS can tell you how to get written
IRS.gov/IRB/2005-12_IRB#NOT-2005-24. proof of the mail date. For the IRS mailing address to use if
• Notice 2005-62 (biodiesel and aviation-grade kerosene), you are using a PDS, go to IRS.gov/PDSStreetAddresses.
2005-35 I.R.B. 443, at PDSs can’t deliver items to P.O. boxes. You must use
IRS.gov/IRB/2005-35_IRB#NOT-2005-62. ! the U.S. Postal Service to mail any item to an IRS
• Notice 2005-80 (LUST, kerosene, claims by credit card CAUTION P.O. box address.
issuers, and mechanical dye injection), 2005-46 I.R.B. 953,
at IRS.gov/IRB/2005-46_IRB#NOT-2005-80.
Photographs of Missing Children
• Notice 2006-92 (alternative fuels and mixtures), 2006-43
I.R.B. 774, at The IRS is a proud partner with the National Center for
IRS.gov/IRB/2006-43_IRB#NOT-2006-92. Missing & Exploited Children® (NCMEC). Photographs of
• Notice 2007-97 (alternative fuel and alternative fuel missing children selected by the Center may appear in
mixtures), 2007-49 I.R.B. 1092, at instructions on pages that would otherwise be blank. You can
IRS.gov/IRB/2007-49_IRB#NOT-2007-97. help bring these children home by looking at the photographs
• Notice 2008-110 (biodiesel and cellulosic biofuel), and calling 1-800-THE-LOST (1-800-843-5678) if you
2008-51 I.R.B. 1298, at recognize a child.
IRS.gov/IRB/2008-51_IRB#NOT-2008-110.
• Notice 2010-68 (Alaska dyed diesel exemption), 2010-44
I.R.B. 576, at IRS.gov/IRB/2010-44_IRB#NOT-2010-68. Specific Instructions

• Notice 2012-27 (fractional aircraft), 2012-17 I.R.B. 849, at Name and Address
IRS.gov/IRB/2012-17_IRB#NOT-2012-27.
• T.D. 9670 (tanning tax), 2014-29 I.R.B. 121, at Enter your name, your address, and the quarter ending date
IRS.gov/IRB/2014-29_IRB#TD-9670. (month and year). If your address changes, check the
• T.D. 9621 (indoor tanning), 2013-28 I.R.B. 49, at address change box above Form 720, Part I.
IRS.gov/IRB/2013-28_IRB#TD-9621. P.O. box. If the post office doesn't deliver mail to the street
• Rev. Rul. 2016-03 (foreign reinsurance), 2016-3 I.R.B. 282, address and you have a P.O. box, show the box number
at IRS.gov/IRB/2016-03_IRB#RR-2016-03. instead of the street address.
• Rev. Rul. 2018-02 (butane mixture) at IRS.gov/IRB/
2006-92_IRB#RR-2018-02. Foreign address. Follow the country's practice for entering
• Rev. Proc. 2023-34 (inflation adjustments), 2023-48 I.R.B., the postal code. Don't abbreviate the country name.

at IRS.gov/IRB/2023-48_IRB#REV-PROC-2023-34. Employer Identification Number (EIN)
• Notice 2023-70 (patient-centered outcomes research
(PCOR) fee), 2023-45 I.R.B. 12288, at IRS.gov/IRB/ Enter the correct EIN. If you are a one-time filer, you may not
2023-45_IRB#NOT-2023-70. need an EIN. See Gas guzzler tax (IRS No. 40), later. If you
• T.D. 9948 (exemption for amounts paid for certain aircraft don't have an EIN, you may apply for one online by going to
management services) at IRS.gov/IRB/ IRS.gov/EIN. You may also apply for an EIN by faxing or
2021-06_IRB#TD-9948. mailing Form SS-4, Application for Employer Identification
• Notice 2023-6 (sustainable aviation fuel credit) at Number, to the IRS.
IRS.gov/IRB/2023-02_IRB#NOT-2023-6. Disregarded entities and qualified subchapter S subsid-
• Announcement 2023-18 (stock buybacks) at IRS.gov/IRB/ iaries (QSubs). QSubs and eligible single-owner
2023-30_IRB#ANN-2023-18. disregarded entities are treated as separate entities for
• Notice 2023-52 (sales of a designated drug during excise tax and reporting purposes. QSubs and eligible
statutory period) at IRS.gov/IRB/ single-owner disregarded entities must pay and report excise
2023-35_IRB#NOT-2023-52. taxes (other than IRS Nos. 31, 51, and 117), register for most
excise tax activities, and claim any refunds, credits, and

Instructions for Form 720 (Rev. 09-2024) 3

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payments under their EINs. These actions can't take place
Part I
under the owner's taxpayer identification number (TIN).
Some QSubs and disregarded entities may already have
Environmental Taxes
EINs. However, if you are unsure, please call the IRS
Business and Specialty Tax Line at 800-829-4933. Use Form 6627, Environmental Taxes, to figure the
environmental taxes on the following.
Generally, QSubs and eligible single-owner disregarded Domestic petroleum superfund tax, IRS No. 53.
entities will continue to be treated as disregarded entities for •
other federal tax purposes (other than employment taxes). • Chemicals (other than ODCs), IRS No. 54.
Thus, taxpayers filing Form 4136, Credit for Federal Tax Paid • Imported chemical substances, IRS No. 17.
on Fuels, with Form 1040, U.S. Individual Income Tax Return, • Imported petroleum products superfund tax, IRS No. 16.
or 1040-SR, U.S Tax Return for Seniors, can use the owner's • Oil spill liability, IRS Nos. 18 and 21.
TIN. For more information, see Regulations section • Ozone-depleting chemicals (ODCs), IRS No. 98.
301.7701-2(c)(2). • Imported products that used ODCs as materials in the
manufacture or production of the product, IRS No. 19.
Signature • The floor stocks tax on ODCs, IRS No. 20 (reported on
Form 720, Part II).
Form 720 must be signed by a person authorized by the
entity to sign this return. Attach Form 6627 to Form 720. The tax rates for these
taxes are shown on Form 6627.
Third Party Designee
If you want to allow an employee of your business, a return Communications Taxes
preparer, or another third party to discuss your Form 720 with
the IRS, check the “Yes” box on Form 720 under Third Party Communications Services (IRS No. 22)
Designee. Also, enter the designee's name and phone
number, and any five digits that person chooses as their
personal identification number (PIN). The tax is 3% of amounts paid for local telephone service
and teletypewriter exchange service.
By checking the “Yes” box, you are authorizing the IRS to
speak with the designee to answer any questions relating to Who Must File
the processing of, or the information reported on,
Form 720. You are also authorizing the designee to:
• Exchange information concerning Form 720 with the IRS, The person receiving the payment for communications
and services must collect and submit the tax and file the return.
• Respond to certain IRS notices that you have shared with Enter the amount of tax collected or considered collected for
your designee relating to Form 720. The IRS won't send the quarter.
notices to your designee.
Credits or Refunds
You aren't authorizing the designee to receive any refund
check, bind you to anything (including additional tax liability),
or otherwise represent you before the IRS. If you want to If tax is collected and paid over for nontaxable services from
expand the designee's authority, see Pub. 947, Practice the communications tax, the collector may request a credit or
Before the IRS and Power of Attorney. refund as described below.
The authorization will automatically expire 1 year from the Collectors. The collector may request a credit or refund only
due date (without regard to extensions) for filing your Form if it has repaid the tax to the person from whom the tax was
720. If you or your designee wants to revoke this collected, or obtained the consent of that person to the
authorization, send a written statement of revocation to: allowance of the credit or refund. These requirements also
apply to nontaxable service refunds.
Department of the Treasury Collectors using the regular method for deposits.
Internal Revenue Service Collectors using the regular method for deposits must use
Cincinnati, OH 45999 Form 720-X to request a credit or refund.
Collectors using the alternative method for deposits.
See Pub. 947 for more information. Collectors using the alternative method for deposits must
adjust their separate accounts for the credit or refund. For
Paid Preparer Use Only more information, see Alternative method (IRS Nos. 22, 26,
A paid preparer must sign Form 720 and provide the 27, and 28), later.
information in the Paid Preparer Use Only section at the end
of the form if the preparer was paid to prepare the form and Air Transportation Taxes
isn't an employee of the filing entity. The preparer must give
you a copy of the form in addition to the copy to be filed with Transportation of Persons by Air (IRS No. 26)
the IRS. If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include The taxes on transportation of persons by air are the
your complete address. If you work for a firm, you must also percentage tax and the domestic segment tax. Add the
enter the firm’s name and the EIN of the firm. However, you percentage tax and the domestic segment tax to get the total
can't use the EIN of the tax preparation firm in place of your tax on transportation of persons by air.
PTIN. You can apply for a PTIN online or by filing Form W-12,
IRS Paid Preparer Tax Identification Number (PTIN) Note. The percentage and domestic segment taxes don't
Application and Renewal. For more information about apply on a flight if the surtax on fuel used in a fractional
applying for a PTIN online, go to IRS.gov/PTIN. ownership program aircraft is imposed. For more information,

4 Instructions for Form 720 (Rev. 09-2024)

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see Surtax on any liquid used in a fractional ownership Communications and Air Transportation
program aircraft as fuel (IRS No. 13), later. Taxes—Uncollected Tax Report
A separate report is required to be filed by collecting agents
Who Must File of communications services (local and teletypewriter
services) and air transportation taxes if the person from
The person receiving the payment for air transportation whom the facilities or services tax (the tax) is required to be
services must do all of the following. collected (the taxpayer) refuses to pay the tax, or it's
• Collect the tax. impossible for the collecting agent to collect the tax. The
• Submit the tax. report must contain the name and address of the taxpayer,
• File Form 720 to report the amount of the tax collected, or the type of facility provided or service rendered, the amount
considered collected, for the quarter. paid for the facility or service (the amount on which the tax is
Exemption for amounts paid for aircraft management based), and the date paid.
services. Effective December 23, 2017, certain payments Regular method taxpayers. For regular method taxpayers,
related to the management of private aircraft are exempt from the report must be filed by the due date of the Form 720 on
the excise taxes imposed on taxable transportation by air. which the tax would have been reported.
See Pub. 510.
Alternative method taxpayers. For alternative method
Percentage tax. The percentage tax is 7.5% of amounts taxpayers, the report must be filed by the due date of the
paid for taxable transportation of persons by air. Form 720 that includes an adjustment to the separate
Domestic segment tax. For calendar year 2024, the tax on account for the uncollected tax. See Alternative method (IRS
the amount paid for each domestic segment of taxable Nos. 22, 26, 27, and 28), later.
transportation is $5.00. Where to file your uncollected tax report. Don't file the
Example. In January 2024, Frank Jones pays $268.00 to uncollected tax report with Form 720. Instead, mail the
a commercial airline for a flight in January from Washington report to:
to Chicago with a stopover in Cleveland. The flight has two
segments. The price includes the $240 fare and $28.00 Department of the Treasury
excise tax [($240 × 7.5%) + (2 × $5.00)] for which Frank is Internal Revenue Service
liable. The airline collects the tax from Frank and submits it to Cincinnati, OH 45999
the government.
Charter flights. If an aircraft is chartered, and the flight Fuel Taxes
isn't one where the tax on fuel used in a fractional ownership
program aircraft is imposed, the domestic segment tax for First taxpayer's report. If you are reporting gallons of
each segment of taxable transportation is figured by taxable fuel that may again be subject to tax, you may need
multiplying the tax by the number of passengers transported to file a first taxpayer's report. The report must contain all the
on the aircraft. information as shown in the Model Certificate B in the
Appendix of Pub. 510.
Example. In March 2024, Tim Clark pays $1,145.00 to an
air charter service to carry seven employees from The person who paid the first tax must do all of the
Washington to Detroit with a stopover in Pittsburgh. The flight following.
has two segments. The price includes the $1,000 charter • Give a copy of the first taxpayer's report to the buyer.
payment and $145.00 excise tax [($1,000 × 7.5%) + (2 × • File the first taxpayer's report with Form 720 for the quarter
$5.00 × 7 passengers)] for which Tim is liable. The charter for which the report relates.
service collects the tax from Tim and submits it to the • Enter “EXCISE—FIRST TAXPAYER'S REPORT” across
government. the top of a separate copy of the report, and by the due date
Rural airports. If a segment is to or from a rural airport, of Form 720, send the copy to:
the domestic segment tax doesn't apply.
Department of the Treasury
Internal Revenue Service
Transportation of Property by Air (IRS No. 28) Cincinnati, OH 45999-0555
The tax is 6.25% of amounts paid for transportation of Diesel (IRS No. 60). If you are liable for the diesel fuel tax
property by air. The tax doesn't apply if the surtax on fuel on removal at the terminal rack, report these gallons on
used in a fractional ownership program aircraft is imposed. line 60(a). If you are liable for the diesel fuel tax on events
See Surtax on any liquid used in a fractional ownership other than removal at the terminal rack, report these gallons
program aircraft as fuel (IRS No. 13), later. on line 60(b). If you are liable for the diesel fuel tax because
you have produced diesel by blending biodiesel with taxed
diesel outside of the bulk transfer/terminal system, report
Use of International Air Travel Facilities these gallons of biodiesel on line 60(c). If you report gallons
(IRS No. 27) on line 60(c), don't report those gallons on line 60(b).
Multiply the total number of gallons subject to tax on lines
For calendar year 2024, the section 4261 excise tax on any 60(a), 60(b), and 60(c) by $.244 and make one entry in the
amount paid for international air transportation, if the tax column.
transportation begins or ends in the United States, is See Schedule T. Two-Party Exchange Information
generally $22.20. However, a lower rate of tax applies to a Reporting, later, if applicable.
domestic segment beginning or ending in Alaska or Hawaii,
and the tax applies only to departures. For calendar year Diesel-water emulsion (IRS No. 104). If you are liable for
2024, the rate of tax is $11.10. the reduced rate (see below) of tax on a diesel-water

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emulsion removal at the terminal rack or other taxable event, line for IRS No. 79. If more than one rate applies, leave the
report these gallons on the line for IRS No. 104. Rate column blank and attach a schedule showing the rates
Requirements. All of the following requirements must be and number of gallons taxed at each rate.
met to be eligible for the reduced rate: (a) the diesel-water
emulsion must contain at least 14% water; (b) the emulsion Fuel Tax rate
additive must be registered by a U.S. manufacturer with the per gallon
Environmental Protection Agency (EPA) under the Clean Air Qualified—
Act, section 211 (as in effect on March 31, 2003); and (c) the Ethanol produced from coal . . . . . . . . . . . . . . . . . $.184
taxpayer must be registered by the IRS. If these requirements Methanol produced from coal . . . . . . . . . . . . . . . . .184
aren't met, you must report the sale, removal, or use of a Partially exempt—
diesel-water emulsion as diesel. Ethanol produced from natural gas . . . . . . . . . . . . . .114
Methanol produced from natural gas . . . . . . . . . . . . .0925
IRS Nos. 105, 107, and 119. Tax is imposed at $.001 per B-100 (100% biodiesel). . . . . . . . . . . . . . . . . . . . . . .244
gallon on removals, entries, and sales of gasoline, diesel, and Liquefied gas derived from biomass. . . . . . . . . . . . . . .184
kerosene described as exempt transactions. Multiply the total Other fuels not shown. . . . . . . . . . . . . . . . . . . . . . . .184
number of gallons subject to tax for each fuel by $.001 and
enter the amount in the tax column for the following IRS Nos.
• IRS No. 105, dyed diesel, LUST tax.
Gasoline (IRS No. 62). If you are liable for the gasoline tax
• IRS No. 107, dyed kerosene, LUST tax.
on removal at the terminal rack, report these gallons on
• IRS No. 119, LUST tax, other exempt removals; report
line 62(a). If you are liable for the gasoline tax on events other
gasoline blendstocks, kerosene used for a feedstock
than removal at the terminal rack, report these gallons on
purpose, and diesel or kerosene sold or used in Alaska.
line 62(b). If you are liable for the gasoline tax because you
Kerosene (IRS No. 35). If you are liable for the kerosene tax have blended alcohol with taxed gasoline outside of the bulk
on removal at the terminal rack (not located at an airport), transfer/terminal system, report these gallons of alcohol on
report these gallons on line 35(a). If you are liable for the line 62(b).
kerosene tax on events other than removal at the terminal Multiply the total number of gallons subject to tax on lines
rack, report these gallons of kerosene on line 35(b). 62(a) and 62(b) by $.184. Combine the tax for lines 62(a) and
Multiply the total number of gallons subject to tax on lines 62(b) and make one entry in the tax column.
35(a) and 35(b) by $.244 and make one entry in the tax See Schedule T. Two-Party Exchange Information
column. Reporting, later, if applicable.
See Schedule T. Two-Party Exchange Information Surtax on any liquid used in a fractional ownership pro-
Reporting, later, if applicable. gram aircraft as fuel (IRS No. 13). Fuel used in a fractional
Kerosene for use in aviation (IRS Nos. 69, 77, and 111). ownership program aircraft, as defined below, after March 31,
Generally, kerosene is taxed at $.244 per gallon unless a 2012, is subject to a surtax of $.141 per gallon. The fractional
reduced rate applies. See Kerosene for Use in Aviation in ownership program manager is liable for the surtax. If you are
Pub. 510 for more details about these reduced rates. liable, report these gallons on the line for IRS No. 13.
• If you're liable for kerosene tax on removal directly from a The surtax applies in addition to any other taxes imposed
terminal into the fuel tank of an aircraft for use in aviation, the on the removal, entry, use, or sale of the fuel. If the surtax is
tax rate is $.219 per gallon. This rate applies to kerosene imposed, the flight isn't considered commercial aviation.
used in noncommercial aviation. This rate can also apply to Instead, the tax on the fuel used in the flight is imposed at the
kerosene used in commercial aviation or for nontaxable noncommercial aviation rate of $.219 per gallon (IRS No. 69).
aviation uses if the requirements for a further reduced rate If the surtax is imposed, the following taxes don't apply.
aren't met. Report these gallons on the line for IRS No. 69. • Transportation of persons by air (IRS No. 26).
• If you're liable for kerosene tax on removal directly from a • Transportation of property by air (IRS No. 28).
terminal into the fuel tank of an aircraft for use in commercial • Use of international air travel facilities (IRS No. 27).
aviation (other than foreign trade), the tax rate is $.044 per Fractional ownership aircraft program is a program
gallon. Report these gallons on the line for IRS No. 77. The under which:
line for IRS No. 77 is only applicable to registered • A single fractional ownership program manager provides
commercial aviation operators (Form 637 "Y" Registrant). fractional ownership program management services on
• If you’re liable for kerosene tax on removal directly from a behalf of the fractional owners;
terminal into the fuel tank of an aircraft for nontaxable uses, • There are one or more fractional owners per fractional
the tax rate is $.001. Report these gallons on the line for IRS program aircraft, with at least one fractional program aircraft
No. 111. having more than one owner;
See Pub. 510 for foreign trade rules. • For at least two fractional program aircraft, none of the
ownership interests in the aircraft are less than the minimum
Note. Fuel used in a fractional ownership program aircraft is fractional ownership interest or held by the program
also subject to a surtax of $.141 per gallon. For more manager;
information, see Surtax on any liquid used in a fractional • There exists a dry-lease aircraft exchange arrangement
ownership program aircraft as fuel (IRS No. 13), later. among all of the fractional owners; and
Other fuels (IRS No. 79). You are liable for the tax on the • There are multi-year program agreements covering the
fuels listed below when they are delivered into the fuel supply fractional ownership, fractional ownership program
tank of a motor vehicle or motorboat. Use the following table management services, and dry-lease aircraft exchange
to determine the tax for each gallon. Fill in the number of aspects of the program.
gallons and the appropriate rate in the Rate column on the

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Fractional program aircraft. Any aircraft that, in any Example. 10,000 gallons of LNG ÷ 1.71 = 5,848 DGE x
fractional ownership aircraft program, is listed as a fractional $.243 = $1,421.06 tax.
program aircraft in the management specifications issued to
the manager of such program by the Federal Aviation Retail Tax
Administration under subpart K of part 91, title 14, Code of
Federal Regulations, and is registered in the United States. Truck, Trailer, and Semitrailer Chassis and Bodies,
Fractional program aircraft aren't considered used for and Tractors (IRS No. 33)
transportation of a qualified fractional owner, or on account of
such qualified fractional owner, when they are used for flight The tax is 12% of the sales price on the first retail sale of
demonstration, maintenance, or crew training. In such each unit. The tax applies to:
situations, the flight isn't commercial aviation. Instead, the tax • Truck chassis and bodies, except truck chassis and bodies
on the fuel used in the flight is imposed at the noncommercial suitable for use with a vehicle with a gross vehicle weight
aviation rate. (GVW) of 33,000 pounds or less;
Fractional owner. Any person owning any interest • Trailer and semitrailer chassis and bodies, except trailer
(including the entire interest) in a fractional program aircraft. and semitrailer chassis and bodies suitable for use with a
vehicle with a GVW of 26,000 pounds or less; and
Dry-lease aircraft exchange. An agreement, documented • Tractors of the kind chiefly used for highway transportation
by the written program agreements, under which the in combination with a trailer or semitrailer, except tractors that
fractional program aircraft are available, on an as-needed have a GVW of 19,500 pounds or less and a gross combined
basis without crew, to each fractional owner. weight of 33,000 pounds or less.
Special rule relating to deadhead service. A fractional
program aircraft won't be considered to be used on account Generally, gross combined weight means the weight of a
of a qualified fractional owner when it's used in deadhead tractor and the weight of its trailer(s).
service and a person other than a qualified fractional owner is
separately charged for such service. The tax imposed on parts and accessories sold on or in
connection with the units listed above and the tax imposed
More information. See section 4043 for more information on the separate purchase of parts and accessories for the
on the surtax. units listed above don't apply to an idling reduction device,
Aviation gasoline (IRS No. 14). Aviation gasoline is taxed described next, or to insulation that has an R value of at least
at the rate shown on Form 720. R35 per inch.
Also, a surtax of $.141 per gallon applies on fuel used in Idling reduction device. Any device or system of devices
an aircraft which is part of a fractional ownership program. that provides the tractor with services, such as heat, air
conditioning, and electricity, without the use of the main drive
For further information on fractional ownership program
engine while the tractor is temporarily parked or stationary.
aircraft, see Surtax on any liquid used in a fractional
The device must be affixed to the tractor and determined by
ownership program aircraft as fuel (IRS No. 13), earlier.
the Administrator of the EPA, in consultation with the
Alternative fuel (IRS Nos. 112, 118, and 120–124). Secretary of Energy and Secretary of Transportation, to
Alternative fuel is any liquid other than gas oil, fuel oil, or any reduce idling while parked or stationary.
product taxable under section 4081. You are liable for tax on
alternative fuel delivered into the fuel supply tank of a motor Figure the tax for each vehicle sold and enter the total for
vehicle or motorboat, or on certain bulk sales. Report the tax the quarter on the line for IRS No. 33.
on the line for the IRS No. listed in the following table.
Gross vehicle weight (GVW). The GVW means the
maximum total weight of a loaded vehicle. Generally, this
Alternative fuel IRS No.
maximum total weight is the GVW rating provided by the
Liquefied petroleum gas (LPG) 112 manufacturer or determined by the seller of the completed
“P Series” fuels 118 article. The seller's GVW rating must be determined for
excise tax purposes on the basis of the strength of the
Compressed natural gas (CNG) 120 chassis frame and the axle capacity and placement. The
Liquefied hydrogen 121 seller may not take into account any readily attachable
Fischer-Tropsch process liquid fuel from coal 122 components (such as tires or rim assemblies) in determining
(including peat) the GVW. See Regulations section 145.4051-1(e)(3) for more
Liquid fuel derived from biomass 123 information.
The following four classifications of truck body types meet
Liquefied natural gas (LNG) 124
the suitable-for-use standard and will be excluded from the
retail excise tax.
For sales or uses after 2015, the following gasoline gallon • Platform truck bodies 21 feet or less in length.
equivalent (GGE) or diesel gallon equivalent (DGE) applies. • Dry freight and refrigerated truck van bodies 24 feet or less
in length.
• LPG (includes propane, pentane, or mixtures of those
gases), taxed at $.183 per GGE, has a GGE of 5.75 pounds • Dump truck bodies with load capacities of 8 cubic yards or
less.
or 1.353 gallons of LPG.
• LNG, taxed at $.243 per DGE, has a DGE of 6.06 pounds • Refuse packer truck bodies with load capacities of 20
cubic yards or less.
or 1.71 gallons of LNG.
• CNG, taxed at $.183 per GGE, has a GGE of 5.66 pounds
or 123.57 cubic feet of CNG.

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Section 4051(d) tire credit. A tax credit may be claimed 3. Sign the return.
equal to the amount of tax that has been imposed on each You need an EIN to file Form 720. If you don't have an EIN,
tire that is sold on or in connection with the first retail sale of a see Employer Identification Number (EIN), earlier.
taxable vehicle reported on IRS No. 33. Claim the section Where to file your treaty-based return positions under
4051(d) tire credit on Schedule C, line 14a. section 6114. All filers should mail Form 720 with the
attached Form 8833 or disclosure statement to the address
Ship Passenger Tax listed under Where To File, earlier. See the Caution under
Transportation by water (IRS No. 29). A tax is imposed on Private Delivery Services (PDSs), earlier.
the operator of commercial ships. The tax is $3 for each
passenger on a commercial passenger ship that has berth or Manufacturers Taxes
stateroom accommodations for at least 17 passengers if the Don't include the excise tax on coal in the sales price
trip is over 1 or more nights. A voyage extends “over 1 or ! when determining which tax rate to use for IRS Nos.
more nights” if it lasts longer than 24 hours. The tax also CAUTION 36, 37, 38, and 39.
applies to passengers on any commercial ship that transports
passengers engaged in gambling aboard the ship beyond the Underground mined coal (IRS Nos. 36 and 37). The tax
territorial waters of the United States. Enter the number of on underground mined coal is the lower of $1.10 per ton or
passengers for the quarter on the line for IRS No. 29. 4.4% of the sales price. Enter on the line for IRS No. 36 the
number of tons of underground mined coal sold at $25 or
Other Excise Tax more per ton. Enter on the line for IRS No. 37 the total sales
Obligations not in registered form (IRS No. 31). For price for all sales of underground mined coal sold at a selling
obligations issued during the quarter, enter the principal price of less than $25 per ton.
amount of the obligation multiplied by the number of calendar Surface mined coal (IRS Nos. 38 and 39). The tax on
years (or portion thereof) during the period beginning on the surface mined coal is the lower of $.55 per ton or 4.4% of the
issue date and ending on the maturity date on the line for IRS sales price. Enter on the line for IRS No. 38 the number of
No. 31. tons of surface mined coal sold at $12.50 or more per ton.
Enter on the line for IRS No. 39 the total sales price for all
Foreign Insurance Taxes sales of surface mined coal sold at a selling price of less than
Policies issued by foreign insurers (IRS No. 30). Enter $12.50 per ton.
the amount of premiums paid during the quarter on policies Taxable tires (IRS Nos. 108, 109, and 113). A tax is
issued by foreign insurers. Multiply the premiums paid by the imposed on taxable tires sold by the manufacturer, producer,
rates listed on Form 720 and enter the total for the three or importer at the rate of $.0945 ($.04725 in the case of a
types of insurance on the line for IRS No. 30. bias ply tire or super single tire) for each 10 pounds of the
Section 4371(3) tax on foreign reinsurance premiums maximum rated load capacity over 3,500 pounds. Figure the
no longer applies. The 1% tax doesn’t apply to premiums tax for each tire sold in each category, as shown in the
paid on a policy of reinsurance issued by one foreign following chart, and enter the total for the quarter on the line
reinsurer to another foreign insurer or reinsurer, under the for IRS No. 108, 109, or 113. Enter the number of tires for
situations described in Rev. Rul. 2008-15, 2008-12 I.R.B. each IRS No.
633. See Rev. Rul. 2016-03, 2016-3 I.R.B. 282, available at
IRS.gov/IRB/2016-03_IRB#RR-2016-03. Rate (for each 10
Who must file. The person who pays the premium to the pounds of the
foreign insurer (or to any nonresident person such as a IRS No. Taxable tire category maximum rated load
foreign broker) must pay the tax and file the return. capacity over 3,500
pounds)
Otherwise, any person who issued or sold the policy, or who
is insured under the policy, is required to pay the tax and file Taxable tires other than
the return. 108 bias ply or super single $.0945
Treaty-based return positions under section 6114. tires
Foreign insurers and reinsurers who take the position that a Taxable tires, bias ply or
treaty of the United States overrules, or otherwise modifies, 109 super single tires (other .04725
an Internal Revenue law of the United States must disclose than super single tires
such position. This disclosure must be made once a year on designed for steering)
a statement which must report the payments of premiums Taxable tires, super
that are exempt from the excise tax on policies issued by 113 single tires designed for .0945
foreign insurers for the previous calendar year. This steering
statement is filed with the first quarter Form 720, which is due
before May 1 of each year.
A taxable tire is any tire of the type used on highway
You may be able to use Form 8833, Treaty-Based Return
vehicles if wholly or partially made of rubber and if marked
Position Disclosure Under Section 6114 or 7701(b), as a
according to federal regulations for highway use. A bias ply
disclosure statement.
tire is a pneumatic tire on which the ply cords that extend to
At the top of Form 720, enter “Section 6114 Treaty.” If you the beads are laid at alternate angles substantially less than
have no other transactions reportable on Form 720, complete 90 degrees to the centerline of the tread. A super single tire is
Form 720 as follows. a tire greater than 13 inches in cross section width designed
1. If this is your final return, check the Final return box. to replace two tires in a dual fitment, but doesn't include any
2. Enter “None” on lines 1 and 3. tire designed for steering.

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Gas guzzler tax (IRS No. 40). Use Form 6197, Gas or after October 1, 2022, but before October 1, 2023
Guzzler Tax, to figure the liability for this tax. Attach (line 133(a)), multiplied by the average number of lives
Form 6197 to Form 720. The tax rates for the gas guzzler tax covered under the policy for that policy year. Generally,
are shown on Form 6197. issuers of specified health insurance policies must use one of
One-time filing. If you import a gas guzzling automobile, the following four alternative methods to determine the
you may be eligible to make a one-time filing of Form 720 and average number of lives covered under a policy for the policy
Form 6197 if you meet all of the following conditions. year.
• You don't import gas guzzling automobiles in the course of 1. The actual count method.
your trade or business. 2. The snapshot method.
• You aren't required to file Form 720 reporting excise taxes
3. The member months method.
for the calendar quarter, except for a one-time filing.
4. The state form method.
Follow the steps below to make a one-time filing.
1. File Form 720 for the quarter in which you incur liability Applicable self-insured health plans. For plan sponsors
for the tax. See When To File, earlier. of applicable self-insured health plans, the fee for a plan year
2. Pay the tax with Form 720. No deposits are required. ending on or after October 1, 2023, but before October 1,
2024, is $3.22 (line 133(d)) ($3.00 for a policy year ending on
3. If you are an individual and don't have an EIN, enter
or after October 1, 2022, but before October 1, 2023
your social security number (SSN) or individual taxpayer
(line 133(c)), multiplied by the average number of lives
identification number (ITIN) on Form 720 and Form 720-V,
covered under the plan for that plan year. Generally, plan
Payment Voucher, in the space for the EIN.
sponsors of applicable self-insured health plans must use
4. Check the one-time filing box on the line for the gas one of the following three alternative methods to determine
guzzler tax. the average number of lives covered under a plan for the plan
year.
Vaccine taxes (IRS No. 97). A tax is imposed on the sale or
use of a vaccine manufactured, produced, or entered into the 1. Actual count method.
United States at $.75 per dose if it: 2. Snapshot method.
• Contains diptheria toxoid, tetanus toxoid, pertussis 3. Form 5500 method.
bacteria, extracted or partial cell bacteria, specific pertussis
antigens, or polio virus; Reporting and paying the fee. File Form 720 annually to
• Is against measles, mumps, rubella, hepatitis A, hepatitis report and pay the fee on the second quarter Form 720 no
B, chicken pox, rotavirus gastroenteritis, or human later than July 31 of the calendar year immediately following
papillomavirus; the last day of the policy year or plan year to which the fee
• Is any HIB (haemophilus influenza type B) vaccine; applies. Because the rate used to determine the fee varies
• Is any meningococcal vaccine; from year to year, you should determine the fee using the
• Is any conjugate vaccine against streptococcus instructions for the second quarter Form 720. If you file Form
pneumonia; or 720 only to report the fee, don't file Form 720 for the first,
• Any trivalent vaccine against seasonal influenza or any third, or fourth quarter of the year. If you file Form 720 to
other vaccine against seasonal influenza. report quarterly excise tax liability for the first, third, or fourth
The effective date for the tax on any other vaccine against quarter of the year (for example, filers reporting the foreign
seasonal influenza is the later of August 1, 2013, or the date insurance tax (IRS No. 30), don't make an entry on the line for
the Secretary of the Department of Health and Human IRS No. 133 on those filings).
Services lists a vaccine against seasonal influenza for Deposits aren't required for this fee, so issuers and plan
purposes of compensation for any vaccine-related injury or sponsors aren't required to pay the fee using EFTPS.
death through the Vaccine Injury Compensation Trust Fund. However, if the fee is paid using EFTPS, the payment should
If any taxable vaccine is combined with one or more be applied to the second quarter. See Electronic deposit
additional taxable vaccines, then the tax is imposed on each requirement under Payment of Taxes, later.
vaccine included in the combination. Report the average number of lives covered in column (a).
Example. MMR contains three taxable vaccines: Apply the applicable rate ((b) Rate for avg. covered life) and
measles, mumps, and rubella. The tax per dose on MMR is enter the fee in column (c).
$2.25 (3 x $.75). Combine the fees for specified health insurance policies
Add the tax for each taxable vaccine and enter the total and applicable self-insured health plans and enter the total in
tax on the line for IRS No. 97. the tax column on the line for IRS No. 133.
More information. For more information, including
Part II methods for calculating the average number of lives covered,
Patient-centered outcomes research (PCOR) fee (IRS see sections 4375, 4376, and 4377.
No. 133). The PCOR fee is imposed on issuers of specified Sport fishing equipment (other than fishing rods and
health insurance policies (section 4375) and plan sponsors of fishing poles) (IRS No. 41). The tax on sport fishing
applicable self-insured health plans (section 4376) for policy equipment is 10% of the sales price. The tax is paid by the
and plan years ending on or after October 1, 2012. Generally, manufacturer, producer, or importer. Taxable articles include
references to taxes on Form 720 include this fee. reels, fly fishing lines (and other lines not over 130 pounds
Specified health insurance policies. For issuers of test), fishing spears, spear guns, spear tips, terminal tackle,
specified health insurance policies, the fee for a policy year fishing supplies and accessories, and any parts or
ending on or after October 1, 2023, but before October 1, accessories sold on or in connection with these articles. See
2024, is $3.22 (line 133(b)) ($3.00 for a policy year ending on Pub. 510 for a complete list of taxable articles. Add the tax on

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each sale during the quarter and enter the total on the line for designed to incorporate one or more ultraviolet lamps and
IRS No. 41. intended for the irradiation of an individual by ultraviolet
radiation, with wavelengths in air between 200 and 400
Fishing rods and fishing poles (IRS No. 110). The tax on
nanometers, to induce skin tanning. The term doesn't include
fishing rods and fishing poles (and component parts) taxed at
phototherapy service performed by, and on the premises of, a
a rate of 10% will have a maximum tax of $10 per article. The
licensed medical professional (such as a dermatologist,
tax is paid by the manufacturer, producer, or importer. Add
psychologist, or registered nurse). See Regulations section
the tax on each sale during the quarter and enter the total on
49.5000B-1 for more information and special rules for
the line for IRS No. 110.
qualified physical fitness facilities, undesignated payment
Electric outboard motors (IRS No. 42). The tax on an cards, and bundled payments.
electric outboard motor is 3% of the sales price. The tax is Enter the amount of indoor tanning services tax collected
paid by the manufacturer, producer, or importer. Add the tax (or due for failing to collect the tax) for the quarter on the line
on each sale during the quarter and enter the total on the line for IRS No. 140.
for IRS No. 42.
Fishing tackle boxes (IRS No. 114). The tax on fishing Other Part II Taxes
tackle boxes is 3% of the sales price. The tax is paid by the Inland waterways fuel use tax (IRS No. 64). If you are
manufacturer, producer, or importer. Add the tax on each sale liable for the inland waterways fuel use tax, report the number
during the quarter and enter the total on the line for IRS No. of gallons subject to tax on the line for IRS No. 64. Certain
114. fuels must also be reported under IRS No. 125 (discussed
Bows, quivers, broadheads, and points (IRS No. 44). next).
The tax on bows is 11% of the sales price. The tax is paid by The inland waterways fuel use tax applies at the rate
the manufacturer, producer, or importer. It applies to bows ! listed on Form 720. This is in addition to all other
having a peak draw weight of 30 pounds or more. The tax is CAUTION taxes imposed on the sale or use of the fuel.
also imposed on the sale of any part or accessory suitable for
inclusion in or attachment to a taxable bow and any quiver, Leaking underground storage tank (LUST) tax on inland
broadhead, or point suitable for use with arrows described waterways fuel use (IRS No. 125). The LUST tax must be
below. Add the tax on each sale during the quarter and enter paid on any liquid fuel used on inland waterways that isn't
the total on the line for IRS No. 44. subject to LUST tax under section 4041(d) or 4081. For
Arrow shafts (IRS No. 106). The tax on arrow shafts is example, gallons of Bunker C residual fuel oil must be
increased to $0.62 per arrow shaft. The tax is paid by the reported under both IRS Nos. 64 and 125.
manufacturer, producer, or importer of any arrow shaft Section 40 fuels (IRS No. 51). An excise tax is imposed
(whether sold separately or incorporated as part of a finished (recaptured) if you claim the second generation biofuel
or unfinished product) of a type used in the manufacture of producer credit and you don't use the fuel for the purposes
any arrow which after its assembly meets either of the described under Qualified Second Generation Biofuel
following conditions. Production in the Instructions for Form 6478, Biofuel
• It measures 18 inches or more in overall length. Producer Credit. When recapturing, you must pay a tax on
• It measures less than 18 inches in overall length but is each gallon of second generation biofuel at the rate you used
suitable for use with a taxable bow, described earlier. to figure the credit.
Exemption for certain wooden arrows. The tax doesn't The tax rate for second generation biofuel is $1.01 per
apply to any shaft made of all natural wood with no gallon. Fill in the number of gallons and the appropriate rate
laminations or artificial means of enhancing the spine of such in the Rate column on the line for IRS No. 51.
shaft (whether sold separately or incorporated as part of a
finished or unfinished product) and used in the manufacture Biodiesel sold as, but not used as, fuel (IRS No. 117).
of any arrow which after its assembly meets both of the You must pay a tax (recapture) on each gallon of biodiesel or
following conditions. renewable diesel on which a credit was claimed at the rate
• It measures / of an inch or less in diameter.5 16 used to figure the credit if you:
• It isn't suitable for use with a taxable bow, described • Use it (including a mixture) other than as a fuel;
earlier. • Buy it at retail and use it to create a mixture;
Add the tax on each sale during the quarter and enter the • Separate it from a mixture; or
total on the line for IRS No. 106. • Use agri-biodiesel on which the small agri-biodiesel
producer credit was claimed for a use not described under
Indoor Tanning Services Tax Qualified Agri-Biodiesel Production in the Instructions for
Form 8864, Biodiesel, Renewable Diesel, or Sustainable
Indoor tanning services (IRS No. 140). The tax on indoor Aviation Fuels Credit.
tanning service is 10% of the amount paid for that service. The tax is $1.00 per gallon of biodiesel, agri-biodiesel, and
The tax is paid by the person paying for the indoor tanning renewable diesel. An additional $.10 is added if the
service and is collected by the person receiving payment for agri-biodiesel benefited from the small agri-biodiesel
the indoor tanning services. producer credit. Fill in the number of gallons and the
Who must file. The person receiving the payment for indoor appropriate rate in the Rate column on the line for IRS No.
tanning services (collector) must collect and remit the tax and 117. If more than one rate applies, leave the Rate column
file the return. If the tax isn't collected for any reason, the blank and attach a schedule showing the rates and number
collector is liable for the tax. of gallons taxed at each rate.
Definition of indoor tanning services. Indoor tanning
service means a service employing any electronic product

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Floor Stocks Tax If you don't deposit as required and instead pay the
taxes with Form 720, you may be subject to a penalty.
Ozone-depleting chemicals floor stocks tax (IRS No. CAUTION!
20). Use Form 6627 to figure the liability for this tax. Enter
the amount from Form 6627, Part IV, line 4, column (d), on Payment of Taxes
the line for IRS No. 20. Attach Form 6627 to the Form 720 Generally, semimonthly deposits of excise taxes are required.
that is due July 31 of each year. A semimonthly period is the first 15 days of a month (the
first semimonthly period) or the 16th through the last day of a
Excise Tax on Repurchase of Corporate Stock
month (the second semimonthly period).
IRS No. 150. Use Form 7208 to figure the liability for this tax.
Enter the amount from Form 7208, Part V, line 11. Attach your However, no deposit is required for the situations listed
Form 7208 to your Form 720, due for the first full quarter after below. The taxes are payable with the return.
the close of your tax year. • The net liability for taxes listed on Form 720, Part I, doesn't
exceed $2,500 for the quarter.
T.D. 10002 makes the first due date for reporting and • The gas guzzler tax is being paid on a one-time filing. See
! paying the tax October 31, 2024. This due date Gas guzzler tax (IRS No. 40), earlier.
CAUTION applies for full 12-month calendar tax year 2023
• The PCOR fee is being paid with a second quarter Form
stock repurchases. If you have more than 1 tax year ending 720. See Patient-centered outcomes research (PCOR) fee
after 2022, and on or before June 28, 2024, you should file a (IRS No. 133), earlier.
single Form 720 with two separate Forms 7208 attached (one • The liability is for taxes listed on Form 720, Part II, except
for each tax year). For a tax year ending on or after June 28, the floor stocks tax, which generally requires a single deposit.
2024, the due date is the due date of the Form 720 for the
first full quarter after that year end. Special rule for deposits of taxes in September 2024. If
you are required to make deposits, see the chart below. The
special rule doesn't apply to taxes not required to be
Sales of Designated Drugs During Statutory
deposited (see Payment of Taxes, earlier). See Regulations
Periods sections 40.6302(c)-2 and 40.6302(c)-3 for rules to figure the
IRS No. 142. Section 5000D imposes an excise tax on the net tax liability for the deposits due in September.
sale by the manufacturer, producer, or importer of any
designated drug during a day that falls within a period Additional Deposit of Taxes in September 2024
described in section 5000D(b). Under proposed regulations, For the period
REG-11669-23 (also see Notice 2023-52), you’ll be required Type of tax Beginning on Ending on Due date
to report any section 5000D drug tax liability on your Form
720. Regular Sept. 16 Sept. 26 Sept. 27
method taxes
These proposed regulations, once adopted as final Alternative
regulations in a T.D. published in the Federal Register, will method taxes
apply to calendar quarters beginning on or after October 1, (IRS Nos. 22, Sept. 1 Sept. 11 Sept. 27
2023. You may rely on these proposed regulations for your 26, 27, and 28)
returns beginning on October 1, 2023 (4th quarter), and (based on
before the date the T.D. is published. amounts billed)
Because the T.D. may not be published timely by the due
date of your Form 720 return, you may be required to file
Form 720-X, Amended Quarterly Federal Excise Tax Return, Using the regular method: For the remaining days in
once the TD is published to report revisions to your originally ! September (27–30), make your deposits by the 11th
reported section 5000D liability. CAUTION day of October. Using the alternative method: For the
remaining days in September (12–30), see Pub. 509 for
Part III deposit dates.
Line 4. Report on Form 720, line 4, the total claims from
Schedule C, line 15. See Schedule C. Claims, later. How To Make Deposits
To avoid a penalty, make your deposits timely and don't mail
Line 6. Include on line 6 the amount from line 11 of your your deposits directly to the IRS. Records of your deposits
previous return that you applied to this return and the amount will be sent to the IRS for crediting to your accounts.
from Form 720-X, line 5b.
Electronic deposit requirement. You must deposit all
Note. Include on line 6 of your next return the amount from depository taxes (such as excise tax, employment tax, or
line 11 you want to have applied to that return. corporate income tax) by EFT.
If you owe other federal tax, interest, or penalty, the Depositing on time. For EFTPS deposits to be on time,
you must initiate the transaction at least 1 day before the date
! overpayment on line 11 and line 7 will first be applied the deposit is due (before 8:00 p.m. Eastern time).
CAUTION to the unpaid amounts.
If a deposit is due on a day that isn't a business day or that
Line 10. If line 3 is more than line 9, enter the difference on is a legal holiday, see When To Make Deposits, later. The
line 10. You don't have to pay if line 10 is under $1.00. term “legal holiday” means any legal holiday in the District of
You may pay the amount shown on line 10 by EFTPS, Columbia.
check or money order, or, if filing electronically, electronic Same-day wire payment option. If you fail to submit a
funds withdrawal (direct debit). If you pay by EFTPS or direct deposit transaction on EFTPS by 8:00 p.m. Eastern time the
debit, don't file Form 720-V. day before the date a deposit is due, you can still make your

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deposit on time by using the Federal Tax Collection Service collect unless the refusal has been reported to the IRS. See
(FTCS). To use the same-day wire payment method, you will Communications and Air Transportation Taxes—Uncollected
need to make arrangements with your financial institution Tax Report, earlier.
ahead of time. Please check with your financial institution
regarding availability, deadlines, and costs. Your financial The net tax liability that is considered collected during the
institution may charge you a fee for payments made this way. semimonthly period must be either:
To learn more about the information you will need to provide • The net amount of tax reflected in the separate account for
your financial institution to make a same-day wire payment, the corresponding semimonthly period of the preceding
go to IRS.gov/SameDayWire. month, or
• One-half of the net amount of tax reflected in the separate
You will automatically be enrolled in EFTPS when you account for the preceding month.
TIP apply for an EIN. You will receive a separate mailing
containing instructions for activating your EFTPS Amount To Deposit
enrollment after you receive your EIN. Deposits of taxes for a semimonthly period must be at least
95% of the amount of net tax liability for that period, unless
When To Make Deposits the safe harbor rule applies. See Safe Harbor Rule, later.
There are two methods for determining deposits: the regular
The net tax liability for a semimonthly period is the total
method and the alternative method.
liability for the period minus any claims allowed on
The regular method applies to all taxes on Form 720, Part Schedule C for the period. Net tax liability for a semimonthly
I, except for communications and air transportation taxes if period may be figured by dividing the net tax liability for the
deposits are based on amounts billed or tickets sold, rather month by 2, provided this method of computation is used for
than on amounts actually collected. See Alternative method all semimonthly periods in the calendar quarter.
(IRS Nos. 22, 26, 27, and 28) below. The net tax liability for a semimonthly period isn't
If you are depositing more than one tax under a method, ! reduced by any amounts from Form 720-X.
combine all the taxes under the method and make one CAUTION
deposit for the semimonthly period.
Regular method. The deposit of tax for a semimonthly Safe Harbor Rule
period is due by the 14th day following that period. Generally,
this is the 29th day of a month for the first semimonthly period The safe harbor rule applies separately to deposits under the
and the 14th day of the following month for the second regular method and the alternative method. Persons who
semimonthly period. If the 14th or the 29th day falls on a filed Form 720 for the lookback quarter (the second calendar
Saturday, Sunday, or legal holiday, you must make the quarter preceding the current quarter) are considered to
deposit by the immediately preceding day that isn't a meet the semimonthly deposit requirement if the deposit for
Saturday, Sunday, or legal holiday. each semimonthly period in the current quarter is at least /1 6
(16.67%) of the net tax liability reported for the lookback
Alternative method (IRS Nos. 22, 26, 27, and 28). quarter.
Deposits of communications and air transportation taxes may
be based on taxes included in amounts billed or tickets sold For the semimonthly period for which the additional
during a semimonthly period instead of on taxes actually deposit is required (September 1–11 and 16–26), the
collected during the period. Under the alternative method, the additional deposit must be at least / (12.23%) of the net 11 90
tax included in amounts billed or tickets sold during a tax liability reported for the lookback quarter. Also, the total
semimonthly period is considered collected during the first 7 deposit for that semimonthly period must be at least /1 6
days of the second following semimonthly period. The (16.67%) of the net tax liability reported for the lookback
deposit of tax is due by the third business day after the quarter.
seventh day of that period. Exceptions. The safe harbor rule doesn't apply to the
Example. The tax included in amounts billed or tickets following quarters.
sold for the period June 16–30, 2024, is considered collected • The first and second quarters beginning on or after the
from July 16–22, 2024, and must be deposited by July 25, effective date of an increase in the rate of tax unless the
2024. deposit of taxes for each semimonthly period in the calendar
To use the alternative method, you must keep separate quarter is at least / (16.67%) of the tax liability you would 1 6
accounts of the tax included in amounts billed or tickets sold have had for the lookback quarter if the increased rate of tax
during the month and report on Form 720 the tax included in had been in effect for that lookback quarter.
amounts billed or tickets sold and not the amount of tax that • Any quarter if liability includes any tax not in effect
is actually collected. For example, amounts billed in throughout the lookback quarter.
December, January, and February are considered collected • For deposits under the alternative method, any quarter if
during January, February, and March and are reported on liability includes any tax not in effect throughout the lookback
Form 720 as the tax for the first quarter of the calendar year. quarter and the month preceding the lookback quarter.
The separate account for each month must reflect: Requirements to be met. For the safe harbor rule to apply,
1. All items of tax included in amounts billed or tickets you must pay any underpayment for the current quarter by
sold during the month, and the due date of the return and check the box on line 5 of Form
2. Other items of adjustment relating to tax for prior 720.
months (within the statute of limitations on credits or refunds). The IRS may withdraw the right to make deposits of
The separate account for any month can't include an ! tax using the safe harbor rule from any person not
adjustment resulting from a refusal to pay or inability to CAUTION complying with these rules.

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Online Payment Agreement where the delivering person and receiving person are both
If you can't pay the full amount of tax owed, you can apply for taxable fuel registrants and all of the following occur.
an installment agreement online. You can apply for an • The transaction includes a transfer from the delivering
installment agreement online if the total amount you owe in person, who holds the inventory position for the taxable fuel
combined tax, penalties, and interest is $25,000 ($50,000 for in the terminal as reflected in the records of the terminal
individuals) or less, and you've filed all required returns. To operator.
apply using the Online Payment Agreement Application, go to • The exchange transaction occurs before or at the same
IRS.gov/OPA. time as completion of removal across the rack by the
receiving person.
• The terminal operator in its records treats the receiving
Schedule A. Excise Tax Liability person as the person that removes the product across the
terminal rack for purposes of reporting the transaction on
How to complete. Complete Schedule A to record net tax
Form 720-TO, Terminal Operator Report.
liabilities for Form 720, Part I, taxes for each semimonthly
period in a quarter even if your net liability is under $2,500. • The transaction is the subject of a written contract.
The following table will help you determine which boxes to Information reporting. Schedule T is used to report gallons
complete on Schedule A. of taxable fuel:
• Received in a two-party exchange within a terminal—these
IF you are reporting THEN you report AND enter the net gallons must also be included on the appropriate line on
under the... on line... tax liability in Form 720, page 1; or
boxes... • Delivered in a two-party exchange with a removal across
regular method 1 A–G. the rack.
alternative method 2 M–S. Enter all gallons of fuel received or delivered in a two-party
exchange within a terminal for the applicable fuel.
If you are reporting more than one type of tax on
lines 1 and 2: Schedule C. Claims
1. Add the net tax liability for each tax for each Complete all information requested for each line, including
semimonthly period, and Month your income tax year ends and Period of claim. Enter
the month as “MM.” Enter the period of claim as “MM/DD/
2. Enter the total in the applicable box. YYYY – MM/DD/YYYY.” Your claim will be disallowed if you
Additional rules. Report communications and air don't follow the required procedures or don't provide all the
transportation taxes based on: required information. Also, you are certifying the applicable
• Actual collections on line 1, or statement(s) on Schedule C when you make a claim. See
• Amounts billed or tickets sold on line 2. The amount of tax Pub. 510 for more information.
to report for a semimonthly period is the net amount that is You must include in gross income (income tax return)
considered collected during that period. ! the amount from line 4 of Form 720 if you took a
Example. Under the alternative method, the amounts CAUTION deduction on the income tax return that included the
billed for communications services from June 1–15, 2024, amount of the taxes and that deduction reduced the income
are considered collected during the period July 1–7, 2024, tax liability. See Pub. 510 for more information.
and are reported for the third quarter of 2024 on Schedule A
in box , not the first quarter of 2024.M Don't use Schedule C:
Reporting tax liability under the special September rule. • If you aren't reporting a liability on Form 720, Part I or II;
An additional reporting is required under the special • For amounts you will claim or have claimed on Form 4136
Credit for Federal Tax Paid on Fuels or as a refund on Form
September rule as follows.
8849, Claim for Refund of Excise Taxes, and its separate
schedules;
Regular method taxes Enter the liability for the period beginning
September 26/27 and ending September 30 • To make adjustments to liability reported on Forms 720
in box F. filed for prior quarters (instead, use Form 720-X);
Alternative method taxes Enter the tax included in the amounts billed • If you are seeking a refund of the surtax on any liquid used
or tickets sold for the period beginning in a fractional ownership program aircraft as fuel (IRS No. 13)
September 11/12 and ending September 15 (instead, use Form 720-X); or
in box of the M fourth quarter return. Enter • To request an abatement or a refund of interest under
the tax included in amounts billed or tickets section 6404(e) (due to IRS errors or delays) or an
sold during the period beginning September abatement or a refund of a penalty or addition to tax under
16 and ending September 30 in box of the N section 6404(f) (due to erroneous IRS written advice).
fourth quarter return. Instead, use Form 843, Claim for Refund and Request for
Abatement. Also, use Form 843 to request a refund of the
penalty under section 6715 for misuse of dyed fuel.

Schedule T. Two-Party Exchange Type of Use Table
Information Reporting The following table lists the nontaxable uses of fuels. You
must enter the number from the table in the Type of use
In a two-party exchange, the receiving person, not the column as required.
delivering person, is liable for the tax imposed on the removal
of taxable fuel from the terminal at the terminal rack. A
two-party exchange means a transaction (other than a sale)

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No. Type of use • A certificate of lading signed by a customs officer of the
foreign country to which the fuel is exported, or
1 On a farm for farming purposes • A statement of the foreign consignee showing receipt of
2 Off-highway business use (for business use other than in a the fuel.
highway vehicle registered or required to be registered for
highway use) (other than use in mobile machinery)
Line 1. Nontaxable Use of Gasoline
3 Export
Allowable uses. The gasoline must have been used during
4 In a boat engaged in commercial fishing
the period of claim for type of use 2, 4, 5, 7, or 12. For
5 In certain intercity and local buses exported gasoline, see Exported taxable fuel, earlier. Type of
6 In a qualified local bus use 2 doesn't include any personal use or use in a motorboat.
7 In a bus transporting students and employees of schools
(school buses) Line 2. Nontaxable Use of Aviation Gasoline
8 For diesel and kerosene (other than kerosene used in Allowable uses. For line 2b, the aviation gasoline must have
aviation) used other than as a fuel in the propulsion engine been used during the period of claim for type of use 9, 10, or
of a train or diesel-powered highway vehicle (but not 16. For exported aviation gasoline, see Exported taxable fuel,
off-highway business use) earlier.
9 In foreign trade For line 2d, the aviation gasoline must have been used
10 Certain helicopter and fixed-wing aircraft uses during the period of claim for type of use 9. This claim is
made in addition to the claim made on line 2b for type of
11 Exclusive use by a qualified blood collector organization
use 9.
12 In a highway vehicle owned by the United States that isn't
used on a highway Line 3. Nontaxable Use of Undyed Diesel
13 Exclusive use by a nonprofit educational organization Ultimate purchasers use line 3d to make claims for
14 Exclusive use by a state, a political subdivision of a state, ! diesel used on a farm for farming purposes.
or the District of Columbia CAUTION
15 In an aircraft or a vehicle owned by an aircraft museum Allowable uses. For line 3a, the diesel must have been
16 In military aircraft used during the period of claim for type of use 2, 6, 7, 8, or
12. For exported undyed diesel, see Exported taxable fuel,
earlier. Type of use 2 doesn't include any personal use or use
in a motorboat. Type of use 8 includes use as heating oil and
Claim requirements for lines 1–6 and lines 14b–14d. use in a motorboat.
The following requirements must be met.
1. The amount of the claim must be at least $750 Line 4. Nontaxable Use of Undyed Kerosene
(combining amounts on lines 1, 2, 3, 4, 5, 6, 14b, 14c, and (Other Than Kerosene Used in Aviation)
14d). This amount may be met by: Allowable uses. For line 4a, the kerosene must have been
a. Making a claim for fuel used during any quarter of a used during the period of claim for type of use 2, 6, 7, 8, or
claimant's income tax year, or 12. For exported undyed kerosene, see Exported taxable
b. Aggregating amounts from any quarters of the fuel, earlier. Type of use 2 doesn't include any personal use
claimant's income tax year for which no other claim has been or use in a motorboat. Type of use 8 includes use as heating
made. oil and use in a motorboat.
2. Claims must be filed during the first quarter following For lines 4e and 4f, the kerosene must have been used
the last quarter of the claimant's income tax year included in during the period of claim for type of use 2.
the claim. For example, a calendar year income taxpayer's
claim for the first quarter is due June 30 if filed on Form 8849. Line 5. Kerosene Used in Aviation
However, Form 720 must be filed by April 30. Claimant. For lines 5a and 5b, the ultimate purchaser of
3. Only one claim may be filed for any quarter. kerosene used in commercial aviation (other than foreign
4. The fuel must have been used for a nontaxable use trade) is eligible to make this claim. For lines 5c, 5d, and 5e,
during the period of claim. the ultimate purchaser of kerosene used in noncommercial
aviation (except for nonexempt, noncommercial aviation and
5. The ultimate purchaser is the only person eligible to exclusive use by a state, a political subdivision of a state, or
make the claim. the District of Columbia) is eligible to make this claim.
If requirements 1–3 above aren't met, see Annual Claims, Claimant certifies that the right to make the claim hasn't been
later. waived.
Exported taxable fuel. The claim rates for exported Allowable uses. For lines 5a and 5b, the kerosene must
taxable fuel are listed on lines 1b, 2c, 3e, and 4d, and in the have been used during the period of claim in commercial
instructions for lines 14b and 14c. Taxpayers making a claim aviation. If the claimant buys kerosene partly for use in
for exported taxable fuel must include with their records proof commercial aviation and partly for use in noncommercial
of exportation. Proof of exportation includes: aviation, see the rules in Notice 2005-80, section 3(e)(3).
• A copy of the export bill of lading issued by the delivering For lines 5c and 5d, the kerosene must have been used
carrier, during the period of claim for type of use 1, 9, 10, 11, 13, 15,
• A certificate by the agent or representative of the export or 16.
carrier showing actual exportation of the fuel,

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For line 5e, the kerosene must have been used during the 1. The claim must be for diesel sold during a period that
period of claim for type of use 9. This claim is made in is at least 1 week. This requirement will generally be met for
addition to the claim made on lines 5c and 5d for type of use quarterly claims filed on Form 720.
9. 2. The amount of the claim must be at least $200. To
meet this minimum requirement, amounts from lines 7, 8, and
Line 6. Nontaxable Use of Alternative Fuel 9 may be combined.
Claimant. The ultimate purchaser of the taxed alternative 3. Claims must be filed by the last day of the first quarter
fuel is the only person eligible to make this claim. following the earliest quarter of the claimant's income tax
Allowable uses. The alternative fuel must have been used year included in the claim. For example, a calendar year
during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11, income taxpayer's claim for the first quarter is due June 30 if
13, 14, or 15. filed on Form 8849. However, Form 720 must be filed by April
Type of use 5. Enter “Bus” in the space to the left of the 30.
Type of use column. Enter the correct claim rate in the Rate If requirements 1–3 above aren't met, see Annual Claims,
column. The claim rates for type of use 5 are listed below. later.
Registration number. Enter your UV registration number in
Line number Claim rate: Type of use 5 the space provided.
6a $.109* Information to be submitted. For claims on line 7a, attach
6b .110 a separate sheet with the name and TIN of each
6c .109** governmental unit to whom the diesel was sold and the
number of gallons sold to each.
6d .110
6e .17 Line 7b. Sales by Registered Ultimate Vendors
6f .17 of Undyed Diesel for Use in Certain Intercity and
6g .169*** Local Buses
6h .110 Claimant. For line 7b, the registered ultimate vendor of the
* This is the claim rate per GGE (5.75 pounds or 1.353 gallons of LPG). diesel is eligible to make a claim only if the buyer waives their
** This is the claim rate per GGE (5.66 pounds or 123.57 cubic feet of CNG). right to make the claim by providing the registered ultimate
*** This is the claim rate per DGE (6.06 pounds or 1.71 gallons of LNG). vendor with an unexpired waiver. See Model Waiver N in Pub.
510. Only one claim may be filed for any gallon of diesel.
Claim requirements. The following requirements must be
Type of use 5 example. 10,000 gallons of LPG ÷ 1.353 = met.
7,391 GGE x $.109 = $805.62 claim amount. 1. The claim must be for diesel sold during a period that
is at least 1 week. This requirement will generally be met for
Information for Claims on Lines 7–11 quarterly claims filed on Form 720.
Registration number. To make an ultimate vendor claim on 2. The amount of the claim must be at least $200. To
lines 7–11, you must be registered. Enter your registration meet this minimum requirement, amounts from lines 7, 8, and
number, including the prefix (for prefixes, see the instructions 9 may be combined.
for Form 637, Application for Registration), on the applicable
3. Claims must be filed by the last day of the first quarter
line for your claim. If you aren't registered, use Form 637 to
following the earliest quarter of the claimant's income tax
apply for a registration number.
year included in the claim. For example, a calendar year
Required certificates or waivers. The required certificates income taxpayer's claim for the first quarter is due June 30 if
or waivers for lines 7–11 are listed in the line instructions and filed on Form 8849. However, Form 720 must be filed by April
are available in Pub. 510. 30.
Line 7a. Sales by Registered Ultimate Vendors If requirements 1–3 above aren't met, see Annual Claims,
later.
of Undyed Diesel
Registration number. Enter your UB registration number in
Claimant. For line 7a, the registered ultimate vendor of the the space provided.
diesel is the only person eligible to make this claim and has
obtained the required certificate from the buyer and has no Lines 8a and 8b. Sales by Registered Ultimate
reason to believe any information in the certificate is false.
See Model Certificate P in Pub. 510. Only one claim may be Vendors of Undyed Kerosene (Other Than
filed for any gallon of diesel. Kerosene Sold for Use in Aviation)
Allowable sales. The fuel must have been sold during the Claimant. For line 8a, the registered ultimate vendor of the
period of claim for the exclusive use by a state or local kerosene is the only person eligible to make this claim and
government (including essential government use by an Indian has obtained the required certificate from the buyer and has
tribal government). no reason to believe any information in the certificate is false.
See Model Certificate P in Pub. 510. For line 8b, claimant has
Claim requirements. The following requirements must be a statement, if required, that contains the date of sale, the
met. name and address of the buyer, and the number of gallons of
kerosene sold to the buyer. For lines 8a and 8b, only one
claim may be filed for any gallon of kerosene.

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Allowable sales. The fuel must have been sold during the Lines 9a and 9b. Sales by Registered Ultimate
period of claim: Vendors of Kerosene for Use in Commercial
• For line 8a, use by a state or local government (including Aviation (Other Than Foreign Trade)
essential government use by an Indian tribal government); or
• For line 8b, from a blocked pump. Claimant. The registered ultimate vendor of the kerosene
sold for use in commercial aviation is eligible to make this
Claim requirements. The following requirements must be claim only if the buyer waives their right by providing the
met. registered ultimate vendor with an unexpired waiver. See
1. The claim must be for kerosene sold during a period Model Waiver L in Pub. 510. Only one claim may be filed for
that is at least 1 week. This requirement will generally be met any gallon of kerosene sold for use in commercial aviation.
for quarterly claims filed on Form 720.
Allowable sales. The kerosene sold for use in commercial
2. The amount of the claim must be at least $100. To aviation must have been sold during the period of claim for
meet this minimum, amounts from lines 8 and 9 may be use in commercial aviation (other than foreign trade).
combined.
Claim requirements. The following requirements must be
3. Claims must be filed by the last day of the first quarter met.
following the earliest quarter of the claimant's income tax
year included in the claim. For example, a calendar year 1. The claim must be for kerosene sold for use in
income taxpayer's claim for the first quarter is due June 30 if commercial aviation during a period that is at least 1 week.
filed on Form 8849. However, Form 720 must be filed by April This requirement will generally be met for quarterly claims
30. filed on Form 720.
2. The amount of the claim must be at least $100. To
If requirements 1–3 above aren't met, see Annual Claims, meet this minimum, amounts from lines 8 and 9 may be
later. combined.
Registration number. Enter your UV or UP registration 3. Claims must be filed by the last day of the first quarter
number in the space provided. following the earliest quarter of the claimant's income tax
Information to be submitted. For claims on line 8a, attach year included in the claim. For example, a calendar year
a separate sheet with the name and TIN of each income taxpayer's claim for the first quarter is due June 30 if
governmental unit to whom the kerosene was sold and the filed on Form 8849. However, Form 720 must be filed by April
number of gallons sold to each. 30.
If requirements 1–3 above aren't met, see Annual Claims,
Line 8c. Sales by Registered Ultimate Vendors later.
of Undyed Kerosene for Use in Certain Intercity
Registration number. Enter your UA registration number in
and Local Buses
the space provided.
Claimant. For line 8c, the registered ultimate vendor of the
kerosene is eligible to make a claim only if the buyer waives Lines 9c, 9d, 9e, and 9f. Sales by Registered
their right to make the claim by providing the registered Ultimate Vendors of Kerosene Sold for Use in
ultimate vendor with an unexpired waiver. See Model Waiver Noncommercial Aviation
N in Pub. 510. Only one claim may be filed for any gallon of
kerosene. Claimant. For line 9c, the registered ultimate vendor of the
kerosene sold for use in nonexempt, noncommercial aviation
Claim requirements. The following requirements must be is the only person eligible to make this claim, and the
met. registered ultimate vendor has obtained the required
1. The claim must be for kerosene sold during a period certificate from the ultimate purchaser. See Model Certificate
that is at least 1 week. This requirement will generally be met Q in Pub. 510. For lines 9d, 9e, and 9f, the registered ultimate
for quarterly claims filed on Form 720. vendor of the kerosene sold for nontaxable use in
2. The amount of the claim must be at least $100. To noncommercial aviation (foreign trade for line 9f) is eligible to
meet this minimum, amounts from lines 8 and 9 may be make this claim only if the buyer waives their right to make
combined. the claim by providing the registered ultimate vendor with an
unexpired waiver. See Model Waiver L in Pub. 510. For type
3. Claims must be filed by the last day of the first quarter
of use 14, see Model Certificate P in Pub. 510. Only one
following the earliest quarter of the claimant's income tax
claim may be filed for any gallon of kerosene sold for use in
year included in the claim. For example, a calendar year
noncommercial aviation.
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 Allowable sales. For line 9c, the kerosene must have been
30. sold for a nonexempt use in noncommercial aviation. For
lines 9d and 9e, the kerosene sold for use in noncommercial
If requirements 1–3 above aren't met, see Annual Claims, aviation must have been sold during the period of claim for
later. type of use 1, 9, 10, 11, 13, 14, 15, or 16.
Registration number. Enter your UB registration number in For line 9f, the kerosene sold for use in noncommercial
the space provided. aviation must have been sold during the period of claim for
type of use 9. This claim is made in addition to the claim
made on lines 9d and 9e for type of use 9.
Claim requirements. The following requirements must be
met.

16 Instructions for Form 720 (Rev. 09-2024)

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1. The claim must be for kerosene sold for use in Line 12a–c. Biodiesel or Renewable Diesel
noncommercial aviation during a period that is at least 1 Mixtures
week. This requirement will generally be met for quarterly
claims filed on Form 720. Claimant. The person who produced and sold or used the
2. The amount of the claim must be at least $100. To mixture in their trade or business is the only person eligible to
meet this minimum, amounts from lines 8 and 9 may be make this claim. The credit is based on the gallons of
combined. biodiesel or renewable diesel in the mixture.
3. Claims must be filed by the last day of the first quarter How to claim the credit. Any biodiesel or renewable diesel
following the earliest quarter of the claimant's income tax mixture credit must first be claimed on Form 720,
year included in the claim. For example, a calendar year Schedule C, to reduce your taxable fuel liability reported on
income taxpayer's claim for the first quarter is due June 30 if Form 720. Any excess credit may be claimed on Form 720,
filed on Form 8849. However, Form 720 must be filed by April Schedule C; Schedule 3 (Form 8849); Form 4136; or Form
30. 8864. See Notice 2005-4 and item 4 below for more
information. Only one credit may be taken for each amount of
If requirements 1–3 above aren't met, see Annual Claims, biodiesel or renewable diesel. If you claimed (or will claim) an
later. amount of biodiesel or renewable diesel on Form 8864, 8849,
Registration number. Enter your UA (UV if type of use 14) or 4136 for a credit or payment, then you can't make a claim
registration number in the space provided. on Form 720 for that same amount of biodiesel or renewable
diesel.
Information to be submitted. For claims on lines 9d and
9e (type of use 14), attach a separate sheet with the name The biodiesel mixture credit may not be claimed for
and TIN of each governmental unit to whom the kerosene biodiesel produced outside the United States for use as a
was sold and the number of gallons sold to each. fuel outside the United States. The United States includes
any territory of the United States. Requirements 1 and 2 must
Lines 10 and 11. Sales by Registered Ultimate be met only if the credit exceeds the amount of taxable fuel
liability reported. If requirements 1 and 2 below are not met,
Vendors of Gasoline and Aviation Gasoline see Annual Claims, later. Requirements 3 and 4 below must
Claimant. The registered ultimate vendor of the gasoline or be met for all claims.
aviation gasoline is eligible to make a claim on lines 10 and 1. The claim must be for a biodiesel or renewable diesel
11 if the buyer waives their right to make the claim by mixture sold or used during a period that is at least 1 week.
providing the registered ultimate vendor with an unexpired This requirement will generally be met for quarterly claims
certificate. See Model Certificate M in Pub. 510. Only one filed on Form 720.
claim may be filed for any gallon of gasoline or aviation
2. The amount of the claim must be at least $200. To
gasoline.
meet this minimum, amounts from lines 12 and 13 may be
Allowable sales. The gasoline or aviation gasoline must combined.
have been sold during the period of claim for: 3. The biodiesel used to produce the biodiesel mixture
• Use by a nonprofit educational organization, or must meet ASTM D6751 and meet the EPA’s registration
• Use by a state or local government (including essential requirements for fuels and fuel additives under section 211 of
government use by an Indian tribal government). the Clean Air Act. The renewable diesel used to produce the
Claim requirements. The following requirements must be renewable diesel mixture must be derived from biomass;
met. meet ASTM D975 or D396, or other equivalent standard
1. The claim must be for gasoline or aviation gasoline approved by the IRS; and meet the EPA’s registration
sold or used during a period that is at least 1 week. This requirements for fuels and fuel additives under section 211 of
requirement will generally be met for quarterly claims filed on the Clean Air Act.
Form 720. 4. The Certificate for Biodiesel and, if applicable,
2. The amount of the claim must be at least $200. To Statement of Biodiesel Reseller must be attached to the first
meet this minimum, amounts from lines 10 and 11 may be claim filed that is supported by the certificate or statement.
combined. For the renewable diesel mixture credit, you must edit the
certificate and, if applicable, statement to indicate that the
3. Claims must be filed by the last day of the first quarter fuel to which the certificate and statement relate is renewable
following the earliest quarter of the claimant's income tax diesel and state that the renewable diesel meets the
year included in the claim. For example, a calendar year requirements discussed above under requirement 3. See
income taxpayer's claim for January and February is due Model Certificate O and Model Statement S in Pub. 510. If
June 30 if filed on Form 8849. However, Form 720 must be the certificate and statement aren’t attached to Form 720
filed by April 30. because they’re attached to a previously filed claim on
Schedule 3 (Form 8849), attach a separate statement with
Registration number. Enter your UV registration number in the following information.
the space provided.
a. Certificate identification number.
Information to be submitted. For claims on lines 10 and
11, attach a separate sheet with the name and TIN of each b. Total gallons of biodiesel or renewable diesel on
nonprofit educational organization or governmental unit to certificate.
whom the gasoline or aviation gasoline was sold and the c. Total gallons claimed on Schedule 3 (Form 8849).
number of gallons sold to each. d. Total gallons claimed on Form 720, Schedule C,
line 12.
e. Total gallons claimed on Form 8864.

Instructions for Form 720 (Rev. 09-2024) 17

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Registration number. If you are a registered blender or a CSA Pilot Program for Corn and Soy (if applicable),
taxable fuel registrant, enter your registration number on Statement of SAF Synthetic Blending Component Reseller (if
line 12. applicable), and Declaration for SAF Qualified Mixture must
be attached to the first claim filed that is supported by the
Line 12d. Sustainable Aviation Fuel (SAF) Credit certificate or statement. If the certificate, statement, and
declaration aren't attached to Form 720 because they're
Claimant. The person that produced and sold or used a attached to a previously filed claim on a Form 4136, a Form
qualified mixture (a mixture of SAF and kerosene) is the only 8864, or a Schedule 3 (Form 8849), attach a separate
person eligible to make this claim. The credit is based on the statement with the following information.
gallons of SAF in the qualified mixture. Any SAF mixture
credit must first be claimed on Form 720, Schedule C, to a. Certificate identification number.
reduce your taxable fuel liability reported on Form 720. Any b. Total gallons of SAF synthetic blending component, on
excess credit must be claimed on Form 720, Schedule C; the certificate.
Schedule 3 (Form 8849); Form 4136; or Form 8864. See item c. Total gallons claimed on Schedule 3 (Form 8849).
4 below for more information. d. Total gallons claimed on Form 4136.
How to claim the credit. Only one credit may be taken for e. Total gallons claimed on Form 8864.
each amount of SAF. If a person claimed (or will claim) an
5. Enter the number of gallons and the appropriate rate in
amount of SAF on Form 8864, 8849, or 4136 for a credit or
the Rate column on line 12d. If more than one rate applies,
payment, then a claim can't be made on Form 720 for that
leave the Rate column blank and attach a schedule showing
same amount of SAF. The qualified mixture must be used (or
the rates and number of gallons claimed at each rate. Enter
sold, in the ordinary course of a trade or business, for use) in
the claim amount on line 12d.
an aircraft.
The SAF credit can't be claimed for qualified mixtures Registration number. If you're a registered blender or a
produced outside the United States or if the transfer of such taxable fuel registrant, enter your registration number on
mixture to the fuel tank of an aircraft occurs outside the line 12.
United States. Requirements 1 and 2 below must be met only
if the credit exceeds the amount of taxable fuel liability Line 13. Alternative Fuel Credit and Alternative
reported. If requirements 1 and 2 below are not met, see Fuel Mixture Credit
Annual Claims, later. Requirements 3 and 4 below must be
met for all claims. Claimant. For the alternative fuel credit, the registered
alternative fueler who (1) sold an alternative fuel at retail and
1. The claim must be for a qualified mixture sold or used delivered it into the fuel supply tank of a motor vehicle or
during a period that is at least 1 week. This requirement will motorboat; (2) sold an alternative fuel, delivered it in bulk for
generally be met for quarterly claims filed on Form 720. taxable use in a motor vehicle or motorboat, and received the
2. The amount of the claim must be at least $200. To required statement from the buyer; (3) used an alternative
meet this minimum, amounts from lines 12 and 13 may be fuel (not sold at retail or in bulk as previously described) in a
combined. motor vehicle or motorboat; or (4) sold an alternative fuel for
3. The SAF used to produce the qualified mixture is the use as a fuel in aviation, or used the alternative fuel in
portion of liquid fuel that is not kerosene that (i) either (A) aviation, is the only person eligible to make this claim.
meets the specifications of one of the ASTM D7566 Annexes, For the alternative fuel mixture credit, the registered
or (B) meets the specifications of ASTM D1655 Annex A1; (ii) alternative fueler that produced and sold or used the mixture
is not derived from coprocessing an applicable material (or as a fuel in their trade or business is the only person eligible
materials derived from an applicable material) with a to make this claim. The credit is based on the gallons of
feedstock that is not biomass; (iii) is not derived from palm alternative fuel in the mixture.
fatty acid distillates or petroleum; and (iv) has been certified
in accordance with section 40B(e) as having a lifecycle Carbon capture requirement. A credit for Fischer-Tropsch
greenhouse gas emissions reduction percentage of at least process liquid fuel from coal (including peat) can be claimed
50%. Applicable material means monoglycerides, only if the fuel is from coal produced at a gasification facility
diglycerides, and triglycerides; free fatty acids; and fatty acid that separates and sequesters at least 75% of the facility's
esters. Lifecycle greenhouse gas emissions reduction total carbon dioxide emissions.
percentage means the percentage reduction in lifecycle How to claim the credit. Any alternative fuel credit must
greenhouse gas emissions achieved by such fuel as first be claimed on Form 720, Schedule C, to reduce your
compared with petroleum-based jet fuel, as defined in section 4041 taxable fuel liability for alternative fuel and CNG
accordance with the most recent Carbon Offsetting and reported on Form 720. Any excess credit may be claimed on
Reduction Scheme for International Aviation which has been Form 720, Schedule C; Schedule 3 (Form 8849); or Form
adopted by the International Civil Aviation Organization with 4136.
the agreement of the United States, or any similar The alternative fuel mixture credit can be claimed only on
methodology which satisfies the criteria under section 211(o) Form 720, Schedule C, not on Form 4136, or Schedule 3
(1)(H) of the Clean Air Act. (Form 8849), and only to the extent of your section 4081
4. For qualified mixtures produced with an SAF synthetic taxable fuel liability for gasoline, diesel, and kerosene.
blending component (SAF that meets the qualifications of an Calculate the limitation for alternative fuel mixtures separately
ASTM D7566 Annex), the Certificate for SAF Synthetic and enter on line 13 only the gallons of mixtures that don’t
Blending Component, Certificate for SAF Synthetic Blending exceed your section 4081 taxable fuel liability for gasoline,
Component Using 40BSAF-GREET 2024 model (if diesel, and kerosene.
applicable), or Certificate for SAF Synthetic Blending
Component Using 40BSAF-GREET 2024 model and USDA

18 Instructions for Form 720 (Rev. 09-2024)

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Claim requirements. The alternative fuel credit and Claim requirements. See Claim requirements for lines 1–6
alternative fuel mixture credit may not be claimed for and lines 14b–14d, earlier.
alternative fuel produced outside the United States for use as
a fuel outside the United States. The United States includes Line 14e. Registered Credit Card Issuers
any territory of the United States. To claim either credit, you
must be registered by the IRS. Allowable sales. The gasoline (CRN 362), aviation gasoline
(CRN 324), diesel (CRN 360), kerosene (CRN 346), or
Registration number. You must enter your registration kerosene for use in aviation (CRN 369) must have been
number in the space provided. purchased with a credit card issued to the ultimate purchaser
Form 720-X. If you are not registered, you cannot make a during the period of claim:
claim at this time. Use Form 637 to apply for registration. • For gasoline or aviation gasoline, for the exclusive use by a
After you are registered by the IRS, file Form 720-X to claim state or local government (including essential government
the credit for this period. use by an Indian tribal government) or for the exclusive use of
a nonprofit educational organization; or
Line 14. Other Claims • For diesel, kerosene, or kerosene for use in aviation, for
For claims under section 6416(b)(2) relating to certain uses the exclusive use by a state or local government (including
and resales of certain articles subject to manufacturer or essential government use by an Indian tribal government).
retailer excise taxes, claimant certifies that it sold the article Claimant. The registered credit card issuer is the only
at a tax-excluded price, repaid the amount of tax to the person eligible to make this claim if the credit card issuer:
ultimate vendor, or has obtained the written consent of the
ultimate vendor to make the claim; and has the required 1. Is registered by the IRS;
supporting information. 2. Hasn't collected the amount of tax from the ultimate
purchaser or has obtained the written consent of the ultimate
Lines 14b and 14c. Exported Dyed Diesel, purchaser to make the claim;
Exported Dyed Kerosene, and Exported Gasoline 3. Certifies that it has repaid or agreed to repay the
amount of tax to the ultimate vendor, has obtained the written
Blendstocks Taxed at $.001 consent of the ultimate vendor to make the claim, or has
Claimant is required to have the name and address otherwise made arrangements which directly or indirectly
provide the ultimate vendor with reimbursement of the tax;
! of the person(s) who sold the fuel to the claimant, the
CAUTION dates of purchase, and, if exported, the required and
proof of export. 4. Has in its possession an unexpired certificate from the
ultimate purchaser and has no reason to believe any of the
A claim may be made for dyed diesel or dyed kerosene information in the certificate is false. See Model Certificate R
exported in a trade or business during the period of claim. in Pub. 510.
Claims for exported gasoline blendstocks taxed at $.001 per If any one of these conditions isn't met, the credit card
gallon are made on line 14b. See Exported taxable fuel, issuer must collect the tax from the ultimate purchaser and
earlier. The claim rate for each fuel is $.001 per gallon. only the ultimate purchaser can make the claim.
Claims for exported gasoline blendstocks taxed at Claim requirements. The following requirements must be
! $.184 per gallon are made on line 1b. met.
CAUTION
1. The claim must be for gasoline, aviation gasoline,
diesel, kerosene, or kerosene for use in aviation sold during a
Line 14d. Diesel-Water Emulsion period that is at least 1 week. This requirement will generally
be met for quarterly claims filed on Form 720.
Generally, the claim rate for the nontaxable use of a 2. The amount of the claim must be at least $200 ($100
diesel-water emulsion taxed at $.198 (credit reference for kerosene or kerosene for use in aviation).
number (CRN) 309) is $.197. The fuel must have been used
3. Claims must be filed by the last day of the first quarter
during the period of claim for type of use 1, 2, 3, 5, 6, 7, 8, or
following the earliest quarter of the claimant's income tax
12. For type of use 5, the claim rate is $.124 (CRN 309). For
year included in the claim. For example, a calendar year
type of use 3 (exported), the claim rate is $.198 (CRN 306)
income taxpayer's claim for the first quarter is due June 30 if
and is reported on line 14d.
filed on Form 8849. However, Form 720 must be filed by April
30.
The claim rate for undyed diesel taxed at $.244 (CRN 310)
and used to produce a diesel-water emulsion is $.046 per 4. The claimant must enter its registration number on
gallon of diesel so used (blender claims). The claimant must line 14e, the amount of the claim, and the applicable CRN
attach a statement certifying that (a) the claimant produced a (see Allowable sales, earlier). If the claim is for more than one
diesel-water emulsion containing at least 14% water; (b) the fuel, use the blank lines 14i–14k, or attach a separate sheet
emulsion additive is registered by a U.S. manufacturer with listing the fuels, amounts, and CRNs.
the EPA under the Clean Air Act, section 211 (as in effect on If requirements 1–3 above aren't met, see Annual Claims,
March 31, 2003); (c) the claimant used undyed diesel taxed later. However, annual claims can't be made for gasoline and
at $.244 to produce the diesel-water emulsion; and (d) the aviation gasoline.
claimant sold or used the diesel-water emulsion in the
blender's trade or business. The blender claimant must be Claim rates. The claim rates are shown below.
registered by the IRS and must enter their registration
number on line 14d and enter the applicable CRN.

Instructions for Form 720 (Rev. 09-2024) 19

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CRN Claim rate • Any additional information required by the regulations.
• The amount of the claim.
324 $.193 • How you figured the claim amount.
346 .243 • Any other information to support the claim.
360 .243
362 .183 Claim requirement. Generally, the claim must be filed
within 3 years from the time the return was filed or 2 years
369 .218 from the time the tax was paid, whichever is later.

Tax CRN
Annual Claims Ozone-depleting chemicals (ODCs) 398
Chemicals (other than ODCs) 454
If a claim on lines 1–9 or 14b–14e wasn’t made for any
gallons, an annual claim may be made (exception: alternative Imported chemical substances 317
fuel mixtures produced after December 31, 2011). Generally, ODC tax on imported products 349
an annual claim is made on Form 4136 for the income tax Truck, trailer, and semitrailer chassis and bodies, and 383
year during which the fuel was used by the ultimate tractors
purchaser, sold by the registered ultimate vendor, used to
produce a mixture, or used in mobile machinery. See Form Passenger vehicles (luxury tax) 392
4136 for more information. Gas guzzler automobiles 340
Vaccines 397
Lines 14f–14h. Tire Credits Sport fishing equipment 341
Fishing rods and fishing poles 308
A credit or refund (without interest) is allowable on tax-paid
tires if the tires have been: Fishing tackle boxes 387
• Exported; Electric outboard motors 342
• Sold to a state or local government for its exclusive use; Bows, quivers, broadheads, and points 344
• Sold to a nonprofit educational organization for its
exclusive use; Arrow shafts 389
• Sold to a qualified blood collector organization for its
exclusive use in connection with a vehicle the organization
certifies will be primarily used in the collection, storage, or
transportation of blood; The Taxpayer Advocate Service (TAS)
• Used or sold for use as supplies for vessels; or
• Sold in connection with qualified intercity, local, or school Is Here To Help You
buses. What is TAS? TAS is an independent organization within
the IRS that helps taxpayers and protects taxpayer rights.
Also, a credit or refund (without interest) is allowable on Their job is to ensure that every taxpayer is treated fairly and
tax-paid tires sold by any person on, or in connection with, that you know and understand your rights under the Taxpayer
any other article that is sold or used in an activity listed Bill of Rights.
above.
How can you learn about your taxpayer rights? The
The person who paid the tax is eligible to make the claim Taxpayer Bill of Rights describes 10 basic rights that all
and must include: taxpayers have when dealing with the IRS. Go to
• A detailed description of the claim, TaxpayerAdvocate.IRS.gov to help you understand what
• Any additional information required by the regulations, these rights mean to you and how they apply. These are your
• How the claim amount was figured, rights. Know them. Use them.
• Any other information to support the claim, and What can TAS do for you? TAS can help you resolve
• The number of tires claimed for each CRN. problems that you can't resolve with the IRS. And their
Claim requirement. Generally, the claim must be filed service is free. If you qualify for their assistance, you will be
within 3 years from the time the return was filed or 2 years assigned to one advocate who will work with you throughout
from the time the tax was paid, whichever is later. the process and will do everything possible to resolve your
issue. TAS can help you if:
Lines 14i–14k. Other Claims • Your problem is causing financial difficulty for you, your
family, or your business;
Don't use lines 14i–14k to make communications tax • You face (or your business is facing) an immediate threat
of adverse action; or
! claims for nontaxable services. See Communications
CAUTION Taxes, earlier. • You've tried repeatedly to contact the IRS but no one has
responded, or the IRS hasn't responded by the date
Use lines 14i–14k for claims relating to taxes listed in the promised.
table under Claim requirement below. See Pub. 510 for How can you reach TAS? TAS has offices in every state,
information on allowable claims relating to these taxes. If you the District of Columbia, and Puerto Rico. To find your
need additional space, attach another sheet(s). You must advocate’s number:
include the following information for each claim. • Go to TaxpayerAdvocate.IRS.gov/Contact-US;
• A detailed description of the claim.

20 Instructions for Form 720 (Rev. 09-2024)

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• Download Pub. 1546, The Taxpayer Advocate Service Is The time needed to complete and file these forms and
your Voice at the IRS, available at https://www.irs.gov/pub/irs- related schedules will vary depending on individual
pdf/p1546.pdf; circumstances. The estimated average times are:
• Call the IRS toll free at 800-TAX-FORM (800-829-3676) to
order a copy of Pub. 1546; Preparing,
• Check your local directory; or copying,
Learning about assembling, and
• Call TAS toll free at 877-777-4778. the law or sending the
How else does TAS help taxpayers? TAS works to resolve Form Recordkeeping the form form to the IRS
large-scale problems that affect many taxpayers. If you know 720 8 hr., 59 min. 1 hr., 5 min. 2 hr., 3 min.
of one of these broad issues, please report it to them at 720-X 6 hr., 13 min. 0 hr., 18 min. 0 hr., 24 min.
IRS.gov/SAMS.

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figure and collect the right amount of tax. Miscellaneous FormComments. Or you can write to:
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Revenue Code. These forms are used to determine the Internal Revenue Service
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information include giving it to the Department of Justice for Washington, DC 20224
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Columbia, and U.S. commonwealths and territories for use in Although we can’t respond individually to each comment
administering their tax laws. We may also disclose this received, we do appreciate your feedback and will consider
information to other countries under a tax treaty, to federal your comments and suggestions as we revise our tax forms,
and state agencies to enforce federal nontax criminal laws, or instructions, and publications. Do not send tax questions, tax
to federal law enforcement and intelligence agencies to returns, or payments to the above address.
combat terrorism. Failure to provide this information in a
Ordering forms and publications. Go to IRS.gov/Forms
timely manner or providing false or fraudulent information
to download forms and publications. Otherwise, you can go
may subject you to penalties.
to IRS.gov/OrderForms to order forms. Call 800-829-3676 to
You aren't required to provide the information requested order prior-year forms and instructions. The IRS will process
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administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.

Instructions for Form 720 (Rev. 09-2024) 21

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Index
 
                                  Form 6627  4                        Payment voucher  11
A                                 Form 720-V   11                     Penalties and interest 2
Address, Name and   3             Fuel taxes 5
Air transportation:                                                   R
  Uncollected tax report 5        G                                   Recordkeeping   2
Air transportation taxes 4        Gas guzzler automobiles:            Retail tax 7
Alternative fuel 7                  One-time filing 9
Amount to deposit   12            Gasoline 6                          S
Arrow shafts 10                                                       Schedule A (Excise Tax 
                                  H                                    Liability) 13
B                                 Help, additional  3                 Schedule C (Claims) 13 20-
Biodiesel sold as but not used as How to file:                        Schedule T (Two-Party Exchange 
  fuel 10                           Zero tax 2                         Information Reporting)                             13
Bows, quivers, broadheads, and                                        Section 40 fuels 10
  points 10                       I                                   Ship passenger tax 8
                                  Indoor tanning services  10         Sport fishing equipment                            9
C
                                  Inland waterways fuel use tax     10
                                                                      T
Claims (Schedule C)  13           Interest, Penalties and 2
Coal 8                                                                Tanning services, Indoor                           10
Communications:                   K                                   Taxable tires 8
  Uncollected tax report 5        Kerosene   6                        Taxes, Payment of 11
Communications taxes     4        Kerosene for use in aviation      6 Third Party Designee 4
                                                                      Tire credit, Section 4051(d)                         8
D                                 M                                   Tires, taxable 8
Deposits, How to make    11       Manufacturers taxes  8              Transportation by water                            8
Diesel 5                                                              Trucks, trailers, tractors                         7
Diesel-water emulsion    5        N                                   Two-Party Exchange Information 
                                                                       Reporting    13
                                  Name and address    3
E
                                                                      U
Electric outboard motors   10     O
                                                                      Uncollected tax report 5
Employer identification number 3  Obligations not in registered 
Environmental taxes  4              form 8
                                                                      V
Exported taxable fuel 14          ODCs 11
                                  One-time filing 9                   Vaccines   9
F                                 Other fuels, tax rates 6
Final return 2                                                        W
Fishing rods and fishing poles 10 P                                   When to deposit  12
Fishing tackle boxes 10           Patient-centered outcomes           When to file 2
Floor stocks 11                     research fee  9                   Where to file 2
Foreign insurance policies  8     Payment of taxes   11
Form 6197 9

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