Instructions for Form 720

Department of the Treasury

Internal Revenue Service

(Rev. June 2024)

Quarterly Federal Excise Tax Return
Section references are to the Internal Revenue Code unless 6426(k), effective January 1, 2023, so line 12d is added to
otherwise noted. Form 720, Schedule C.

Future Developments Liquefied hydrogen. The Act removed liquefied hydrogen

from the definition of alternative fuel under section 6426(d)(2)
For the latest information about developments related to for purposes of the alternative fuel credit and alternative fuel
Form 720 and its instructions, such as legislation enacted mixture credit for fuel sold or used after 2022.
after they were published, go to IRS.gov/Form720.
Kerosene used in aviation. Kerosene is generally taxed at
What's New $.244 per gallon unless a reduced rate applies. The $.244
per gallon tax rate applies to kerosene removals unless it is
Sections 4375 and 4376 patient-centered outcomes re- removed from a terminal or refinery (or a qualified refueler
search fee increase. The fee for policy and plan years truck, tanker, or tank wagon that is treated as a terminal)
ending on or after October 1, 2023, but before October 1, directly into the fuel tank of an aircraft. See Kerosene for use
2024, is increased to the applicable rate of $3.22 multiplied in aviation (IRS Nos. 69, 77, and 111), later.
by the average number of lives covered under the policy or
plan. The fee for policy and plan years ending on or after Butane mixture doesn’t qualify for a credit. A mixture of
October 1, 2022, but before October 1, 2023, remains at the butane (or other gasoline blendstock) and gasoline is a
applicable rate of $3.00, multiplied by the average number of mixture of two taxable fuels. Therefore, it isn’t an alternative
lives covered under the policy or plan. See patient-centered fuel mixture and doesn’t qualify for the section 6426
outcomes research (PCOR) fee (IRS No. 133), later, and alternative fuel mixture credit. See section 6426(e)(2) and
Notice 2023-70. Rev. Rul. 2018-02 at IRS.gov/IRB/
2018-02_IRB#RR-2018-02.
Reminders Reducing your excise tax liability. For federal income tax
purposes, reduce your expense for the section 4081 excise
Inflation Adjustments for 2024 tax, whether taken as a deduction or as a component of cost
Arrow shafts (IRS No. 106). The section 4161 tax on arrow of goods sold, by the amount of excise tax credits allowable
shafts is increased to $0.62 per arrow shaft. under sections 6426(c), (e), and (k) (biodiesel mixture,
alternative fuel mixture, and SAF, respectively). Similarly,
Transportation of persons by air (IRS No. 26). The reduce your expense for the section 4041 excise tax, whether
section 4261 tax on the amount paid for each domestic taken as a deduction or as a component of cost of goods
segment of taxable air transportation is increased to $5.00. sold, by the amount of excise tax credit allowable under
Use of international air travel facilities (IRS No. 27). The section 6426(d) (alternative fuel credit).
section 4261 tax on the amount paid for international flights is Exported gasoline blendstocks. Claims for exported
increased to $22.20 per person for flights that begin or end in gasoline blendstocks taxed at $.001 per gallon are made on
the United States. The section 4261 tax per person for Schedule C, line 14b. Continue to use line 1b to make claims
domestic segments beginning or ending in Alaska or Hawaii for exported gasoline blendstocks taxed at $.184 per gallon.
is increased to $11.10 (applies only to departures).
Electronic filing. You can electronically file Form 720
Superfund tax. The Inflation Reduction Act of 2022 (the through any electronic return originator (ERO), transmitter,
Act) reinstates and increases the section 4611 Hazardous and/or intermediate service provider (ISP) participating in the
Substance Superfund financing rate (petroleum Superfund IRS e-file program for excise taxes. For more information on
tax rate) on domestic crude oil (IRS No. 53) and imported e-file, go to Excise Tax e-File & Compliance (ETEC)
petroleum products (IRS No. 16), effective January 1, 2023 Programs - Forms 720, 2290, and 8849.
(the taxes previously expired on December 31,1995). The
new IRS Nos. 53 and 16 are added to Form 720, Part I. Federal tax deposits made by electronic funds transfer.
Generally, you must use electronic funds transfer to make
Renewable diesel and kerosene changes. The Act made federal tax deposits, such as deposits of employment tax,
the following changes to the definition of renewable diesel excise tax (for exceptions, see Payment of Taxes, later), and
and the treatment of kerosene, effective for fuel sold or used corporate income tax. Generally, electronic funds transfers
after 2022. are made using the Electronic Federal Tax Payment System
• Renewable diesel no longer includes fuel derived from (EFTPS). If you don't want to use EFTPS, you can arrange for
biomass that meets the requirements of a Department of your tax professional, financial institution, payroll service, or
Defense specification for military jet fuel or an American other trusted third party to make deposits on your behalf.
Society of Testing Materials (ASTM) specification for aviation EFTPS is a free service provided by the Department of the
turbine fuel. Treasury.
• Kerosene is no longer treated as diesel fuel for purposes of
the renewable diesel mixture credit. To get more information about EFTPS or to enroll in
EFTPS, go to EFTPS.gov or call 800-555-4477. See Pub.
Sustainable aviation fuel credit. The Act created a 966.
sustainable aviation fuel (SAF) credit under sections 40B and

Jun 6, 2024 Cat. No. 64240C

 If you attach additional sheets, enter your name and EIN
General Instructions on each sheet.

Purpose of Form Final Return

Use Form 720 and attachments to report your liability by IRS File a final return if you have been filing Form 720 and you:
No. and pay the excise taxes listed on the form. If you report a 1. Go out of business, or
liability on Part I or Part II, you may be eligible to use
Schedule C to claim a credit. 2. Won't owe excise taxes that are reportable on Form
720 in future quarters.
Who Must File If you are only filing to report zero tax and you won't
See Patient-centered outcomes research (PCOR) fee TIP owe excise tax in future quarters, check the Final
(IRS No. 133) in Part II for special rules about who return box above Part I of Form 720.
! must file to report the PCOR fee.
Recordkeeping
CAUTION

You must file Form 720 if:

• You were liable for, or responsible for collecting, any of the Keep copies of your tax return, records, and accounts of all
federal excise taxes listed on Form 720, Parts I and II, for a transactions to show that the correct tax has been paid. Keep
prior quarter and you haven’t filed a final return; or records to support all claims and all exemptions at least 4
• You are liable for, or responsible for collecting, any of the years from the latest of the date:
federal excise taxes listed on Form 720, Parts I and II, for the • The tax became due,
current quarter. • You paid the tax, or
• You filed a claim.
See How To File, later, for more information.
When To File Penalties and Interest
If you receive a notice about a penalty after you file this
You must file a return for each quarter of the calendar year as return, reply to the notice with an explanation and we will
follows. determine if you meet reasonable-cause criteria. Don't
include an explanation when you file your return.
Quarter covered Due by
Trust fund recovery penalty. If communications, air
Jan., Feb., Mar. April 30 transportation, and indoor tanning services taxes are
Apr., May, June July 31 collected but not paid to the U.S. Treasury or are willfully not
collected, the trust fund recovery penalty may apply. The
July, Aug., Sept. October 31
penalty is the full amount of the unpaid tax.
Oct., Nov., Dec. January 31
The trust fund recovery penalty may be imposed on all
persons who are determined by the IRS to be responsible for
collecting, accounting for, and paying over these taxes, and
If any due date for filing a return falls on a Saturday,
who acted willfully in not doing so.
Sunday, or legal holiday, you may file the return on the next
business day. A responsible person can be an officer or employee of a
corporation, a partner or employee of a partnership, an
Send your return to the IRS using the U.S. Postal Service
employee of a sole proprietorship, an accountant, or a
or a designated private delivery service to meet the “timely
volunteer director/trustee. A responsible person may also
mailing as timely filing/paying” rule. See Private Delivery
include one who signs checks for the business or otherwise
Services, later.
has authority to cause the spending of business funds.
Floor stocks tax. Report the floor stocks tax on Willfully means voluntarily, consciously, and intentionally. A
ozone-depleting chemicals (ODCs), IRS No. 20, on the return responsible person acts willfully if they know the required
due by July 31 of each year. The tax payment is due by June actions aren't taking place.
30. See Floor Stocks Tax, later.
Additional Information
Where To File You may find the following products helpful when preparing
Send Form 720 to: Form 720 and any attachments.
Department of the Treasury
• Pub. 510, Excise Taxes, contains definitions and examples
that will help you prepare Form 720. Pub. 510 also contains
Internal Revenue Service
information on fuel tax credits and refunds.
Ogden, UT 84201-0009
• Pub. 509, Tax Calendars, has deposit and payment due
dates for federal excise taxes listed in this publication.
How To File • Notice 2005-4 (fuel tax guidance), 2005-2 I.R.B. 289, at
If you aren't reporting a tax that you normally report, enter a IRS.gov/IRB/2005-02_IRB#NOT-2005-4.
zero on the appropriate line on Form 720, Part I or II. Also, if • Notice 2005-24 (sales of gasoline on oil company credit
you have no tax to report, enter “None” on Form 720, Part III, cards), 2005-12 I.R.B. 757, at
line 3; sign and date the return. If you file the second quarter IRS.gov/IRB/2005-12_IRB#NOT-2005-24.
Form 720 only to report the PCOR fee, no filing is required in • Notice 2005-62 (biodiesel and aviation-grade kerosene),
other quarters unless you have to report other fees or taxes. 2005-35 I.R.B. 443, at
IRS.gov/IRB/2005-35_IRB#NOT-2005-62.
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.

2 Instructions for Form 720 (Rev. 06-2024)

• Notice 2005-80 (LUST, kerosene, claims by credit card Photographs of Missing Children
issuers, and mechanical dye injection), 2005-46 I.R.B. 953,
at IRS.gov/IRB/2005-46_IRB#NOT-2005-80. The IRS is a proud partner with the National Center for
• Notice 2006-92 (alternative fuels and mixtures), 2006-43 Missing & Exploited Children® (NCMEC). Photographs of
I.R.B. 774, at missing children selected by the Center may appear in
IRS.gov/IRB/2006-43_IRB#NOT-2006-92. instructions on pages that would otherwise be blank. You can
• Notice 2007-97 (alternative fuel and alternative fuel help bring these children home by looking at the photographs
mixtures), 2007-49 I.R.B. 1092, at and calling 1-800-THE-LOST (1-800-843-5678) if you
IRS.gov/IRB/2007-49_IRB#NOT-2007-97. recognize a child.
• Notice 2008-110 (biodiesel and cellulosic biofuel),
2008-51 I.R.B. 1298, at
IRS.gov/IRB/2008-51_IRB#NOT-2008-110.
Specific Instructions
• Notice 2010-68 (Alaska dyed diesel exemption), 2010-44 Name and Address
I.R.B. 576, at IRS.gov/IRB/2010-44_IRB#NOT-2010-68.
• Notice 2012-27 (fractional aircraft), 2012-17 I.R.B. 849, at Enter your name, address, and the quarter ending date
IRS.gov/IRB/2012-17_IRB#NOT-2012-27. (month and year). If your address changes, check the
• Treasury Decision (T.D.) 9670 (tanning tax), 2014-29 I.R.B. address change box above Form 720, Part I.
121, at IRS.gov/IRB/2014-29_IRB#TD-9670. P.O. box. If the post office doesn't deliver mail to the street
• T.D. 9621 (indoor tanning), 2013-28 I.R.B. 49, at address and you have a P.O. box, show the box number
IRS.gov/IRB/2013-28_IRB#TD-9621. instead of the street address.
• Rev. Rul. 2016-03 (foreign reinsurance), 2016-3 I.R.B. 282, Foreign address. Follow the country's practice for entering
at IRS.gov/IRB/2016-03_IRB#RR-2016-03.
the postal code. Don't abbreviate the country name.
• Rev. Rul. 2018-02 (butane mixture) at IRS.gov/IRB/
2006-92_IRB#RR-2018-02. Employer Identification Number (EIN)
• Rev. Proc. 2023-34 (inflation adjustments), 2023-48 I.R.B.,
at IRS.gov/IRB/2023-48_IRB#REV-PROC-2023-34. Enter the correct EIN. If you are a one-time filer, you may not
• Notice 2023-70 (patient-centered outcomes research need an EIN. See Gas guzzler tax (IRS No. 40), later. If you
(PCOR) fee), 2023-45 I.R.B. 12288, at IRS.gov/ don't have an EIN, you may apply for one online by going to
NOT-2023-70. IRS.gov/EIN. You may also apply for an EIN by faxing or
• T.D. 9948 (exemption for amounts paid for certain aircraft mailing Form SS-4, Application for Employer Identification
management services) at IRS.gov/IRB/ Number, to the IRS.
2021-06_IRB#TD-9948. Disregarded entities and qualified subchapter S subsid-
• Notice 2023-6 (sustainable aviation fuel credit) at iaries. Qualified subchapter S subsidiaries (QSubs) and
IRS.gov/pub/irs-drop/n-23-06.pdf. eligible single-owner disregarded entities are treated as
• Announcement 2023-18 (stock buy backs) at IRS.gov/pub/ separate entities for excise tax and reporting purposes.
irs-drop/a-23-18.pdf. QSubs and eligible single-owner disregarded entities must
• Notice 2023-52 (sales of a designated drug during pay and report excise taxes (other than IRS Nos. 31, 51, and
statutory period) at IRS.gov/pub/irs-drop/n-23-52.pdf. 117), register for most excise tax activities, and claim any
• Notice 2023-28 (reinstatement of the “Superfund” excise refunds, credits, and payments under their EINs. These
taxes) at IRS.gov/pub/irs-drop/n-23-28.pdf. actions can't take place under the owner's taxpayer
• Rev. Proc. 2022-26 (request a determination that a identification number (TIN). Some QSubs and disregarded
substance be added to or removed from the list of taxable entities may already have an EIN. However, if you are unsure,
substances) at IRS.gov/IRB/2022-29. please call the IRS Business and Specialty Tax Line at
• Rev. Proc. 2023-20 (modifies the effective date of 800-829-4933.
additions to the list of taxable substances) at IRS.gov/IRB/ Generally, QSubs and eligible single-owner disregarded
2023-15. entities will continue to be treated as disregarded entities for
• Notice 2024-6 (sustainable aviation fuel credit safe other federal tax purposes (other than employment taxes).
harbors) at IRS.gov/IRB/2024-02_IRB#NOT-2024-6. Thus, taxpayers filing Form 4136, with Form 1040, U.S.
• Reg-115710-22, page 1070 (Excise Tax on Repurchase of Individual Income Tax Return, or 1040-SR, U.S Tax Return for
Corporate Stock) at IRS.gov/IRB/ Seniors, can use the owner's TIN. For more information, see
2024-20_IRB#REG-115710-22 Regulations section 301.7701-2(c)(2).
Private Delivery Services (PDSs) Signature
You can use PDSs designated by the IRS to meet the “timely Form 720 must be signed by a person authorized by the
mailing as timely filing/paying” rule for tax returns and entity to sign this return.
payments. Go to IRS.gov/PDS for the current list of
designated services. The PDS can tell you how to get written Third Party Designee
proof of the mail date. For the IRS mailing address to use if If you want to allow an employee of your business, a return
you are using a PDS, go to IRS.gov/PDSStreetAddresses. preparer, or other third party to discuss your Form 720 with
PDSs can’t deliver items to P.O. boxes. You must use the IRS, check the “Yes” box on Form 720 under Third Party
! the U.S. Postal Service to mail any item to an IRS Designee. Also, enter the designee's name, phone number,
CAUTION P.O. box address. and any five digits that person chooses as their personal
identification number (PIN).

Instructions for Form 720 (Rev. 06-2024) 3

 By checking the “Yes” box, you are authorizing the IRS to Who Must File
speak with the designee to answer any questions relating to
the processing of, or the information reported on, The person receiving the payment for communications
Form 720. You are also authorizing the designee to: services must collect and submit the tax and file the return.
• Exchange information concerning Form 720 with the IRS, Enter the amount of tax collected or considered collected for
and the quarter.
• Respond to certain IRS notices that you have shared with
your designee relating to Form 720. The IRS won't send Credits or Refunds
notices to your designee.
You aren't authorizing the designee to receive any refund If tax is collected and paid over for nontaxable services from
check, bind you to anything (including additional tax liability), the communications tax, the collector may request a credit or
or otherwise represent you before the IRS. If you want to refund as described below.
expand the designee's authority, see Pub. 947, Practice Collectors. The collector may request a credit or refund only
Before the IRS and Power of Attorney. if it has repaid the tax to the person from whom the tax was
The authorization will automatically expire 1 year from the collected, or obtained the consent of that person to the
due date (without regard to extensions) for filing your Form allowance of the credit or refund. These requirements also
720. If you or your designee wants to revoke this apply to nontaxable service refunds.
authorization, send a written statement of revocation to: Collectors using the regular method for deposits.
Collectors using the regular method for deposits must use
Department of the Treasury Form 720-X to request a credit or refund.
Internal Revenue Service Collectors using the alternative method for deposits.
Cincinnati, OH 45999 Collectors using the alternative method for deposits must
adjust their separate accounts for the credit or refund. For
See Pub. 947 for more information. more information, see Alternative method (IRS Nos. 22, 26,
27, and 28), later.
Paid Preparer Use Only
A paid preparer must sign Form 720 and provide the Air Transportation Taxes
information in the Paid Preparer Use Only section at the end
of the form if the preparer was paid to prepare the form and Transportation of Persons by Air (IRS No. 26)
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 The taxes on transportation of persons by air are the
the IRS. If you are a paid preparer, enter your Preparer Tax percentage tax and the domestic segment tax. Add the
Identification Number (PTIN) in the space provided. Include percentage tax and the domestic segment tax to get the total
your complete address. If you work for a firm, you must also tax on transportation of persons by air.
enter the firm’s name and the EIN of the firm. However, you
can't use the EIN of the tax preparation firm in place of your Note. The percentage and domestic segment taxes don't
PTIN. You can apply for a PTIN online or by filing Form W-12, apply on a flight if the surtax on fuel used in a fractional
IRS Paid Preparer Tax Identification Number (PTIN) ownership program aircraft is imposed. For more information,
Application and Renewal. For more information about see Surtax on any liquid used in a fractional ownership
applying for a PTIN online, go to IRS.gov/PTIN. program aircraft as fuel (IRS No. 13), later.
Part I Who Must File
Environmental Taxes The person receiving the payment for air transportation
Use Form 6627, Environmental Taxes, to figure the services must do all of the following.
environmental taxes on: • Collect the tax.
• Domestic petroleum superfund tax, IRS No. 53. • Submit the tax.
• Chemicals (other than ODCs), IRS No. 54. • File Form 720 to report the amount of the tax collected, or
• Imported chemical substances, IRS No. 17. considered collected, for the quarter.
• Imported petroleum products superfund tax, IRS No. 16.
• Oil spill liability, IRS Nos. 18 and 21. Exemption for amounts paid for aircraft management
• Ozone-depleting chemicals (ODCs), IRS No. 98. services. Effective December 23, 2017, certain payments
• Imported products that used ODCs as materials in the related to the management of private aircraft are exempt from
manufacture or production of the product, IRS No. 19. the excise taxes imposed on taxable transportation by air.
• The floor stocks tax on ODCs, IRS No. 20 (reported on See Pub. 510.
Form 720, Part II). Percentage tax. The percentage tax is 7.5% of amounts
Attach Form 6627 to Form 720. The tax rates for these paid for taxable transportation of persons by air.
taxes are shown on Form 6627. Domestic segment tax. For calendar year 2024, the tax on
the amount paid for each domestic segment of taxable
Communications Taxes transportation is $5.00.
Example. In January 2024, Frank Jones pays $268.00 to
Communications Services (IRS No. 22) a commercial airline for a flight in January from Washington
to Chicago with a stopover in Cleveland. The flight has two
The tax is 3% of amounts paid for local telephone service segments. The price includes the $240 fare and $28.00
and teletypewriter exchange service. excise tax [($240 × 7.5%) + (2 × $5.00)] for which Frank is

4 Instructions for Form 720 (Rev. 06-2024)

liable. The airline collects the tax from Frank and submits it to Department of the Treasury
the government. Internal Revenue Service
Charter flights. If an aircraft is chartered, and the flight Cincinnati, OH 45999
isn't one where the tax on fuel used in a fractional ownership
program aircraft is imposed, the domestic segment tax for Fuel Taxes
each segment of taxable transportation is figured by
multiplying the tax by the number of passengers transported First taxpayer's report. If you are reporting gallons of
on the aircraft. taxable fuel that may again be subject to tax, you may need
Example. In March 2024, Tim Clark pays $1,145.00 to an to file a first taxpayer's report. The report must contain all the
air charter service to carry seven employees from information as shown in the Model Certificate B in the
Washington to Detroit with a stopover in Pittsburgh. The flight Appendix of Pub. 510.
has two segments. The price includes the $1,000 charter The person who paid the first tax must do all of the
payment and $145.00 excise tax [($1,000 × 7.5%) + (2 × following.
$5.00 × 7 passengers)] for which Tim is liable. The charter • Give a copy of the first taxpayer's report to the buyer.
service collects the tax from Tim and submits it to the • File the first taxpayer's report with Form 720 for the quarter
government. for which the report relates.
Rural airports. If a segment is to or from a rural airport, • Enter “EXCISE—FIRST TAXPAYER'S REPORT” across
the domestic segment tax doesn't apply. the top of a separate copy of the report, and by the due date
of Form 720, send the copy to:
Transportation of Property by Air (IRS No. 28) Department of the Treasury
Internal Revenue Service
The tax is 6.25% of amounts paid for transportation of
Cincinnati, OH 45999-0555
property by air. The tax doesn't apply if the surtax on fuel
used in a fractional ownership program aircraft is imposed. Diesel (IRS No. 60). If you are liable for the diesel fuel tax
See Surtax on any liquid used in a fractional ownership on removal at the terminal rack, report these gallons on
program aircraft as fuel (IRS No. 13), later. line 60(a). If you are liable for the diesel fuel tax on events
other than removal at the terminal rack, report these gallons
Use of International Air Travel Facilities on line 60(b). If you are liable for the diesel fuel tax because
you have produced diesel by blending biodiesel with taxed
(IRS No. 27) diesel outside of the bulk transfer/terminal system, report
these gallons of biodiesel on line 60(c). If you report gallons
For calendar year 2024, the section 4261 excise tax on any
on line 60(c), don't report those gallons on line 60(b).
amount paid for international air transportation, if the
transportation begins or ends in the United States, is Multiply the total number of gallons subject to tax on lines
generally $22.20. However, a lower rate of tax applies to a 60(a), 60(b), and 60(c) by $.244 and make one entry in the
domestic segment beginning or ending in Alaska or Hawaii, tax column.
and the tax applies only to departures. For calendar year See Schedule T. Two-Party Exchange Information
2024, the rate of tax is $11.10. Reporting, later, if applicable.

Communications and Air Transportation Diesel-water emulsion (IRS No. 104). If you are liable for
the reduced rate (see below) of tax on a diesel-water
Taxes—Uncollected Tax Report emulsion removal at the terminal rack or other taxable event,
A separate report is required to be filed by collecting agents report these gallons on the line for IRS No. 104.
of communications services (local and teletypewriter service) Requirements. All of the following requirements must be
and air transportation taxes if the person from whom the met to be eligible for the reduced rate: (a) the diesel-water
facilities or services tax (the tax) is required to be collected emulsion must contain at least 14% water; (b) the emulsion
(the taxpayer) refuses to pay the tax, or it's impossible for the additive must be registered by a U.S. manufacturer with the
collecting agent to collect the tax. The report must contain Environmental Protection Agency (EPA) under the Clean Air
the name and address of the taxpayer, the type of facility Act, section 211 (as in effect on March 31, 2003); and (c) the
provided or service rendered, the amount paid for the facility taxpayer must be registered by the IRS. If these requirements
or service (the amount on which the tax is based), and the aren't met, you must report the sale, removal, or use of a
date paid. diesel-water emulsion as diesel.
Regular method taxpayers. For regular method taxpayers, IRS Nos. 105, 107, and 119. Tax is imposed at $.001 per
the report must be filed by the due date of the Form 720 on gallon on removals, entries, and sales of gasoline, diesel, and
which the tax would have been reported. kerosene described as exempt transactions. Multiply the total
Alternative method taxpayers. For alternative method number of gallons subject to tax for each fuel by $.001 and
taxpayers, the report must be filed by the due date of the enter the amount in the tax column for the following IRS Nos.
Form 720 that includes an adjustment to the separate • IRS No. 105, dyed diesel, LUST tax.
account for the uncollected tax. See Alternative method (IRS • IRS No. 107, dyed kerosene, LUST tax.
Nos. 22, 26, 27, and 28), later. • IRS No. 119, LUST tax, other exempt removals; report
gasoline blendstocks, kerosene used for a feedstock
Where to file your uncollected tax report. Don't file the purpose, and diesel or kerosene sold or used in Alaska.
uncollected tax report with Form 720. Instead, mail the
report to: Kerosene (IRS No. 35). If you are liable for the kerosene tax
on removal at the terminal rack (not located at an airport),
report these gallons on line 35(a). If you are liable for the

Instructions for Form 720 (Rev. 06-2024) 5

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 (or trains for B-100). Use management services, and dry-lease aircraft exchange
the following table to determine the tax for each gallon. Fill in aspects of the program.
the number of gallons and the appropriate rate in the Rate Fractional program aircraft. Any aircraft that, in any
column on the line for IRS No. 79. If more than one rate fractional ownership aircraft program, is listed as a fractional
applies, leave the Rate column blank and attach a schedule program aircraft in the management specifications issued to
showing the rates and number of gallons taxed at each rate. the manager of such program by the Federal Aviation
Administration under subpart K of part 91, title 14, Code of
Fuel Tax Rate Federal Regulations, and is registered in the United States.
per Gallon
Fractional program aircraft aren't considered used for
Qualified—
transportation of a qualified fractional owner, or on account of
Ethanol produced from coal . . . . . . . . . . . . . . . . . $.184
such qualified fractional owner, when they are used for flight
Methanol produced from coal . . . . . . . . . . . . . . . . .184
demonstration, maintenance, or crew training. In such
Partially exempt—
situations, the flight isn't commercial aviation. Instead, the tax
Ethanol produced from natural gas . . . . . . . . . . . . . .114
on the fuel used in the flight is imposed at the noncommercial
Methanol produced from natural gas . . . . . . . . . . . . .0925
aviation rate.
B-100 (100% biodiesel) . . . . . . . . . . . . . . . . . . . . . . .244
Liquefied gas derived from biomass . . . . . . . . . . . . . . .184 Fractional owner. Any person owning any interest
Other fuels not shown . . . . . . . . . . . . . . . . . . . . . . . .184 (including the entire interest) in a fractional program aircraft.
Dry-lease aircraft exchange. An agreement, documented
by the written program agreements, under which the
Gasoline (IRS No. 62). If you are liable for the gasoline tax fractional program aircraft are available, on an as-needed
on removal at the terminal rack, report these gallons on basis without crew, to each fractional owner.
line 62(a). If you are liable for the gasoline tax on events other
than removal at the terminal rack, report these gallons on Special rule relating to deadhead service. A fractional
line 62(b). If you are liable for the gasoline tax because you program aircraft won't be considered to be used on account
have blended alcohol with taxed gasoline outside of the bulk of a qualified fractional owner when it's used in deadhead
transfer/terminal system, report these gallons of alcohol on service and a person other than a qualified fractional owner is
line 62(b). separately charged for such service.

6 Instructions for Form 720 (Rev. 06-2024)

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,
described next, or to insulation that has an R value of at least
Aviation gasoline (IRS No. 14). Aviation gasoline is taxed R35 per inch.
at the rate shown on Form 720. Idling reduction device. Any device or system of devices
Also, a surtax of $.141 per gallon applies on fuel used in that provides the tractor with services, such as heat, air
an aircraft which is part of a fractional ownership program. 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
Secretary of Energy and Secretary of Transportation, to
Alternative fuel (IRS Nos. 112, 118, and 120–124). reduce idling while parked or stationary.
Alternative fuel is any liquid other than gas oil, fuel oil, or any
product taxable under section 4081. You are liable for tax on Figure the tax for each vehicle sold and enter the total for
alternative fuel delivered into the fuel supply tank of a motor the quarter on the line for IRS No. 33.
vehicle or motorboat, or on certain bulk sales. Report the tax
on the line for the IRS No. listed in the following table. Gross vehicle weight. The gross vehicle weight (GVW)
means the maximum total weight of a loaded vehicle.
Alternative Fuel IRS No. Generally, this maximum total weight is the GVW rating
provided by the manufacturer or determined by the seller of
Liquefied petroleum gas (LPG) 112 the completed article. The seller's GVW rating must be
“P Series” fuels 118 determined for excise tax purposes on the basis of the
Compressed natural gas (CNG) 120
strength of the chassis frame and the axle capacity and
placement. The seller may not take into account any readily
Liquefied hydrogen 121 attachable components (such as tires or rim assemblies) in
Fischer-Tropsch process liquid fuel from coal 122 determining the GVW. See Regulations section
(including peat) 145.4051-1(e)(3) for more information.
Liquid fuel derived from biomass 123 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.
• Platform truck bodies 21 feet or less in length.
For sales or uses after 2015, the following gasoline gallon • Dry freight and refrigerated truck van bodies 24 feet or less
equivalent (GGE) or diesel gallon equivalent (DGE) applies. in length.
• LPG (includes propane, pentane, or mixtures of those • Dump truck bodies with load capacities of 8 cubic yards or
gases), taxed at $.183 per GGE, has a GGE of 5.75 pounds less.
or 1.353 gallons of LPG. • Refuse packer truck bodies with load capacities of 20
• LNG, taxed at $.243 per DGE, has a DGE of 6.06 pounds 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.
Section 4051(d) tire credit. A tax credit may be claimed
Example. 10,000 gallons of LNG ÷ 1.71 = 5,848 DGE x equal to the amount of tax that has been imposed on each
$.243 = $1,421.06 tax. tire that is sold on or in connection with the first retail sale of a
taxable vehicle reported on IRS No. 33. Claim the section
Retail Tax 4051(d) tire credit on Schedule C, line 14a.

Truck, Trailer, and Semitrailer Chassis and Bodies, Ship Passenger Tax
and Tractors (IRS No. 33) Transportation by water (IRS No. 29). A tax is imposed on
the operator of commercial ships. The tax is $3 for each
The tax is 12% of the sales price on the first retail sale of passenger on a commercial passenger ship that has berth or
each unit. The tax applies to: stateroom accommodations for at least 17 passengers if the
• Truck chassis and bodies, except truck chassis and bodies trip is over 1 or more nights. A voyage extends “over 1 or
suitable for use with a vehicle with a gross vehicle weight more nights” if it lasts longer than 24 hours. The tax also
(GVW) of 33,000 pounds or less; applies to passengers on any commercial ship that transports
• Trailer and semitrailer chassis and bodies, except trailer passengers engaged in gambling aboard the ship beyond the
and semitrailer chassis and bodies suitable for use with a territorial waters of the United States. Enter the number of
vehicle with a GVW of 26,000 pounds or less; and passengers for the quarter on the line for IRS
• Tractors of the kind chiefly used for highway transportation No. 29.
in combination with a trailer or semitrailer, except tractors that
have a GVW of 19,500 pounds or less and a gross combined Other Excise Tax
weight of 33,000 pounds or less.
Obligations not in registered form (IRS No. 31). For
Generally, gross combined weight means the weight of a obligations issued during the quarter, enter the principal
tractor and the weight of its trailer(s). amount of the obligation multiplied by the number of calendar
years (or portion thereof) during the period beginning on the
The tax imposed on parts and accessories sold on or in issue date and ending on the maturity date on the line for IRS
connection with the units listed above and the tax imposed No. 31.

Instructions for Form 720 (Rev. 06-2024) 7

Foreign Insurance Taxes Enter on the line for IRS No. 39 the total sales price for all
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
issued by foreign insurers. Multiply the premiums paid by the Taxable tires (IRS Nos. 108, 109, and 113). A tax is
rates listed on Form 720 and enter the total for the three imposed on taxable tires sold by the manufacturer, producer,
types of insurance on the line for IRS No. 30. or importer at the rate of $.0945 ($.04725 in the case of a
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
Otherwise, any person who issued or sold the policy, or who pounds)
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, super single tires (other
an Internal Revenue law of the United States must disclose 109
than super single tires
.04725
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.
You may be able to use Form 8833, Treaty-Based Return A taxable tire is any tire of the type used on highway
Position Disclosure Under Section 6114 or 7701(b), as a vehicles if wholly or partially made of rubber and if marked
disclosure statement. according to federal regulations for highway use. A bias ply
At the top of Form 720, enter “Section 6114 Treaty.” If you tire is a pneumatic tire on which the ply cords that extend to
have no other transactions reportable on Form 720, complete the beads are laid at alternate angles substantially less than
Form 720 as follows. 90 degrees to the centerline of the tread. A super single tire is
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.
3. Sign the return. Gas guzzler tax (IRS No. 40). Use Form 6197, Gas
You need an EIN to file Form 720. If you don't have an EIN, Guzzler Tax, to figure the liability for this tax. Attach
see Employer Identification Number (EIN), earlier. Form 6197 to Form 720. The tax rates for the gas guzzler tax
Where to file your treaty-based return positions under are shown on Form 6197.
section 6114. All filers should mail Form 720 with the One-time filing. If you import a gas guzzling automobile,
attached Form 8833 or disclosure statement to the address you may be eligible to make a one-time filing of Form 720 and
listed under Where To File, earlier. See the Caution under Form 6197 if you meet all of the following conditions.
Private Delivery Services (PDSs), earlier. • You don't import gas guzzling automobiles in the course of
your trade or business.
Manufacturers Taxes • You aren't required to file Form 720 reporting excise taxes
for the calendar quarter, except for a one-time filing.
Don't include the excise tax on coal in the sales price
Follow the steps below to make a one-time filing.
! when determining which tax rate to use for IRS Nos.
CAUTION 36, 37, 38, and 39. 1. File Form 720 for the quarter in which you incur liability
for the tax. See When To File, earlier.
Underground mined coal (IRS Nos. 36 and 37). The tax 2. Pay the tax with Form 720. No deposits are required.
on underground mined coal is the lower of $1.10 per ton or
3. If you are an individual and don't have an EIN, enter
4.4% of the sales price. Enter on the line for IRS No. 36 the
your social security number (SSN) or individual taxpayer
number of tons of underground mined coal sold at $25 or
identification number (ITIN) on Form 720 and Form 720-V,
more per ton. Enter on the line for IRS No. 37 the total sales
Payment Voucher, in the space for the EIN.
price for all sales of underground mined coal sold at a selling
price of less than $25 per ton. 4. Check the one-time filing box on the line for the gas
guzzler tax.
Surface mined coal (IRS Nos. 38 and 39). The tax on
surface mined coal is the lower of $.55 per ton or 4.4% of the Vaccine taxes (IRS No. 97). A tax is imposed on the sale or
sales price. Enter on the line for IRS No. 38 the number of use of a vaccine manufactured, produced, or entered into the
tons of surface mined coal sold at $12.50 or more per ton. United States at $.75 per dose if it:

8 Instructions for Form 720 (Rev. 06-2024)

• 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).
Apply the applicable rate ((b) Rate for avg. covered life) and
Example. MMR contains three taxable vaccines:
enter the fee in column (c).
measles, mumps, and rubella. The tax per dose on MMR is
$2.25 (3 x $.75). Combine the fees for specified health insurance policies
and applicable self-insured health plans and enter the total in
Add the tax for each taxable vaccine and enter the total
the tax column on the line for IRS No. 133.
tax on the line for IRS No. 97.
More information. For more information, including
Part II methods for calculating the average number of lives covered,
see sections 4375, 4376, and 4377.
Patient-centered outcomes research (PCOR) fee (IRS
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
or after October 1, 2022, but before October 1, 2023 each sale during the quarter and enter the total on the line for
(line 133(a)), multiplied by the average number of lives IRS No. 41.
covered under the policy for that policy year. Generally, Fishing rods and fishing poles (IRS No. 110). The tax on
issuers of specified health insurance policies must use one of fishing rods and fishing poles (and component parts) taxed at
the following four alternative methods to determine the a rate of 10% will have a maximum tax of $10 per article. The
average number of lives covered under a policy for the policy tax is paid by the manufacturer, producer, or importer. Add
year. the tax on each sale during the quarter and enter the total on
1. The actual count method. the line for IRS No. 110.
2. The snapshot method. Electric outboard motors (IRS No. 42). The tax on an
3. The member months method. electric outboard motor is 3% of the sales price. The tax is
4. The state form method. paid by the manufacturer, producer, or importer. Add the tax
on each sale during the quarter and enter the total on the line
Applicable self-insured health plans. For plan sponsors for IRS No. 42.
of applicable self-insured health plans, the fee for a plan year Fishing tackle boxes (IRS No. 114). The tax on fishing
ending on or after October 1, 2023, but before October 1, tackle boxes is 3% of the sales price. The tax is paid by the
2024, is $3.22 (line 133(d)) ($3.00 for a policy year ending on manufacturer, producer, or importer. Add the tax on each sale
or after October 1, 2022, but before October 1, 2023 during the quarter and enter the total on the line for IRS No.
(line 133(c)), multiplied by the average number of lives 114.
covered under the plan for that plan year. Generally, plan
sponsors of applicable self-insured health plans must use Bows, quivers, broadheads, and points (IRS No. 44).
one of the following three alternative methods to determine The tax on bows is 11% of the sales price. The tax is paid by
the average number of lives covered under a plan for the plan the manufacturer, producer, or importer. It applies to bows
year. having a peak draw weight of 30 pounds or more. The tax is
also imposed on the sale of any part or accessory suitable for
1. Actual count method.
inclusion in or attachment to a taxable bow and any quiver,
2. Snapshot method. broadhead, or point suitable for use with arrows described

Instructions for Form 720 (Rev. 06-2024) 9

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
example, gallons of Bunker C residual fuel oil must be
Arrow shafts (IRS No. 106). The tax on arrow shafts is
reported under both IRS Nos. 64 and 125.
increased to $0.62 per arrow shaft. The tax is paid by the
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 5/16 of an inch or less in diameter. 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;
• Separate it from a mixture; or
Add the tax on each sale during the quarter and enter the • Use agri-biodiesel on which the small agri-biodiesel
total on the line for IRS No. 106. producer credit was claimed for a use not described under
Qualified Agri-Biodiesel Production in the Instructions for
Indoor Tanning Services Tax 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 Floor Stocks Tax
service means a service employing any electronic product
designed to incorporate one or more ultraviolet lamps and Ozone-depleting chemicals floor stocks tax (IRS No.
intended for the irradiation of an individual by ultraviolet 20). Use Form 6627 to figure the liability for this tax. Enter
radiation, with wavelengths in air between 200 and 400 the amount from Form 6627, Part IV, line 4, column (d), on
nanometers, to induce skin tanning. The term doesn't include the line for IRS No. 20. Attach Form 6627 to the Form 720
phototherapy service performed by, and on the premises of, a that is due July 31 of each year.
licensed medical professional (such as a dermatologist,
psychologist, or registered nurse). See Regulations section Excise Tax on Repurchase of Corporate Stock
49.5000B-1 for more information and special rules for IRS No. 150. No regulations have been issued requiring the
qualified physical fitness facilities, undesignated payment reporting, nor payment, of this tax. Don’t report a liability on
cards, and bundled payments. the line for IRS No. 150 until further notice. See IRB 2024-20.
Enter the amount of indoor tanning services tax collected
(or due for failing to collect the tax) for the quarter on the line Sales of Designated Drugs During Statutory
for IRS No. 140. Periods
Other Part II Taxes IRS No. 142. Section 5000D imposes an excise tax on the
sale by the manufacturer, producer, or importer of any
Inland waterways fuel use tax (IRS No. 64). If you are designated drug during a day that falls within a period
liable for the inland waterways fuel use tax, report the number described in section 5000D(b). Under proposed regulations,
of gallons subject to tax on the line for IRS No. 64. Certain REG-11669-23, (also see Notice 2023-52), you’ll be required
fuels must also be reported under IRS No. 125 (discussed to report any section 5000D drug tax liability on your Form
next). 720.
The inland waterways fuel use tax applies at the rate These proposed regulations, once adopted as final
! listed on Form 720. This is in addition to all other regulations in a Treasury Decision (TD) published in the
CAUTION taxes imposed on the sale or use of the fuel. Federal Register, will apply to calendar quarters beginning on
or after October 1, 2023. You may rely on these proposed
Leaking underground storage tank (LUST) tax on inland regulations for your returns beginning on October 1, 2023
waterways fuel use (IRS No. 125). The LUST tax must be (4th quarter), and before the date the TD is published.

10 Instructions for Form 720 (Rev. 06-2024)

 Since the TD may not be published timely by the due date Additional Deposit of Taxes in September 2024
of your Form 720 return, you may be required to file Form
For the period
720-X, Amended Quarterly Federal Excise Tax Return, once
the TD is published to report revisions to your originally Type of Tax Beginning on Ending on Due Date
reported section 5000D liability. Regular Sept. 16 Sept. 26 Sept. 27
method taxes
Part III Alternative
method taxes
Line 4. Report on Form 720, line 4, the total claims from (IRS Nos. 22,
Schedule C, line 15. See Schedule C. Claims, later. Sept. 1 Sept. 11 Sept. 27
26, 27, and 28)
(based on
Line 6. Include on line 6 the amount from line 11 of your
amounts billed)
previous return that you applied to this return and the amount
from Form 720-X, line 5b.

Note. Include on line 6 of your next return the amount from Using the regular method: For the remaining days in
line 11 you want to have applied to that return. ! September (27–30), make your deposits by the 11th
CAUTION day of October. Using the alternative method: For the
If you owe other federal tax, interest, or penalty, the remaining days in September (12–30), please see Pub. 509
! overpayment on line 11 and line 7 will first be applied for deposit dates.
CAUTION to the unpaid amounts.

Line 10. If line 3 is more than line 9, enter the difference on How To Make Deposits
line 10. You don't have to pay if line 10 is under $1.00. To avoid a penalty, make your deposits timely and don't mail
You may pay the amount shown on line 10 by EFTPS, your deposits directly to the IRS. Records of your deposits
check or money order, or, if filing electronically, electronic will be sent to the IRS for crediting to your accounts.
funds withdrawal (direct debit). If you pay by EFTPS or direct Electronic deposit requirement. You must deposit all
debit, don't file Form 720-V. depository taxes (such as excise tax, employment tax, or
If you don't deposit as required and, instead, pay the corporate income tax) by electronic funds transfer.
taxes with Form 720, you may be subject to a penalty. Depositing on time. For EFTPS deposits to be on time,
!
CAUTION you must initiate the transaction at least 1 day before the date
the deposit is due (before 8:00 p.m. Eastern time).
Payment of Taxes If a deposit is due on a day that isn't a business day or
Generally, semimonthly deposits of excise taxes are required. legal holiday, see When To Make Deposits, later. The term
A semimonthly period is the first 15 days of a month (the “legal holiday” means any legal holiday in the District of
first semimonthly period) or the 16th through the last day of a Columbia.
month (the second semimonthly period).
Same-day wire payment option. If you fail to submit a
However, no deposit is required for the situations listed deposit transaction on EFTPS by 8:00 p.m. Eastern time the
below. The taxes are payable with the return. day before the date a deposit is due, you can still make your
• The net liability for taxes listed on Form 720, Part I, doesn't deposit on time by using the Federal Tax Collection Service
exceed $2,500 for the quarter. (FTCS). To use the same-day wire payment method, you will
• The gas guzzler tax is being paid on a one-time filing. See need to make arrangements with your financial institution
Gas guzzler tax (IRS No. 40), earlier. ahead of time. Please check with your financial institution
• The PCOR fee is being paid with a second quarter Form regarding availability, deadlines, and costs. Your financial
720. See Patient-centered outcomes research (PCOR) fee institution may charge you a fee for payments made this way.
(IRS No. 133), earlier. To learn more about the information you will need to provide
• The liability is for taxes listed on Form 720, Part II, except your financial institution to make a same-day wire payment,
the floor stocks tax, which generally requires a single deposit. go to IRS.gov/SameDayWire.
Special rule for deposits of taxes in September 2024. If You will automatically be enrolled in EFTPS when you
you are required to make deposits, see the chart below. The TIP apply for an EIN. You will receive a separate mailing
special rule doesn't apply to taxes not required to be containing instructions for activating your EFTPS
deposited (see Payment of Taxes, earlier). See Regulations enrollment after you receive your EIN.
sections 40.6302(c)-2 and 40.6302(c)-3 for rules to figure the
net tax liability for the deposits due in September. When To Make Deposits
There are two methods for determining deposits: the regular
method and the alternative method.
The regular method applies to all taxes on Form 720, Part
I, except for communications and air transportation taxes if
deposits are based on amounts billed or tickets sold, rather
than on amounts actually collected. See Alternative method
(IRS Nos. 22, 26, 27, and 28) below.
If you are depositing more than one tax under a method,
combine all the taxes under the method and make one
deposit for the semimonthly period.

Instructions for Form 720 (Rev. 06-2024) 11

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 11/90 (12.23%) of the net
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 1/6 (16.67%) of the tax liability you would
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.
collect unless the refusal has been reported to the IRS. See
Communications and Air Transportation Taxes—Uncollected Online Payment Agreement
Tax Report, earlier. If you can't pay the full amount of tax owed, you can apply for
The net tax liability that is considered collected during the an installment agreement online. You can apply for an
semimonthly period must be either: installment agreement online if the total amount you owe in
• The net amount of tax reflected in the separate account for combined tax, penalties, and interest is $25,000 ($50,000 for
the corresponding semimonthly period of the preceding individuals) or less, and you've filed all required returns. To
month, or apply using the Online Payment Agreement Application, go to
• One-half of the net amount of tax reflected in the separate IRS.gov/OPA.
account for the preceding month.
Schedule A. Excise Tax Liability
Amount To Deposit
Deposits of taxes for a semimonthly period must be at least How to complete. Complete Schedule A to record net tax
95% of the amount of net tax liability for that period, unless liabilities for Form 720, Part I, taxes for each semimonthly
the safe harbor rule applies. See Safe Harbor Rule, later. period in a quarter even if your net liability is under $2,500.
The following table will help you determine which boxes to
The net tax liability for a semimonthly period is the total complete on Schedule A.
liability for the period minus any claims allowed on
Schedule C for the period. Net tax liability for a semimonthly IF you are reporting THEN you report AND enter the net
period may be figured by dividing the net tax liability for the under the... on line... tax liability in
month by 2, provided this method of computation is used for boxes...
all semimonthly periods in the calendar quarter. regular method 1 A–G.
alternative method 2 M–S.
The net tax liability for a semimonthly period isn't
! reduced by any amounts from Form 720-X.
If you are reporting more than one type of tax on
CAUTION

lines 1 and 2:

12 Instructions for Form 720 (Rev. 06-2024)

 1. Add the net tax liability for each tax for each
semimonthly period, and Schedule C. Claims
2. Enter the total in the applicable box. Complete all information requested for each line, including
Month your income tax year ends and Period of claim. Enter
Additional rules. Report communications and air
the month as “MM.” Enter the period of claim as “MM/DD/
transportation taxes based on:
YYYY – MM/DD/YYYY.” Your claim will be disallowed if you
• Actual collections on line 1, or don't follow the required procedures or don't provide all the
• Amounts billed or tickets sold on line 2. The amount of tax required information. Also, you are certifying to the applicable
to report for a semimonthly period is the net amount that is
statement(s) on Schedule C when you make a claim. See
considered collected during that period.
Pub. 510 for more information.
Example. Under the alternative method, the amounts
billed for communications services from June 1–15, 2024, You must include in gross income (income tax return)
are considered collected during the period July 1–7, 2024, ! the amount from line 4 of Form 720 if you took a
and are reported for the third quarter of 2024 on Schedule A CAUTION deduction on the income tax return that included the

in box M, not the first quarter of 2024. amount of the taxes and that deduction reduced the income
tax liability. See Pub. 510 for more information.
Reporting tax liability under the special September rule.
An additional reporting is required under the special Don't use Schedule C:
September rule as follows. • If you aren't reporting a liability on Form 720, Part I or Part
II;
Regular method taxes Enter the liability for the period beginning • For amounts you will claim or have claimed on Form 4136,
September 26/27 and ending September 30 Credit for Federal Tax Paid on Fuels, or as a refund on Form
in box F. 8849, Claim for Refund of Excise Taxes, and its separate
Alternative method taxes Enter the tax included in the amounts billed schedules;
or tickets sold for the period beginning • To make adjustments to liability reported on Forms 720
September 11/12 and ending September 15 filed for prior quarters (instead, use Form 720-X);
in box M of the fourth quarter return. Enter
the tax included in amounts billed or tickets
• If you are seeking a refund of the surtax on any liquid used
sold during the period beginning September
in a fractional ownership program aircraft as fuel (IRS No. 13)
16 and ending September 30 in box N of the (instead, use Form 720-X); or
fourth quarter return. • To request an abatement or refund of interest under
section 6404(e) (due to IRS errors or delays) or an
abatement or refund of a penalty or addition to tax under
section 6404(f) (due to erroneous IRS written advice).
Schedule T. Two-Party Exchange Instead, use Form 843, Claim for Refund and Request for
Abatement. Also, use Form 843 to request a refund of the
Information Reporting penalty under section 6715 for misuse of dyed fuel.
In a two-party exchange, the receiving person, not the
delivering person, is liable for the tax imposed on the removal Type of Use Table
of taxable fuel from the terminal at the terminal rack. A The following table lists the nontaxable uses of fuels. You
two-party exchange means a transaction (other than a sale) must enter the number from the table in the Type of use
where the delivering person and receiving person are both column as required.
taxable fuel registrants and all of the following occur.
• The transaction includes a transfer from the delivering
person, who holds the inventory position for the taxable fuel
in the terminal as reflected in the records of the terminal
operator.
• The exchange transaction occurs before or at the same
time as completion of removal across the rack by the
receiving person.
• The terminal operator in its records treats the receiving
person as the person that removes the product across the
terminal rack for purposes of reporting the transaction on
Form 720-TO, Terminal Operator Report.
• The transaction is the subject of a written contract.
Information reporting. Schedule T is used to report gallons
of taxable fuel:
• Received in a two-party exchange within a terminal—these
gallons must also be included on the appropriate line on
Form 720, page 1; or
• Delivered in a two-party exchange with a removal across
the rack.
Enter all gallons of fuel received or delivered in a two-party
exchange within a terminal for the applicable fuel.

Instructions for Form 720 (Rev. 06-2024) 13

 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 Line 2. Nontaxable Use of Aviation Gasoline
(school buses)
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
during the period of claim for type of use 9. This claim is
10 Certain helicopter and fixed-wing aircraft uses
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, political subdivision of a state, or ! diesel used on a farm for farming purposes.
the District of Columbia CAUTION

15 In an aircraft or 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.
Line 4. Nontaxable Use of Undyed Kerosene
1. The amount of the claim must be at least $750
(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
Line 5. Kerosene Used in Aviation
claim for the first quarter is due June 30 if filed on Form 8849.
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
trade) is eligible to make this claim. For lines 5c, 5d, and 5e,
4. The fuel must have been used for a nontaxable use the ultimate purchaser of kerosene used in noncommercial
during the period of claim. aviation (except for nonexempt, noncommercial aviation and
5. The ultimate purchaser is the only person eligible to exclusive use by a state, political subdivision of a state, or the
make the claim. District of Columbia) is eligible to make this claim. Claimant
If requirements 1–3 above aren't met, see Annual Claims, certifies that the right to make the claim hasn't been waived.
later. Allowable uses. For lines 5a and 5b, the kerosene must
Exported taxable fuel. The claim rates for exported have been used during the period of claim in commercial
taxable fuel are listed on lines 1b, 2c, 3e, and 4d, and in the aviation. If the claimant buys kerosene partly for use in
instructions for lines 14b and 14c. Taxpayers making a claim commercial aviation and partly for use in noncommercial
for exported taxable fuel must include with their records proof aviation, see the rules in Notice 2005-80, section 3(e)(3).
of exportation. Proof of exportation includes: For lines 5c and 5d, the kerosene must have been used
• A copy of the export bill of lading issued by the delivering during the period of claim for type of use 1, 9, 10, 11, 13, 15,
carrier, or 16.
• A certificate by the agent or representative of the export For line 5e, the kerosene must have been used during the
carrier showing actual exportation of the fuel,
period of claim for type of use 9. This claim is made in

14 Instructions for Form 720 (Rev. 06-2024)

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

Instructions for Form 720 (Rev. 06-2024) 15

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

16 Instructions for Form 720 (Rev. 06-2024)

 2. The amount of the claim must be at least $100. To make this claim. The credit is based on the gallons of
meet this minimum, amounts from lines 8 and 9 may be biodiesel or renewable diesel in the mixture.
combined.
How to claim the credit. Any biodiesel or renewable diesel
3. Claims must be filed by the last day of the first quarter mixture credit must first be claimed on Form 720,
following the earliest quarter of the claimant's income tax Schedule C, to reduce your taxable fuel liability reported on
year included in the claim. For example, a calendar year Form 720. Any excess credit may be claimed on Form 720,
income taxpayer's claim for the first quarter is due June 30 if Schedule C; Schedule 3 (Form 8849); Form 4136; or Form
filed on Form 8849. However, Form 720 must be filed by April 8864. See Notice 2005-4 and item 4 below for more
30. 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, Form
8849, or Form 4136 for a credit or payment, then you can't
Registration number. Enter your UA (UV if type of use 14) make a claim on Form 720 for that same amount of biodiesel
registration number in the space provided. or renewable diesel.
Information to be submitted. For claims on lines 9d and The biodiesel mixture credit may not be claimed for
9e (type of use 14), attach a separate sheet with the name biodiesel produced outside the United States for use as a
and TIN of each governmental unit to whom the kerosene fuel outside the United States. The United States includes
was sold and the number of gallons sold to each. any territory of the United States. Requirements 1 and 2 must
be met only if the credit exceeds the amount of taxable fuel
Lines 10 and 11. Sales by Registered Ultimate 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
be met for all claims.
Claimant. The registered ultimate vendor of the gasoline or
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
combined.
Allowable sales. The gasoline or aviation gasoline must
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
renewable diesel mixture must be derived from biomass,
Claim requirements. The following requirements must be meet ASTM D975, D396, or other equivalent standard
met. approved by the IRS, and meet the EPA’s registration
1. The claim must be for gasoline or aviation gasoline requirements for fuels and fuel additives under section 211 of
sold or used during a period that is at least 1 week. This the Clean Air Act.
requirement will generally be met for quarterly claims filed on 4. The Certificate for Biodiesel and, if applicable,
Form 720. Statement of Biodiesel Reseller must be attached to the first
2. The amount of the claim must be at least $200. To claim filed that is supported by the certificate or statement.
meet this minimum, amounts from lines 10 and 11 may be For the renewable diesel mixture credit, you must edit the
combined. 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 b. Total gallons of biodiesel or renewable diesel on
11, attach a separate sheet with the name and TIN of each certificate.
nonprofit educational organization or governmental unit to c. Total gallons claimed on Schedule 3 (Form 8849).
whom the gasoline or aviation gasoline was sold and the
d. Total gallons claimed on Form 720, Schedule C,
number of gallons sold to each.
line 12.
Line 12 a–c. Biodiesel or Renewable Diesel e. Total gallons claimed on Form 8864.
Mixtures Registration number. If you are a registered blender or a
Claimant. The person that produced and sold or used the taxable fuel registrant, enter your registration number on
mixture in their trade or business is the only person eligible to line 12.

Instructions for Form 720 (Rev. 06-2024) 17

Line 12d. Sustainable Aviation Fuel (SAF) Credit a. Certificate identification number.
Claimant. The person that produced and sold or used a b. Total gallons of SAF synthetic blending component, on
qualified mixture (a mixture of SAF and kerosene) is the only the certificate.
person eligible to make this claim. The credit is based on the c. Total gallons claimed on Schedule 3 (Form 8849).
gallons of SAF in the qualified mixture. Any SAF mixture d. Total gallons claimed on Form 4136.
credit must first be claimed on Form 720, Schedule C, to e. Total gallons claimed on Form 8864.
reduce your taxable fuel liability reported on Form 720. Any
excess credit must be claimed on Form 720, Schedule C; 5. Enter the number of gallons and the appropriate rate in
Schedule 3 (Form 8849); Form 4136; or Form 8864. See item the Rate column on line 12d. If more than one rate applies,
4 below for more information. leave the Rate column blank and attach a schedule showing
the rates and number of gallons claimed at each rate. Enter
How to claim the credit. Only one credit may be taken for the claim amount on line 12d.
each amount of SAF. If a person claimed (or will claim) an
amount of SAF on Form 8864, Form 8849, or Form 4136 for a Registration number. If you're a registered blender or a
credit or payment, then a claim can't be made on Form 720 taxable fuel registrant, enter your registration number on
for that same amount of SAF. The qualified mixture must be line 12.
used (or sold, in the ordinary course of a trade or business,
for use) in an aircraft. Line 13. Alternative Fuel Credit and Alternative
The SAF credit can't be claimed for qualified mixtures Fuel Mixture Credit
produced outside the United States or if the transfer of such
Claimant. For the alternative fuel credit, the registered
mixture to the fuel tank of an aircraft occurs outside the
alternative fueler who (1) sold an alternative fuel at retail and
United States. Requirements 1 and 2 below must be met only
delivered it into the fuel supply tank of a motor vehicle or
if the credit exceeds the amount of taxable fuel liability
motorboat; (2) sold an alternative fuel, delivered it in bulk for
reported. If requirements 1 and 2 below are not met, see
taxable use in a motor vehicle or motorboat, and received the
Annual Claims, later. Requirements 3 and 4 below must be
required statement from the buyer; (3) used an alternative
met for all claims.
fuel (not sold at retail or in bulk as previously described) in a
1. The claim must be for a qualified mixture sold or used motor vehicle or motorboat; or (4) sold an alternative fuel for
during a period that is at least 1 week. This requirement will use as a fuel in aviation, or used the alternative fuel in
generally be met for quarterly claims filed on Form 720. aviation, is the only person eligible to make this claim.
2. The amount of the claim must be at least $200. To For the alternative fuel mixture credit, the registered
meet this minimum, amounts from lines 12 and 13 may be alternative fueler that produced and sold or used the mixture
combined. as a fuel in their trade or business is the only person eligible
3. The SAF used to produce the qualified mixture is the to make this claim. The credit is based on the gallons of
portion of liquid fuel that is not kerosene that (i) either (A) alternative fuel in the mixture.
meets the specifications of one of the ASTM D7566 Annexes, Carbon capture requirement. A credit for Fischer-Tropsch
or (B) meets the specifications of ASTM D1655 Annex A1; (ii) process liquid fuel from coal (including peat) can be claimed
is not derived from coprocessing an applicable material (or only if the fuel is from coal produced at a gasification facility
materials derived from an applicable material) with a that separates and sequesters at least 75% of the facility's
feedstock that is not biomass; (iii) is not derived from palm total carbon dioxide emissions.
fatty acid distillates or petroleum; and (iv) has been certified
in accordance with section 40B(e) as having a lifecycle How to claim the credit. Any alternative fuel credit must
greenhouse gas emissions reduction percentage of at least first be claimed on Form 720, Schedule C, to reduce your
50%. Applicable material means monoglycerides, section 4041 taxable fuel liability for alternative fuel and CNG
diglycerides, and triglycerides; free fatty acids; and fatty acid reported on Form 720. Any excess credit may be claimed on
esters. Lifecycle greenhouse gas emissions reduction Form 720, Schedule C; Schedule 3 (Form 8849); or Form
percentage means the percentage reduction in lifecycle 4136.
greenhouse gas emissions achieved by such fuel as The alternative fuel mixture credit can be claimed only on
compared with petroleum-based jet fuel, as defined in Form 720, Schedule C, not on Form 4136, or Schedule 3
accordance with the most recent Carbon Offsetting and (Form 8849), and only to the extent of your section 4081
Reduction Scheme for International Aviation which has been taxable fuel liability for gasoline, diesel, and kerosene.
adopted by the International Civil Aviation Organization with Calculate the limitation for alternative fuel mixtures separately
the agreement of the United States, or any similar and enter on line 13 only the gallons of mixtures that don’t
methodology which satisfies the criteria under section 211(o) exceed your section 4081 taxable fuel liability for gasoline,
(1)(H) of the Clean Air Act. diesel, and kerosene.
4. For qualified mixtures produced with a SAF synthetic Claim requirements. The alternative fuel credit and
blending component (SAF that meets the qualifications of an alternative fuel mixture credit may not be claimed for
ASTM D7566 Annex), the Certificate for SAF Synthetic alternative fuel produced outside the United States for use as
Blending Component, Statement of SAF Synthetic Blending a fuel outside the United States. The United States includes
Component Reseller (if applicable), and Declaration for SAF any territory of the United States. To claim either credit, you
Qualified Mixture must be attached to the first claim filed that must be registered by the IRS.
is supported by the certificate or statement. If the certificate,
statement, and declaration aren't attached to Form 720 Registration number. You must enter your registration
because they're attached to a previously filed claim on a number in the space provided.
Form 4136, a Form 8864, or a Schedule 3 (Form 8849), Form 720-X. If you are not registered, you cannot make a
attach a separate statement with the following information. claim at this time. Use Form 637 to apply for registration.

18 Instructions for Form 720 (Rev. 06-2024)

After you are registered by the IRS, file Form 720-X to claim use by an Indian tribal government) or for the exclusive use of
the credit for this period. a nonprofit educational organization; or
• For diesel, kerosene, or kerosene for use in aviation, for
Line 14. Other Claims the exclusive use by a state or local government (including
For claims under section 6416(b)(2) relating to certain uses essential government use by an Indian tribal government).
and resales of certain articles subject to manufacturer or Claimant. The registered credit card issuer is the only
retailer excise taxes, claimant certifies that it sold the article person eligible to make this claim if the credit card issuer:
at a tax-excluded price, repaid the amount of tax to the
ultimate vendor, or has obtained the written consent of the 1. Is registered by the IRS;
ultimate vendor to make the claim; and has the required 2. Hasn't collected the amount of tax from the ultimate
supporting information. purchaser or has obtained the written consent of the ultimate
purchaser to make the claim;
Lines 14b and 14c. Exported Dyed Diesel, 3. Certifies that it has repaid or agreed to repay the
Exported Dyed Kerosene, and Exported Gasoline amount of tax to the ultimate vendor, has obtained the written
consent of the ultimate vendor to make the claim, or has
Blendstocks Taxed at $.001 otherwise made arrangements which directly or indirectly
Claimant is required to have the name and address provide the ultimate vendor with reimbursement of the tax;
! of the person(s) who sold the fuel to the claimant, the and
CAUTION dates of purchase, and, if exported, the required
4. Has in its possession an unexpired certificate from the
proof of export. ultimate purchaser and has no reason to believe any of the
information in the certificate is false. See Model Certificate R
A claim may be made for dyed diesel or dyed kerosene in Pub. 510.
exported in a trade or business during the period of claim. If any one of these conditions isn't met, the credit card
Claims for exported gasoline blendstocks taxed at $.001 per issuer must collect the tax from the ultimate purchaser and
gallon are made on line 14b. See Exported taxable fuel, only the ultimate purchaser can make the claim.
earlier. The claim rate for each fuel is $.001 per gallon.
Claim requirements. The following requirements must be
Claims for exported gasoline blendstocks taxed at met.
! $.184 per gallon are made on line 1b.
CAUTION 1. The claim must be for gasoline, aviation gasoline,
diesel, kerosene, or kerosene for use in aviation sold during a
period that is at least 1 week. This requirement will generally
Line 14d. Diesel-Water Emulsion 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) 4. The claimant must enter its registration number on
and used to produce a diesel-water emulsion is $.046 per line 14e, the amount of the claim, and the applicable CRN
gallon of diesel so used (blender claims). The claimant must (see Allowable sales, earlier). If the claim is for more than one
attach a statement certifying that (a) the claimant produced a fuel, use the blank lines 14i–14k, or attach a separate sheet
diesel-water emulsion containing at least 14% water; (b) the listing the fuels, amounts, and CRNs.
emulsion additive is registered by a U.S. manufacturer with
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 Claim rates. The claim rates are shown below.
blender's trade or business. The blender claimant must be
registered by the IRS and must enter their registration
CRN Claim Rate
number on line 14d and enter the applicable CRN.
324 $.193
Claim requirements. See Claim requirements for lines 1–6
and lines 14b–14d, earlier. 346 .243
360 .243
Line 14e. Registered Credit Card Issuers 362 .183

Allowable sales. The gasoline (CRN 362), aviation gasoline 369 .218
(CRN 324), diesel (CRN 360), kerosene (CRN 346), or
kerosene for use in aviation (CRN 369) must have been
purchased with a credit card issued to the ultimate purchaser
during the period of claim:
• For gasoline or aviation gasoline, for the exclusive use by a
state or local government (including essential government

Instructions for Form 720 (Rev. 06-2024) 19

Annual Claims Tax CRN

If a claim on lines 1–9 or 14b–14e wasn’t made for any Ozone-depleting chemicals (ODCs) 398
gallons, an annual claim may be made (exception: alternative Chemicals (other than ODCs) 454
fuel mixtures produced after December 31, 2011). Generally, Imported chemical substances 317
an annual claim is made on Form 4136 for the income tax
year during which the fuel was used by the ultimate ODC tax on imported products 349
purchaser, sold by the registered ultimate vendor, used to Truck, trailer, and semitrailer chassis and bodies, and 383
produce a mixture, or used in mobile machinery. See Form tractors
4136 for more information. Passenger vehicles (luxury tax) 392
Gas guzzler automobiles 340
Lines 14f–14h. Tire Credits
Vaccines 397
A credit or refund (without interest) is allowable on tax-paid Sport fishing equipment 341
tires if the tires have been: Fishing rods and fishing poles 308
• Exported; Fishing tackle boxes 387
• Sold to a state or local government for its exclusive use;
• Sold to a nonprofit educational organization for its Electric outboard motors 342
exclusive use; Bows, quivers, broadheads, and points 344
• Sold to a qualified blood collector organization for its Arrow shafts 389
exclusive use in connection with a vehicle the organization
certifies will be primarily used in the collection, storage, or
transportation of blood;
• Used or sold for use as supplies for vessels; or
• Sold in connection with qualified intercity, local, or school The Taxpayer Advocate Service (TAS)
buses. Is Here To Help You
Also, a credit or refund (without interest) is allowable on What is TAS? TAS is an independent organization within
tax-paid tires sold by any person on, or in connection with, the IRS that helps taxpayers and protects taxpayer rights.
any other article that is sold or used in an activity listed Their job is to ensure that every taxpayer is treated fairly and
above. that you know and understand your rights under the Taxpayer
Bill of Rights.
The person who paid the tax is eligible to make the claim
and must include: How can you learn about your taxpayer rights? The
• A detailed description of the claim, Taxpayer Bill of Rights describes 10 basic rights that all
• Any additional information required by the regulations, taxpayers have when dealing with the IRS. Go to
• How the claim amount was figured, TaxpayerAdvocate.IRS.gov to help you understand what
• Any other information to support the claim, and these rights mean to you and how they apply. These are your
• The number of tires claimed for each CRN. rights. Know them. Use them.

Claim requirement. Generally, the claim must be filed What can TAS do for you? TAS can help you resolve
within 3 years from the time the return was filed or 2 years problems that you can't resolve with the IRS. And their
from the time the tax was paid, whichever is later. service is free. If you qualify for their assistance, you will be
assigned to one advocate who will work with you throughout
the process and will do everything possible to resolve your
Lines 14i–14k. Other Claims issue. TAS can help you if:
Don't use lines 14i–14k to make communications tax • Your problem is causing financial difficulty for you, your
claims for nontaxable service. See Communications family, or your business;
!
CAUTION Taxes, earlier. • You face (or your business is facing) an immediate threat
of adverse action; or
Use lines 14i–14k for claims relating to taxes listed in the • You've tried repeatedly to contact the IRS but no one has
table under Claim requirement below. See Pub. 510 for responded, or the IRS hasn't responded by the date
information on allowable claims relating to these taxes. If you promised.
need additional space, attach another sheet(s). You must How can you reach TAS? TAS has offices in every state,
include the following information for each claim. the District of Columbia, and Puerto Rico. Your local
• A detailed description of the claim. advocate's number is in your local directory and at
• Any additional information required by the regulations. TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call
• The amount of the claim. them at 877-777-4778.
• How you figured the claim amount. How else does TAS help taxpayers? TAS works to resolve
• Any other information to support the claim. large-scale problems that affect many taxpayers. If you know
of one of these broad issues, please report it to them at
Claim requirement. Generally, the claim must be filed IRS.gov/SAMS.
within 3 years from the time the return was filed or 2 years
from the time the tax was paid, whichever is later. Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on these forms in order to carry out
the Internal Revenue laws of the United States. We need it to

20 Instructions for Form 720 (Rev. 06-2024)

figure and collect the right amount of tax. Miscellaneous Comments and suggestions. We welcome your comments
excise taxes are imposed under Subtitle D of the Internal about this publication and your suggestions for future
Revenue Code. These forms are used to determine the editions. You can send us comments through IRS.gov/
amount of tax that you owe. Section 6011 requires you to FormComments. Or you can write to:
provide the requested information. Section 6109 requires you
to provide your identifying number. Routine uses of this Internal Revenue Service
information include giving it to the Department of Justice for Tax Forms and Publications
civil and criminal litigation, and to cities, states, the District of 1111 Constitution Ave. NW
Columbia, and U.S. commonwealths and territories for use in IR-6526
administering their tax laws. We may also disclose this Washington, DC 20224
information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or Although we can’t respond individually to each comment
to federal law enforcement and intelligence agencies to received, we do appreciate your feedback and will consider
combat terrorism. Failure to provide this information in a your comments and suggestions as we revise our tax forms,
timely manner or providing false or fraudulent information instructions, and publications. Do not send tax questions, tax
may subject you to penalties. returns, or payments to the above address.
You aren't required to provide the information requested Ordering forms and publications. Go to IRS.gov/Forms
on a form that is subject to the Paperwork Reduction Act to download forms and publications. Otherwise, you can go
unless the form displays a valid OMB control number. Books to IRS.gov/OrderForms to order forms. Call 800-829-3676 to
or records relating to a form or its instructions must be order prior-year forms and instructions. The IRS will process
retained as long as their contents may become material in the your order for forms and publications as soon as possible. Do
administration of any Internal Revenue law. Generally, tax not resubmit requests you’ve already sent us. You can get
returns and return information are confidential, as required by forms and publications faster online.
section 6103.
The time needed to complete and file these forms and
related schedules will vary depending on individual
circumstances. The estimated average times are:

Preparing,
copying,
Learning about assembling, and
the law or sending the
Form Recordkeeping the form form to the IRS
720 8 hr., 59 min. 1 hr., 5 min. 2 hr., 3 min.
720-X 6 hr., 13 min. 0 hr., 18 min. 0 hr., 24 min.

Instructions for Form 720 (Rev. 06-2024) 21

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 8
Amount to deposit 12 Gasoline 6 S
Arrow shafts 10 Schedule A (Excise Tax
H Liability) 12
B Help, additional 2 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 9 I Ship passenger tax 7
Indoor tanning services 10 Sport fishing equipment 9
C Inland waterways fuel use tax 10
Claims (Schedule C) 13 Interest, Penalties and 2
T
Coal 8 Tanning services, Indoor 10
Communications: K Taxable tires 8
Uncollected tax report 5 Kerosene 5 Taxes, Payment of 11
Communications taxes 4 Kerosene for use in aviation 6 Third Party Designee 3
Tire credit, Section 4051(d) 7
D M Tires, taxable 8
Deposits, How to make 11 Manufacturers taxes 8 Transportation by water 7
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 9 O
Employer identification number 3 Uncollected tax report 5
Obligations not in registered
Environmental taxes 4 form 7
Exported taxable fuel 14 V
ODCs 10
One-time filing 8 Vaccines 8
F Other fuels, tax rates 6
Final return 2 W
Fishing rods and fishing poles 9 P When to deposit 11
Fishing tackle boxes 9 Patient-centered outcomes When to file 2
Floor stocks 10 research fee 9 Where to file 2
Foreign insurance policies 8 Payment of taxes 11
Form 6197 8

22