Form 720 Quarterly Federal Excise Tax return

VERSION B
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Form

(OTC)

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 1 of 8 (OTC)
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
TRIM SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON THE FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

720

Action

Date

Signature

O.K. to print
Revised proofs
requested

Quarterly Federal Excise Tax Return

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OMB No. 1545-0023

(Rev. October 2006)

©

Department of the Treasury
Internal Revenue Service

See the Instructions for Form 720

FOR IRS USE ONLY

If you are not using
the preaddressed
Form 720, enter
your name,
address, employer
identification
number, and
calendar quarter of
return. See the
instructions.

Name

©

Number, street, and room or suite no.
(If you have a P.O. box, see the instructions).

IRS No.

18
21
98
19
22
26
28
27

60

104
71
105
107
119
35
69
77
111
79

62

14
112
118
120
121
122
123
124
33

T
FF
FD

Employer identification number

FP
I
T

City, state, and ZIP code. (If you have a foreign address, see the instructions.)

Check applicable boxes:

Part I

Quarter ending

Final return

Address change

Environmental Taxes (attach Form 6627)
Domestic petroleum oil spill tax
Imported petroleum products oil spill tax
Ozone-depleting chemicals (ODCs)
ODC tax on imported products
Communications and Air Transportation Taxes (see instructions)
Local telephone service and teletypewriter exchange service
Transportation of persons by air
Transportation of property by air
Use of international air travel facilities
Number of gallons
Fuel Taxes
(a) Diesel fuel, tax on removal at terminal rack
(b) Diesel fuel, tax on taxable events other than removal at terminal rack
(c) Diesel fuel, tax on sale or removal of biodiesel mixture
other than removal at terminal rack
Diesel-water fuel emulsion
Dyed diesel fuel used in trains
Dyed diesel fuel, LUST tax
Dyed kerosene, LUST tax
LUST tax, other exempt removals (see instructions)
(a) Kerosene, tax on removal at terminal rack (see instructions)
(b) Kerosene, tax on taxable events other than removal at terminal rack
Kerosene for use in aviation (see instructions)
Kerosene for use in commercial aviation (other than
foreign trade) (see instructions)
Kerosene for use in aviation, LUST tax on nontaxable
uses, including foreign trade

Tax

Rate

$.244
.244
.244
.198
.024
.001
.001
.001
.244
.244
.219

Tax

60

104
71
105
107
119

%

35
69
77

.001

111

(b) Gasoline, tax on taxable events other than removal
at terminal rack

.184

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

%

22
26
28
27

.044

.184

Liquid hydrocarbons derived from biomass
Liquefied natural gas (LNG)
Retail Tax
Truck, trailer, and semitrailer chassis and bodies, and tractors

18
21
98
19

Tax

Other fuels (see instructions)
(a) Gasoline, tax on removal at terminal rack

(c) Gasoline, tax on sale or removal of alcohol fuel
mixture other than removal at terminal rack
Aviation gasoline
Liquefied petroleum gas (LPG)
“P Series” fuels
Compressed natural gas (CNG) (tax/XXX
tax/126.67cu.
cu. ft.)
ft.
Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through
the Fischer-Tropsch process

IRS No.

.184
.194
.183
.184
.183
.184

79

%

62

14
112
118
120
121

.244
.244
.243
Rate

122
123
124
Tax

12% of sales price
Cat. No. 10175Y

33
Form

720

(Rev. 10-2006)

VERSION B

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 2 OF 8
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 720 (Rev. 10-2006)
IRS No.

29
31
36
37
38
39
108
109
113
40
97

Ship Passenger Tax
Transportation by water
Other Excise Tax
Obligations not in registered form
Manufacturers Taxes
Coal—Underground mined

Number of persons

Rate

Tax

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$3 per person
Rate

Amount of obligations

Sales price

Rate

31

Tax

$1.10 per ton

36
37
38
39
108
109
113
40
97

4.4% of sales price

Coal—Surface mined

$ .55 per ton

4.4% of sales price

Taxable tires other than biasply or super single tires (see instructions)
Taxable biasply or super single tires (other than super single tires designed for steering) (see instructions)
Taxable tires, super single tires designed for steering (see instructions)
Gas guzzler tax. Attach Form 6197. Check if one-time filing.
Vaccines (see instructions)
Premiums paid
Rate
Foreign Insurance Taxes
Policies issued by foreign insurers (see instructions)
Casualty insurance and indemnity bonds
$ .04
Life insurance, sickness and accident policies, and annuity contracts
.01
30
.01
Reinsurance
©
1 Total. Add all amounts in Part I. Complete Schedule A unless one-time filing.

Part II

Tax

Sport fishing equipment (other than fishing rods and fishing poles)
Fishing rods and fishing poles (limits apply, see instructions)
Electric outboard motors
Fishing tackle boxes
Bows, quivers, broadheads, and points
Arrow shafts

Tax

10% of sales price
3% of sales price
3% of sales price
11% of sales price
$ .40 per shaft

Number of gallons

Rate

Inland waterways fuel use tax
Alcohol sold as but not used as fuel (see instructions)
Biodiesel sold as but not used as fuel (see instructions)
Floor Stocks Tax
20
Ozone-depleting chemicals (floor stocks). Attach Form 6627.
2 Total. Add all amounts in Part II.

IRS No.

41
110
42
114
44
106

10% of sales price

64
51
117

30

$

Rate

IRS No.

41
110
42
114
44
106

29

Tax

$ .01

Number of tons

2

IRS No.

Tax

$ .224

64
51
117
Tax

20
©

$

Part III
3

3 Total tax. Add line 1, Part I, and line 2, Part II
4 Claims (see instructions; complete Schedule C)
5
©
5 Deposits made for the quarter
Check here if you used the safe
harbor rule to make your deposits.
6 Overpayment from previous quarters

©

4

6

7 Enter the amount from Form 720X
7
included on line 6, if any
8
©
8 Total of lines 5 and 6
©
9 Add lines 4 and 8
10 Balance Due. If line 3 is greater than line 9, enter the difference. Pay the full amount with the return. Enclose Form 720-V with your
check or money order for full amount payable to the “United States Treasury.” Write your EIN, “Form 720,” and the quarter on it ©
11 Overpayment. If line 9 is greater than line 3, enter the difference. Check if you want the
overpayment:
Applied to your next return, or
Refunded to you.

Third
Party
Designee

Do you want to allow another person to discuss this return with the IRS (see the instructions)?
Designee
name ©

Phone
no. ©

(

9
10
11
Yes. Complete the following.

No.

Personal identification
number (PIN) ©

)

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete.

Sign
Here

©

Signature

Date

Type or print name below signature.

Telephone number (

©

Title

)
Form

720

(Rev. 10-2006)

VERSION B

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 3 OF 8
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 720 (Rev. 10-2006)

Schedule A

3

Excise Tax Liability (see instructions)

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Note: You must complete Schedule A if you have a liability for any tax in Part I of Form 720. Do not complete Schedule A
for Part II taxes or for a one-time filing of the gas guzzler tax.
1

Regular method taxes
(a) Record of Net
Tax Liability
First month
A
Second month
C
Third month
E
Special rule for September*

Period

1st–15th day

16th–last day

©

B
D
F
G

(b) Net liability for regular method taxes. Add the amounts for each semimonthly period.
2

Alternative method taxes (IRS Nos. 22, 26, 28, and 27)
(a) Record of Taxes
Considered as
Collected
M
First month
O
Second month
Q
Third month
Special rule for September*

Period

1st–15th day

16th–last day

©

N
P
R
S

(b) Alternative method taxes. Add the amounts for each semimonthly period.
*Complete only as instructed. See the instructions.

Schedule T

Two-Party Exchange Information Reporting (see instructions)

Fuel
Diesel fuel, gallons received in a two-party exchange within a terminal, included
on IRS No. 60(a) on Form 720

Number of gallons

Diesel fuel, gallons delivered in a two-party exchange within a terminal
Kerosene, gallons received in a two-party exchange within a terminal, included on IRS No. 35(a),
69, 77, or 111 on Form 720
Kerosene, gallons delivered in a two-party exchange within a terminal
Gasoline, gallons received in a two-party exchange within a terminal, included on IRS No. 62(a)
on Form 720
Gasoline, gallons delivered in a two-party exchange within a terminal
Aviation gasoline, gallons received in a two-party exchange within a terminal,
included on IRS No. 14 on Form 720
Aviation gasoline, gallons delivered in a two-party exchange within a terminal
Form

720

(Rev. 10-2006)

VERSION B

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 4 OF 8
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page 4
Schedule C
Month your income tax year ends ©
Claims
● Complete Schedule C for claims only if you are reporting liability in Part I or II of Form 720.
● Attach a statement explaining each claim as required. Include your name and EIN on the statement. See the instructions.
Caution: Claimant has the name and address of the person(s) who sold the fuel to the claimant, the dates of purchase, and if
exported, the required proof of export. For claims on lines 1a and 2b (type of use 13 and 14), 3c, 4b, and 5, claimant has not
waived the right to make the claim.
Form 720 (Rev. 10-2006)

1

Nontaxable Use of Gasoline

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Period of claim

Type of use Rate

a Gasoline (see Caution above line 1)
b Exported (see Caution above line 1)
2

Gallons

$.183

Amount of claim

$

.184

Nontaxable Use of Aviation Gasoline

Period of claim

Type of use Rate

a Used in commercial aviation (other than foreign trade)
b Other nontaxable use (see Caution above line 1)
c Exported (see Caution above line 1)
3

©

Amount of claim

$

.194

Nontaxable Use of Undyed Diesel Fuel

Period of claim

4

Nontaxable use

Type of use Rate
$.243

411

CRN
354
324
412

©

Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed
explanation and check here
a
b
c
d
e

362

©

Gallons

$.15
.193

CRN

Amount of claim

Gallons
$

©
CRN
360

Use in trains
Use in certain intercity and local buses (see Caution above line 1)
Use on a farm for farming purposes

.22
.17
.243

353

Exported (see Caution above line 1)

.244

413

350
360

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Period of claim

©

Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation
©
and check here
Caution: Claims cannot be made on line 4 for kerosene sales from a blocked pump.

a
b
c
d
5

Type of use

Nontaxable use

Rate
$.243

CRN
346

.17

347

Use on a farm for farming purposes

.243

346

Exported (see Caution above line 1)

.244

414

Kerosene Used in Commercial Aviation (Other Than Foreign Trade)

a Kerosene taxed at $.244 (see Caution above line 1)
b Kerosene taxed at $.219 (see Caution above line 1)

Period of claim

©

Gallons

$.200

Amount of claim
$

CRN
417
355

.175

Nontaxable Use of Alternative Fuels
Type of use

a
b
c
d
e

Amount of claim
$

Use in certain intercity and local buses (see Caution above line 1)

Rate

6

Gallons

Liquefied petroleum gas (LPG)
“P Series” fuels
credit/126.67
Compressed natural gas (CNG) (credit/XXX
cu.cu.
ft.)ft.
Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through
the Fischer-Tropsch process

f Liquid hydrocarbons derived from biomass
g Liquefied natural gas (LNG)

Rate
$.183

Gallons or gasoline
gallon equivalents

Amount of claim
$

CRN
419

.183

420
421
422

.183
.183

423
424
425

.243
.243
.243
Form

720

(Rev. 10-2006)

VERSION B

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 5 OF 8
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 720 (Rev. 10-2006)

7

Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

Period of claim
Registration Number

5

©

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0
©

Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained
written consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed
©
explanation and check here
Rate

a Use by a state or local government
b Use in certain intercity and local buses
8 Sales by Registered Ultimate Vendors of Undyed Kerosene
(Other Than Kerosene For Use in Aviation)

Gallons

$.243

Amount of claim

$

.17

Period of claim
Registration Number

CRN
360
350

©

©

Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained
the written consent of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of
dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation
©
and check here.
Rate

a Use by a state or local government
b Sales from a blocked pump
c Use in certain intercity and local buses
9

Gallons

$.243
.243
.17

Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

Amount of claim

$

Registration Number

CRN
346
347

©

Claimant sold the kerosene for use in aviation at a tax-excluded price and has not collected the amount of tax from the
buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. See the
instructions for additional information to be submitted.
Type of use

a
b
c
d
e
10

Rate

Use in commercial aviation (other than foreign trade) taxed at $.219

$.175

Use in commercial aviation (other than foreign trade) taxed at $.244

.200

Nonexempt use in noncommercial aviation

.025

Other nontaxable uses taxed at $.244

.243

Other nontaxable uses taxed at $.219

.218

Sales by Registered Ultimate Vendors of Gasoline

Gallons

Amount of claim

355
417
418
346
369

$

Registration Number

CRN

©

Claimant sold the gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the
amount of tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired
certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for
additional information to be submitted.
a Use by a nonprofit educational organization
b Use by a state or local government
11

Sales by Registered Ultimate Vendors of Aviation Gasoline

Rate
$.183

Gallons

Amount of claim
$

362

.183

Registration Number

CRN

©

Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid
the amount of tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired
certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for
additional information to be submitted.
a Use by a nonprofit educational organization
b Use by a state or local government

Rate
$.193

Gallons

Amount of claim
$

CRN
324

.193
Form

720

(Rev. 10-2006)

VERSION B

3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 6 OF 8
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 720 (Rev. 10-2006)

12

Alcohol Fuel Mixture Credit

Period of Claim

©

Registration Number

6

©

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Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant. See Line 12. Alcohol Fuel Mixture Credit on
page 13 of the instructions.
Rate

a Alcohol fuel mixtures containing ethanol
b Alcohol fuel mixtures containing alcohol (other than ethanol)
13 Biodiesel or Renewable Diesel Mixture Credit
Period of Claim ©

Gal. of Alcohol

$.51

Amount of claim

$

.60

Registration Number

CRN
393
394

©

Claimant produced a mixture by mixing diesel fuel with biodiesel or renewable diesel. The biodiesel used to produce the
biodiesel mixture must meet ASTM D6751 and be registered with the EPA as a fuel and fuel additive under section 211 of
the Clean Air Act. The mixture was sold by the claimant to any person for use as fuel or was used as a fuel by the
claimant. For biodiesel, claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller.
Rate

a Biodiesel (other than agri-biodiesel) mixtures
b Agri-biodiesel mixtures
c Renewable diesel mixtures
14

Alternative Fuel Credit and Alternative Fuel Mixture Credit

Liquefied petroleum gas (LPG)

1.00

Registration Number

“P Series” fuels
Compressed natural gas (CNG) (credit/XXX
cu.ft.ft.)
credit/139 cu.
Liquefied hydrogen
Any liquid fuel derived from coal (including peat)
through the Fischer-Tropsch process

.50

15

Amount of claim
$

388
390
307

CRN
426
427
428
429

.50

.50
.50

430
431

.50

432

Other claims. See the instructions.
Amount of claim

a
b
c
d
e
f
g
h
i
16

CRN

©

Gallons or gasoline
gallon equivalents

$ .50
.50

f Liquid hydrocarbons derived from biomass
g Liquefied natural gas (LNG)

Amount of claim

$

$.50
1.00

Rate

a
b
c
d
e

Gal. of Biodiesel or
Renewable Diesel

$

Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33)

CRN
366
415

Exported dyed diesel fuel (see Caution above line 1 on page 4)
Exported dyed kerosene (see Caution above line 1 on page 4)

416

Diesel-water fuel emulsion
Registered credit card issuers

Total claims. Add all amounts on lines 1–15. Enter the result here and on page 2, Part III, line 4 of Form 720.

15
16
Form

720

(Rev. 10-2006)

VERSION B

3

(OTC)

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 7 OF 8 (PAGE 8 IS BLANK)
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES:
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
VOUCHER: 3" from bottom of page
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 720
Payment Voucher

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Purpose of Form

Complete Form 720-V if you are making a payment by
check or money order with Form 720, Quarterly
Federal Excise Tax Return. We will use the completed
voucher to credit your payment more promptly and
accurately, and to improve our service to you.

If you have your return prepared by a third party and
a payment is required, provide this payment voucher to
the return preparer.
Do not file Form 720-V if you are paying the balance
due on line 10 of Form 720 using EFTPS.

Specific Instructions

Box 1. If you do not have an EIN, you may apply for
one online. Go to the IRS website at
www.irs.gov/businesses and click on the “Employer ID
Numbers (EIN)” link. You may also apply for an EIN by
calling 1-800-829-4933, or you can fax or mail Form
SS-4, Application for Employer Identification Number,
to the IRS. However, if you are making a one-time
filing, enter your social security number.

Form

Ä

Box 3. Darken the capsule identifying the quarter for
which the payment is made. Darken only one capsule.
Box 4. Enter your name and address as shown on
Form 720.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your EIN
(SSN for one-time filing), “Form 720,” and the tax
period on your check or money order. Do not send
cash. Do not staple this voucher or your payment to
the return (or to each other).
● Detach the completed voucher and send it with your
payment and Form 720. See Where To File on page 1
of the Instructions for Form 720.

Form

Detach Here and Mail With Your Payment and Form 720.

720-V

Department of the Treasury
Internal Revenue Service

Box 2. Enter the amount paid from line 10 of
Form 720.

2006

Do not staple or attach this voucher to your payment.

1 Enter your employer identification
number.

2

3 Tax period

4

Dollars

Enter the amount of your payment.

©

Enter your business name (individual name if sole proprietor).

1st
Quarter

3rd
Quarter

Enter your address.

2nd
Quarter

4th
Quarter

Enter your city, state, and ZIP code.

(2006)

OMB No. 1545-0023

Payment Voucher
©

720-V

Cents