Form 720 Form 720 Quarterly Federal Excise Tax Return

Quarterly Federal Excise Tax Return

F720q1_08_OMB

Quarterly Federal Excise Tax Return

OMB: 1545-0023

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1545-0023 can be found here:

Document [pdf]

Download: pdf | pdf

Cumulative Changes
TLS, have you
transmitted all R
text files for this
cycle update?

Date

Version C

(OTC)

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

O.K. to print
Revised proofs
requested

Additional changes by TLS shown in red.

Review changes

Deleted entity instructions
and moved check boxes up.

Quarterly Federal Excise Tax Return
OMB No. 1545-0023

(Rev. January 2008)
Department of the Treasury
(77)
Internal Revenue Service

Check here if:
Final return
Address change

See the Instructions for Form 720.

Name

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

FOR IRS USE ONLY

Quarter ending

T
FF
FD

Employer identification number

FP
I
T

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

Deleted note.

Part I
IRS No.

18
21
98
19
22
26
28
27
Deleted IRS
No. 71
60

104
105
107
119
35
Keep
remaining
text on
one line.

69
77
111
79

62
14
112
118
120
121
122
123
124
33
29
31

Signature

Deletions shown in blue.

✔
Ok to print as corrected □

720

Date

Changes shown in yellow.

Ok to print as is □

Form

Action

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, 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)
Kerosene for use in aviation, LUST tax on nontaxable
uses, including foreign trade

Tax

22
26
28
27
Rate

$.244
.244

%
%

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

Tax

104
105
107
119
Deleted $.044
rate.

35
69
77

Delete rule in shading 111

.001

(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) (GGE = 126.67 cu. ft.)
Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through
the Fischer-Tropsch process

IRS No.

18
21
98
19

.244
.198
.001
.001
.001
.244
.244
.219
.044

Other fuels (see instructions)
(a) Gasoline, tax on removal at terminal rack
(b) Gasoline, tax on taxable events other than removal at terminal rack

Liquid fuel derived from biomass
Liquefied natural gas (LNG)
Delete rule.
Retail Tax
Truck, trailer, and semitrailer chassis and bodies, and tractors
Ship Passenger Tax
Transportation by water
Other Excise Tax
Obligations not in registered form

Tax

79
62
Deleted $.044
rate.

14
112
118
120
121

.244
.244
.243
Rate

122
123
124
Tax

12% of sales price
Number of persons

Rate

33
Tax

$3 per person
Amount of obligations

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Moved IRS Nos. 29 and 31
from page 2.

Rate

29
Tax

$ .01
Cat. No. 10175Y

31
Form

720

(Rev. 1-2008)

Delete rule over 29.

Version C

(Mailout)

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 1 of 8 (Mailout)
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

Moved information up.

Form

720

Quarterly Federal Excise Tax Return
OMB No. 1545-0023

(Rev. January 2008)
Department of the Treasury
Internal Revenue Service (77)

See the Instructions for Form 720.

FOR IRS USE ONLY
Cross out any
errors and print the
correct information.

T
FF
FD
FP
I
T

Check here if:
Final return
Address change
Deleted note.

Part I
IRS No.

18
21
98
19
22
26
28
27
Deleted IRS
No. 71
60

104
105
107
119
35
Keep
remaining
text on
one line.

69
77
111
79

62
14
112
118
120
121
122
123
124
33
29
31

Tax

22
26
28
27
Rate

$.244
.244

%
%

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

Tax

104
105
107
119
35
69
77

Deleted $.044
rate.

Delete rule in shading

.001

IRS No.

18
21
98
19

.244
.198
.001
.001
.001
.244
.244
.219
.044

Other fuels (see instructions)
(a) Gasoline, tax on removal at terminal rack
(b) Gasoline, tax on taxable events other than removal at terminal rack

Tax

79
62
Deleted $.044
rate.

.244
.244
.243
Rate

Rate

Tax

33
Tax

$3 per person
Amount of obligations

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Moved IRS Nos. 29 and 31
from page 2.

Rate

29
Tax

$ .01
Cat. No. 10175Y

14
112
118
120
121
122
123
124

12% of sales price
Number of persons

111

31
Form

720

(Rev. 1-2008)

Delete rule over 29.

1
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. 1-2008)
IRS No.

36
37
38
39
108
109
113
40
97

Manufacturers Taxes

Number of tons

Sales price

Rate

Tax

$1.10 per ton

Coal—Underground mined

36
37
38
39
108
109
113
40
97

4.4% of sales price

$ .55 per ton

Coal—Surface mined

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

Tax

Rate

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

Inland waterways fuel use tax
LUST tax on inland waterways fuel use (see instructions)
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

Tax

IRS No.

41
110
42
114
44
106

10% of sales price
10% of sales price
3% of sales price
3% of sales price
11% of sales price
$ .43 per shaft

Number of gallons

Insert
rule as
shown
in red.

Insert rules as shown in red.

Part II
IRS No.

41
110
42
114
44
106

IRS No.

Rate

64
125
51
117

Tax

$ .20
.001

64
125
51
117

Insert rules as shown in red.

Tax

20
©

Part III
3
4
5

6
7
8
9
10
11

insert space

Enter the amount from Form 720X
7
©
included on line 6, if any
8
©
Total of lines 5 and 6
Add lines 4 and 8
Balance Due. If line 3 is greater than line 9, enter the difference. Pay the full amount with the return(see instructions)
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)?
Phone
no. ©

Designee
name ©

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

(

9
10

Deleted payment instructions.

11
Yes. Complete the following.

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. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign
Here

Paid
Preparer’s
Use Only

Signature

Date

Type or print name below signature.

Telephone number (
Date

Preparer’s
signature
Firm’s name (or
yours if self-employed),
address, and ZIP code

Title

)
Check
if selfemployed

Preparer’s SSN or PTIN

EIN
Phone no. (
Form

)

720

(Rev. 1-2008)

1
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. 1-2008)

Schedule A

Excise Tax Liability (see instructions)

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

Period
1st–15th day

First month
A
Second month
C
Third month
E
Special rule for September*

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

Period
1st–15th day

M
First month
O
Second month
Q
Third month
Special rule for September*

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. 1-2008)

1
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

The dual credit rates and footnotes for lines 2a, 2b, 2c, 5b,
5d, 9a, 9c, 9e, 11a, and 11b were deleted.

Page

Form 720 (Rev. 1-2008)

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.
1 Nontaxable Use of Gasoline
Period of claim ©
Type of use

a Gasoline (see Caution above line 1)
b Exported (see Caution above line 1)
2 Nontaxable Use of Aviation Gasoline

Rate

CRN
362
411

Gallons

Amount of claim
$

CRN

Used in commercial aviation (other than foreign trade)

$.15

Other nontaxable use (see Caution above line 1)

.193

Exported (see Caution above line 1)

.194

354
324
412

LUST tax on aviation fuels used in foreign trade

.001

433

Nontaxable Use of Undyed Diesel Fuel
Period of 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
Nontaxable use

Rate
$.243

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

.243
.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. Type of use

a
b
c
d
e
f
5

Amount of claim
$

Period of claim

Type of use

a
b
c
d
e
4

Gallons

.184
Type of use

a
b
c
d
3

Rate
$.183

Nontaxable use

Rate
$.243

Gallons

Amount of claim
$

CRN
346
347

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

.17

Use on a farm for farming purposes

.243

346

Exported (see Caution above line 1)

.244

414

Nontaxable use taxed at $.044

.043

377

Nontaxable use taxed at $.219

.218

Kerosene Used in Aviation (see Caution above line 1)

369

Period of claim
Type of use

Rate

Amount of claim

Gallons

CRN

a Kerosene used in commercial aviation (other than foreign
trade) taxed at $.244

$.200

417

b Kerosene used in commercial aviation (other than foreign trade)
taxed at $.219

.175

355

.243

346

.218

369

c Nontaxable use (other than use by state or local government)
taxed at $.244

d Nontaxable use (other than use by state or local government)
taxed at $.219

e LUST tax on aviation fuels used in foreign trade

433

.001
Form

720

(Rev. 1-2008)

1
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. 1-2008)

Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See the Instructions for
Form 720 for the credit rate.

Type of use

a
b
c
d
e

Liquefied petroleum gas (LPG)

Gallons or gasoline
gallon equivalents
(GGE)

Amount of claim
$

$.183

420
421
422

.183
.183

Any liquid fuel derived from coal (including peat) through
the Fischer-Tropsch process

CRN
419

.183

“P Series” fuels
Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)
Liquefied hydrogen

423
424
425

.243
.243

f Liquid fuel derived from biomass
g Liquefied natural gas (LNG)
7

Rate

.243

Period of claim ©
Registration Number ©
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.
Sales by Registered Ultimate Vendors of Undyed Diesel Fuel

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

CRN
360

.17

350

Period of claim ©
Registration Number ©
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

$.243
.243
.17

Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation

Amount of claim

Gallons

CRN
346
347

Registration Number

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
f
10

Rate

Gallons

Amount of claim

CRN

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

346
369

LUST tax on aviation fuels used in foreign trade

.001

433

Sales by Registered Ultimate Vendors of Gasoline

Registration Number

355
417
418

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.
Rate

a Use by a nonprofit educational organization
b Use by a state or local government

$.183

Gallons

Amount of claim
$

CRN
362

.183
Form

720

(Rev. 1-2008)

1
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. 1-2008)

Sales by Registered Ultimate Vendors of Aviation Gasoline

Registration Number

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.
Rate
$.193

a Use by a nonprofit educational organization
b Use by a state or local government
12

Gallons

Amount of claim
$

324

.193

Period of Claim
Registration Number

Alcohol Fuel Mixture Credit

CRN

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
12 of the instructions.
Insert rules as shown in red.

a Alcohol fuel mixtures containing ethanol
b Alcohol fuel mixtures containing alcohol (other than ethanol)
13

Biodiesel or Renewable Diesel Mixture Credit

Rate

Gal. of Alcohol

$.51

Amount of claim

CRN
393

.60

394

Period of Claim
Registration Number

Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met
ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for
use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of
Biodiesel Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with diesel fuel (other than
renewable diesel). The renewable diesel used to produce the renewable diesel mixture was derived from biomass (as defined in section
45K(c)(3)) using a thermal depolymerization process, met EPA’s registration requirements for fuels and fuel additives, and met ASTM D975
or D396. The mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Claimant has
attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel Reseller, both of which have been edited as discussed
in the Instructions for Form 720.
Rate

a
b
c
14

Biodiesel (other than agri-biodiesel) mixtures

Gal. of Biodiesel or
Renewable Diesel

Amount of claim
$

Agri-biodiesel mixtures

$.50
1.00

Renewable diesel mixtures

1.00

Alternative Fuel Credit and Alternative Fuel Mixture Credit

Registration Number

CRN
388
390
307

For the alternative fuel mixture credit, claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that it (a)
produced the alternative fuel, or (b) has in its possession the name, address, and EIN of the person(s) that sold the alternative fuel to the
claimant; the date of purchase; and an invoice or other documentation identifying the amount of the alternative fuel. The claimant also
certifies that it made no other claim for the amount of the alternative fuel, or has repaid the amount to the government. The alternative fuel
mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.
Caution. For the alternative fuel credit for the period, the claim is limited to the liability reported on Form 720 for IRS Nos. 79, 112, 118, 120,
121, 122, 123, and 124. See the Instructions for Form 720 for details.
Gallons or
Rate
Amount of claim
CRN
gasoline gallon
equivalents (GGE)
(see instructions)
a Liquefied petroleum gas (LPG)
$
$.50
426
.50
b “P Series” fuels
427

c
d
e
Delete
f
portion of
g
rule.
15

Compressed natural gas (CNG) (GGE = 121 cu. ft.)

.50

Liquefied hydrogen
Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process

.50
.50

Liquid fuel derived from biomass
Liquefied natural gas (LNG)

.50

430
431

.50

432

428
429

Other claims. See the instructions.
Amount of claim

a
b
c
d
e
f
g
h
i
16

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 (see instructions)
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.

16
Form

720

(Rev. 1-2008)

(OTC)

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 720, PAGE 7 OF 8 (PAGES 8 IS BLANK)
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
VOUCHER: 3" from bottom of page
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 720-V,
Payment Voucher
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/small 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.

Box 2. Enter the amount paid from line 10 of
Form 720.
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 12
of the Instructions for Form 720.

Delete highlighting.
This is not a change.

Detach Here and Mail With Your Payment and Form 720.

720-V
Department of the Treasury
Internal Revenue Service (77)

3 Tax period

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.

(2008)

2008

Do not staple or attach this voucher to your payment.

1 Enter your employer identification
number.

720-V

OMB No. 1545-0023

Form

Cents

File Type	application/pdf
File Title	Form 720 (Rev. January 2008)
Subject	Quarterly Federal Excise Tax Return
Author	SE:W:CAR:MP
File Modified	2008-03-05
File Created	2008-03-05