5900-492 Rfs0304

OMB Control No. 2060-0725
Expires MM/DD/YYYY

Instructions for RFS0304: RFS Annual Compliance Report

Any obligated party, as described in §80.1406, that produces or imports Gasoline or MVNRLM
Diesel fuel for use in the contiguous 48 states plus Hawaii during a given compliance period,
must submit an RFS Annual Compliance Report under §80.1451(a).
Any exporter of renewable fuels, as described in §80.1430, that exported a volume of renewable
fuel from the contiguous 48 states plus Hawaii during a given compliance period, must submit
an RFS Annual Compliance Report under §80.1451(a).
Any entity that produces or imports Gasoline or MVNRLM Diesel fuel for use in the contiguous
48 states plus Hawaii and received a small refinery exemption during a given compliance period
must also submit an RFS Annual Compliance Report under §80.1451(a).
Parties who have more than one activity that requires a compliance determination, must
report the information separately (i.e. imports, exports, and refining obligations must be
met separately).
Obligated Parties – Gasoline or Diesel Refiners
Refiners of gasoline or MVNRLM diesel, may comply in aggregate or refinery-byrefinery. The compliance level is indicated by a party in their company registration in
OTAQReg: Fuels Programs Registration application.
Note: If the obligated party carries a deficit from one year to the next, then the party
must maintain the same approach to aggregation in the next calendar year per
§80.1427(b)(1)(iv).
In Field 8 of the RFS0304 report, the refiner must enter either AGREF (aggregate) or the
five-digit facility ID (refinery-by-refinery). Regardless, the party will have at least four
rows, one for each RVO.
Note: If complying refinery-by-refinery, one row for each RVO at each refinery (e.g. 2
refineries will have 8 rows, 3 refineries would have 12 rows).
Obligated Parties – Gasoline or Diesel Importers
Importers of gasoline or MVNRLM diesel, must comply in aggregate. In Field 8 of the
RFS0304 report, the importer must enter AGIMP and will have four rows, one for each
RVO.
Small Refinery Exemptions
Refiners of gasoline or MVNRLM diesel that receive a small refinery exemption in any
compliance year may record any exempted volume using the “SR” RVO category under
field 9 along with the five-digit facility ID in field 8. Enter only the exempted gasoline or
diesel volumes in fields 11 through 17 with a “0” in the RVO total.
Renewable Fuel Exporters
EPA Form 5900-492

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Renewable fuel exporters must comply in aggregate. In Field 8 of the RFS0304 report, the
exporter must enter EXPRT and will have between one and four rows based on the export
activity.
Renewable fuel exporters that have an RVO other than renewable fuel incur nested obligations
(e.g. for an export of biodiesel, an exporter will have a Biomass-Based Diesel RVO, Advanced
Biofuel RVO, and a Renewable Fuel RVO). Table 1 describes which volumes of renewable fuel
need to be included when an exporter calculates their RVO(s).
Table 1 – This table provides examples of which volumes of a renewable fuel export incur
specific Renewable Volume Obligations (RVO) pursuant to §80.1430.
Renewable Fuel
Export

Cellulosic Biofuel
RVO

Biomass-Based
Diesel RVO

Advanced
Biofuel RVO

Renewable
Fuel RVO

Biodiesel

No

Yes

Yes

Yes

Non-Ester Renewable
Diesel
Cellulosic Biofuel

No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes
No

Yes
Yes

Cellulosic Diesel
Advanced Biofuel
Renewable Fuel

Yes
No
Either Cellulosic Biofuel or
Biomass-Based Diesel (only 1)
No
No
No
No

Additional Notes
• For a row with field 9 as CB, “NA” must be entered in field 23, 24, 25, 26, 27, 28
• For a row with field 9 as BD, “NA” must be entered in field 21, 22, 25, 26, 27, 28, 31,
32, 33
• For a row with field 9 as AB, “NA” must be entered in field 27, 28, 31, 32, 33
• For a row with field 9 as RF, “NA” must be entered in field 31, 32, 33
Additional Requirements
In order to complete the quarterly and annual reporting requirements, other RFS reports may require
submission. Please check the RFS reporting web site for updated instructions and templates:
http://www.epa.gov/fuels-registration-reporting-and-compliance-help/how-report-quarterlyand-annually-renewable-fuel.
For information on submitting this report using EPA’s Central Data Exchange (CDX) visit:
http://www.epa.gov/fuels-registration-reporting-and-compliance-help/user-guides-otaqdcfuelcentral-data-exchange-cdx

EPA Form 5900-492

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OMB Control No. 2060-0725
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Field
No.
1

2

Field Name
Report Form ID

Report Type

Units

Field Formats, Codes, & Special Instructions
AAAAAAA; Character.
RFS0304: Form ID for the RFS2 Annual
Compliance Report
A; Character. Indicate whether this is the original
report or a resubmission. Submit only one
Original report, submit any corrections or updates
as Resubmission(s):
O: Original
R: Resubmission
A; Character. Specify if the data contained within
the report is being claimed as Confidential
Business Information (CBI) under 40 CFR Part 2,
subpart B:

3

CBI
Y: Confidential Business Information
N: Non-Confidential Business
Information

4

Report Date

5

Report Year

6

Company/Entity
ID

7

Company Name

EPA Form 5900-492

MM/DD/YYYY; Character. Enter the date the
original or resubmitted report is submitted.
YYYY; Number. Indicate the compliance period
(year) of the report.
9999; Alphanumeric. Enter the four-digit, EPAassigned company/entity ID.
AAAAAAA…; Character (125 Max). The
reporting party’s name (Your company name).

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Field
No.

8

9

Field Name

Units

Field Formats, Codes, & Special Instructions
AAAAA; Character. Obligated parties indicate
the compliance basis if aggregating, or submit
separate facility reports which reference
individual facility ID numbers. Please include all
preceding zeros in five-digit facility ID numbers
(if applicable). Imports and exports must be
aggregated and reported separately from refining
production. SRs must report separately by the
five-digit EPA-assigned facility ID.
AGIMP: Aggregated Importer
Compliance
AGREF: Aggregated Refiner
Compliance
#####: The five-digit, EPA-assigned
facility ID
EXPRT: Renewable fuel exporter

Compliance Basis/
Facility ID

Renewable
Volume Obligation
(Name)

EPA Form 5900-492

Note: Obligated parties and exporters indicate the
corresponding “compliance level” when retiring
RINs for compliance in EMTS. The compliance
level indicated above and any of the following
fields must also match the total number of RINs
retired in EMTS by compliance level.
AA; Character. Enter the code that corresponds to
the Renewable Volume Obligation (RVO)
contained in this report. Obligated parties must
provide one report row for each RVO. Exporters
must provide one report row for each applicable
RVO.
CB: Cellulosic Biofuel
BD: Biomass-Based Diesel
AB: Advanced Biofuel
RF: Renewable Fuel
SR: Small Refinery Exemption

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Field
No.

10

11

12

13

Field Name

Units

Examples of commonly used reporting codes from
EMTS are shown below. For a full list of all
EMTS reporting codes, see
https://www.epa.gov/fuels-registration-reportingand-compliance-help

Renewable Fuel
Export Type

Total Volume of
Gasoline Products
RFG, RBOB, CG,
CBOB

Other Gasoline
Blendstock
Volume

State Gasoline
Volume

EPA Form 5900-492

Field Formats, Codes, & Special Instructions
999; Number. Indicate the code corresponding to
the Fuel
Type for exports. Only one Fuel Type may be
entered per row. If [Field 8] is not EXPRT, then
enter “NA”.

gallons

gallons

gallons

10: Non-cellulosic Ethanol (EV 1.0)
20: Biodiesel (EV 1.5)
40: Non-ester Renewable Diesel (EV 1.7)
41: Non-ester Renewable Diesel (EV 1.6)
42: Non-ester Renewable Diesel (EV 1.5)
150: Renewable Heating Oil (EV 1.6)
151: Renewable Heating Oil (EV 1.1)
152: Renewable Heating Oil (EV 1.2)
153: Renewable Heating Oil (EV 1.7)
999999999999; Number. Report the total volume
of RFG, RBOB, CG, and CBOB gasoline
produced (when reporting as AGREF or Facility
by facility) or imported (when reporting as
“AGIMP”) during the compliance period that is
listed under 80.1407(c)(1) – (c)(4).
999999999999; Number. Report the total volume
of all blendstock (including butane, pentane, and
gasoline treated as Blendstock (GTAB)) that has
been combined with other Blendstock and/or
finished gasoline to produce gasoline for the
compliance year as described in 80.1407(c)(5).
999999999999; Number. Report the total volume
of any gasoline, or any unfinished gasoline that
becomes gasoline upon the addition of oxygenate,
that is produced or imported to comply with a
state or local fuels program (e.g., California
gasoline) for the compliance year as described in
80.1407(c)(6).

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Field
No.

Field Name

14

MVNRLM Diesel
Fuel Volume

15

Distillate fuel that
is NOT
transportation fuel
(excluding NTDF)

16

Distillate fuel that
is certified NTDF

17

Gasoline and
Diesel production /
Renewable Fuel
Export volume

Units

Field Formats, Codes, & Special Instructions
999999999999; Number. Report the total volume
of MVNRLM diesel fuel produced (when
reporting as AGREF or Facility by facility) or
imported (when reporting as “AGIMP”) during
the compliance period that is listed under
80.1407(e)

gallons
Include in this volume any resulting balance
calculated using the redesignated certified nontransportation 15 ppm diesel fuel (NTDF) as
MVNRLM diesel fuel reporting provisions found
at 80.1451(a)(1)(xix).
999999999999; Number. Report the total volume
of distillate fuel that is not transportation fuel,
separate from certified NTDF.

gallons

999999999999; Number. Report the total volume
of certified NTDF.

gallons

999999999999; Number. Enter the total volume of
all gasoline (fields 11, 12, 13) and diesel (field 14)
produced or imported for the compliance year as
defined in §80.1407(c) and §80.1407(e).

gallons

If a renewable fuel exporter, the volume of
renewable fuel exported in Field 10.
99.999; Number. Obligated parties only. Enter the
renewable fuel standard set by the EPA (Please
see RFS2 Annual Standards rulemaking for
percentages) as defined in §80.1405.

18

Renewable Fuel
Standard Value/
Equivalence Value

Percentage or
equivalence
value

Export (EXPRT) report - enter the equivalence
value provided in §80.1415 for the fuel indicated
in Field 10.
Small Refinery Exemption (SR) report – enter
the percent relief as a whole number.

19

Prior year Deficit
RVO

EPA Form 5900-492

gallons

999999999999; Number. Enter prior year deficit
RVO. If no deficit, enter “0”.

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Field
No.

Field Name

Units

Field Formats, Codes, & Special Instructions
999999999999; Number. Enter the renewable
volume obligation (RVO) as calculated in
§80.1407 for obligated parties and §80.1430 for
exporters of renewable fuel, for the compliance
period.

20

Renewable
Volume Obligation
(RVO)

gallons

Importers & Refiners: [Field 20] = [Field
17] x ([Field 18]/100) + [Field 19];
Exporters: [Field 20] = [Field 17] x [Field
18]
Small Refinery Exemptions: Enter “0”

21

22

23

24

25

26

27

28

29

30

Prior-year RFS2
RINs used, D code
of 3
Current-year RFS2
RINs used, D code
of 3
Prior-year RFS2
RINs used, D code
of 4
Current-year RFS2
RINs used, D code
of 4
Prior-year RFS2
RINs used, D code
of 5
Current-year RFS2
RINs used, D code
of 5
Prior-year RFS2
RINs used, D code
of 6
Current-year RFS2
RINs used, D code
of 6
Prior-year RFS2
RINs used, D code
of 7
Current-year RFS2
RINs used, D code
of 7

EPA Form 5900-492

9999999999; Number. Enter the total number of
prior- year Cellulosic Biofuel (D3) RINs used for
compliance.
9999999999; Number. Enter the total number of
current- year Cellulosic Biofuel (D3) RINs used
for compliance.
9999999999; Number. Enter the total number of
prior- year Biomass-Based Diesel (D4) RINs used
for compliance.
9999999999; Number. Enter the total number of
current- year Biomass-Based Diesel (D4) RINs
used for compliance.
9999999999; Number. Enter the total number of
prior- year Advanced Biofuel (D5) RINs used for
compliance.
9999999999; Number. Enter the total number of
current- year Advanced Biofuel (D5) RINs used
for compliance.
9999999999; Number. Enter the total number of
prior- year Renewable Fuel (D6) RINs used for
compliance.
9999999999; Number. Enter the total number of
current- year Renewable Fuel (D6) RINs used for
compliance.
9999999999; Number. Enter the total number of
prior- year Cellulosic Diesel (D7) RINs used for
compliance.
9999999999; Number. Enter the total number of
current- year Cellulosic Diesel (D7) RINs used for
compliance.

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Field
No.

Field Name

Units

Field Formats, Codes, & Special Instructions
9999999999; Number. Enter the total number of
cellulosic biofuel waiver credits used for
compliance.
If [Field 9] is not CB or no credits were
purchased, enter
“NA.”

31

Cellulosic Biofuel
Waiver Credits
Used

Note:
Cellulosic biofuel waiver credits may only be
used for the RVO incurred in the compliance year
(i.e. Cellulosic Biofuel waiver credits may not be
used to satisfy a prior year deficit).
Cellulosic biofuel waiver credits may only be
used for a cellulosic biofuel RVO and cannot be
used for BD, AB, or RF RVOs.

32

Cellulosic Biofuel
Waiver Credits
Payment Method

AAAAAAA; Character. Enter the method used to
pay for the cellulosic biofuel waiver credits.
If [Field 9] is not CB or no credits were
purchased, enter
“NA.”
Pay.Gov: Submitted payment via
Pay.Gov
Fedwire: Submitted payment via Fedwire
AAAAAAA…; Character (125 Max). Enter
transaction reference ID that was provided by the
US Treasury for the purchase of cellulosic biofuel
waiver credits.

33

Cellulosic Biofuel
Waiver Credits ID

If a company has more than one transaction ID for
the compliance year they must separate each
transaction ID with #.
If no reference ID, enter “NA”
If [Field 9] is not CB or no credits were
purchased, enter
“NA.”

EPA Form 5900-492

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OMB Control No. 2060-0725
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Field
No.

Field Name

Units

Field Formats, Codes, & Special Instructions
999999999999; Number. Enter the deficit RVO
carried over into the next year.
CB Deficit RVO = [Field20] –
{([Field21] + [Field29] + ([Field22] +
[Field30]) + [Field31])}

34

BD Deficit RVO = [Field20] –
{([Field23] + [Field29]) + ([Field24] +
[Field30])}

Deficit RVO

AB Deficit RVO = [Field20] –
{([Field21] + [Field23] + [Field25] +
([Field29]) + ([Field22] + [Field24] +
[Field26] + [Field30])}
RF Deficit RVO = [Field20] – {([Field21]
+ [Field23] + [Field25] + [Field 27] +
[Field 29]) + ([Field 22] + [Field 24] +
[Field 26] + [Field 28] + [Field 30])}
35

Comments

AAAA….; Character (1000 character limit).
Optional, enter any additional comments.

Paperwork Reduction Act Statement
This collection of information is approved by OMB under the Paperwork Reduction Act, 44
U.S.C. 3501 et seq. (OMB Control No. 2060-0725). Responses to this collection of information
are mandatory (40 CFR part 80, subpart M. An agency may not conduct or sponsor, and a person
is not required to respond to, a collection of information unless it displays a currently valid OMB
control number. The public reporting and recordkeeping burden for this collection of information
is estimated to be less than one hour per response. Send comments on the Agency’s need for this
information, the accuracy of the provided burden estimates and any suggested methods for
minimizing respondent burden to the Regulatory Support Division Director, U.S. Environmental
Protection Agency (2821T), 1200 Pennsylvania Ave., NW, Washington, D.C. 20460. Include the
OMB control number in any correspondence. Do not send the completed form to this address.

EPA Form 5900-492

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