Form 5900-492 RFS0304: RFS Annual Compliance Report

&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmental Protection
Agency

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).
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.
Renewable Fuel Exporters
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.

EPA Form 5900-492

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&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmental Protection
Agency

Note: 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 BiomassBased 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).

EPA Form 5900-492

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&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

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

Distillate Fuel Reporting
2020 Compliance Period - For fields “Distillate fuel that is NOT transportation fuel
(excluding NTDF)” and “Distillate fuel that is certified NTDF” (or fields 15 and 16), mark
“NA” for 2020 compliance period only.
2021 Compliance Period and After – Report the values in both distillate fields 15 and 16
as required in 80.1451(a).
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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&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

Field
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

3

CBI

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

4

Report Date

5

Report Year

6

Company/Entity
ID

7

Company Name

8

Compliance Basis/
Facility ID

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, EPA-assigned
company/entity ID.
AAAAAAA…; Character (125 Max). The reporting
party’s name (Your company name).
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.
AGIMP: Aggregated Importer Compliance
AGREF: Aggregated Refiner Compliance
#####: The five-digit, EPA-assigned facility ID
EXPRT: Renewable fuel exporter
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.

EPA Form 5900-492

Page 4 of 9

&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

Field

Field Name

9

Renewable
Volume Obligation
(Name)

Units

Field Formats, Codes, & Special Instructions
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
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”.

10

Renewable Fuel
Export Type

11

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

12

Other Gasoline
Blendstock
Volume

EPA Form 5900-492

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-registrationreporting-and-compliance-help
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)

gallons

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).

gallons

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).

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&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

Field

13

14

15

16

17

18

19

Field Name

State Gasoline
Volume

MVNRLM Diesel
Fuel Volume

Distillate fuel that
is NOT
transportation fuel
(excluding NTDF)
Distillate fuel that
is certified NTDF

Units

Field Formats, Codes, & Special Instructions
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).

gallons

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 non-transportation 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

Note: Mark “NA” if compliance period is 2020 or earlier.
999999999999; Number. Report the total volume of
certified NTDF.

gallons

Note: Mark “NA” if compliance period is 2020 or earlier.
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).

Gasoline and
Diesel production /
Renewable Fuel
Export volume

gallons

Renewable Fuel
Standard Value/
Equivalence Value

Percentage or
equivalence
value

Prior year Deficit
RVO

gallons

EPA Form 5900-492

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.
If this is an export (EXPRT) report, enter the equivalence
value provided in §80.1415 for the fuel indicated in Field
10.
999999999999; Number. Enter prior year deficit RVO. If
no deficit, enter “0”.

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&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

Field

Field Name

20

Renewable
Volume Obligation
(RVO)

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

Units

gallons

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.
Importers & Refiners: [Field 20] = [Field 17] x
([Field 18]/100) + [Field 19];
Exporters: [Field 20] = [Field 17] x [Field 18]
9999999999; Number. Enter the total number of prior- year
Cellulosic Biofuel (D3) RINs used for compliance.
9999999999; Number. Enter the total number of currentyear 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 currentyear 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 currentyear 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 currentyear 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 currentyear Cellulosic Diesel (D7) RINs used for compliance.

Page 7 of 9

&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

Field

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
Mail: Mailed payment to the US Treasury
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

Page 8 of 9

&EPA

OMB Control No. 2060-0725
Expires 11/30/2025

United States

Environmenta l Protection
Agency

Field

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.

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U.S.C. 3501 et seq. (OMB Control No. 2060-0725). Responses to this collection of information
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EPA Form 5900-492

Page 9 of 9