Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2008 Page 10
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16Type of Use Table
Line 1. Nontaxable Use of Gasoline
The following table lists the nontaxable uses of fuels. You
Allowable uses. The gasoline must have been used
must enter the number from the table in the Type of use
during the period of claim for type of use 2, 4, 5, 7, or 12.
column as required.
For exported gasoline, see Exported taxable fuel above.
Type of use 2 does not include any personal use or use in a
No.
Type of Use
motorboat.
1
On a farm for farming purposes
Line 2. Nontaxable Use of Aviation Gasoline
2
Off-highway business use (for business use other than in
a highway vehicle registered or required to be registered
Allowable uses. For line 2b, the aviation gasoline must
for highway use) (other than use in mobile machinery)
have been used during the period of claim for type of use 9,
10, or 16. For exported aviation gasoline, see Exported
3
Export
taxable fuel above.
4
In a boat engaged in commercial fishing
For line 2d, the aviation gasoline must have been used
5
In certain intercity and local buses
during the period of claim for type of use 9. This claim is
made in addition to the claim made on line 2b for type of
6
In a qualified local bus
use 9.
7
In a bus transporting students and employees of schools
(school buses)
Line 3. Nontaxable Use of Undyed Diesel
8
For diesel fuel and kerosene (other than kerosene used in
Fuel
aviation) used other than as a fuel in the propulsion engine
of a train or diesel-powered highway vehicle (but not
Ultimate purchasers use line 3d to make claims for
off-highway business use)
!
diesel fuel used on a farm for farming purposes.
9
In foreign trade
CAUTION
10
Certain helicopter and fixed-wing aircraft uses
Allowable uses. For line 3a, the diesel fuel must have
11
Exclusive use by a qualified blood collector organization
been used during the period of claim for type of use 2, 6, 7,
8, or 12. For exported undyed diesel fuel, see Exported
12
In a highway vehicle owned by the United States that is
not used on a highway
taxable fuel above. Type of use 2 does not include any
personal use or use in a motorboat. Type of use 8 includes
13
Exclusive use by a nonprofit educational organization
use as heating oil and use in a motorboat.
14
Exclusive use by a state, political subdivision of a state, or
the District of Columbia
Line 4. Nontaxable Use of Undyed Kerosene
(Other Than Kerosene Used in Aviation)
15
In an aircraft or vehicle owned by an aircraft museum
16
In military aircraft
Allowable uses. For line 4a, the kerosene must have been
used during the period of claim for type of use 2, 6, 7, 8, or
12. For exported undyed kerosene, see Exported taxable
Claim requirements for lines 1 through 6 and lines
fuel above. Type of use 2 does not include any personal use
15b – 15d. The following requirements must be met.
or use in a motorboat. Type of use 8 includes use as heating
1. The amount of the claim must be at least $750
oil and use in a motorboat.
(combining amounts on lines 1, 2, 3, 4, 5, 6, 15b, 15c, and
For lines 4e and 4f, the kerosene must have been used
15d). This amount may be met by:
during the period of claim for type of use 2.
a. Making a claim for fuel used during any quarter of a
claimant’s income tax year, or
Line 5. Kerosene Used in Aviation
b. Aggregating amounts from any quarters of the
Claimant. For lines 5a and 5b, the ultimate purchaser of
claimant’s income tax year for which no other claim has
kerosene used in commercial aviation (other than foreign
been made.
trade) is eligible to make this claim. For lines 5c, 5d, and 5e,
2. Claims must be filed during the first quarter following
the ultimate purchaser of kerosene used in noncommercial
the last quarter of the claimant’s income tax year included in
aviation (except for nonexempt, noncommercial aviation and
the claim. For example, a calendar year income taxpayer’s
exclusive use by a state, political subdivision of a state, or
claim for the first quarter is due June 30 if filed on Form
the District of Columbia) is eligible to make this claim.
8849. However, Form 720 must be filed by April 30.
Claimant certifies that the right to make the claim has not
3. Only one claim may be filed for any quarter.
been waived.
4. The fuel must have been used for a nontaxable use
Allowable uses. For lines 5a and 5b, the kerosene must
during the period of claim.
have been used during the period of claim in commercial
5. The ultimate purchaser is the only person eligible to
aviation. If the claimant buys kerosene partly for use in
make the claim.
commercial aviation and partly for use in noncommercial
aviation, see the rules in Notice 2005-80, section 3(e)(3).
If requirements 1 – 3 above are not met, see Annual
For lines 5c and 5d, the kerosene must have been used
Claims on page 13.
during the period of claim for type of use 1, 9, 10, 11, 13, 15,
Exported taxable fuel. The claim rates for exported
or 16.
taxable fuel are listed on lines 1b, 2c, 3e, and 4d, and in the
For line 5e, the kerosene must have been used during
instructions for lines 15b and 15c. Taxpayers making a claim
the period of claim for type of use 9. This claim is made in
for exported taxable fuel must include with their records
addition to the claim made on lines 5c and 5d for type of
proof of exportation. Proof of exportation includes:
•
use 9.
A copy of the export bill of lading issued by the delivering
carrier,
Line 6. Nontaxable Use of Alternative Fuel
•
A certificate by the agent or representative of the export
Claimant. The ultimate purchaser of the taxed alternative
carrier showing actual exportation of the fuel,
•
fuel is the only person eligible to make this claim.
A certificate of lading signed by a customs officer of the
foreign country to which the fuel is exported, or
Allowable uses. The alternative fuel must have been used
•
A statement of the foreign consignee showing receipt of
during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11,
the fuel.
13, 14, or 15.
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