Instructions For Form 720 - Quarterly Federal Excise Tax Return

Claim requirements. The following requirements must be

noncommercial aviation must have been sold during the

met.

period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16.

1. The claim must be for kerosene sold during a period

For line 9f, the kerosene sold for use in noncommercial

that is at least 1 week.

aviation must have been sold during the period of claim for

2. The amount of the claim must be at least $100. To

type of use 9. This claim is made in addition to the claim

meet this minimum, amounts from lines 8 and 9 may be

made on lines 9d and 9e for type of use 9.

combined.

Claim requirements. The following requirements must be

3. Claims must be filed by the last day of the first quarter

met.

following the earliest quarter of the claimant’s income tax

1. The claim must be for kerosene sold for use in

year included in the claim. For example, a calendar year

noncommercial aviation during a period that is at least 1

income taxpayer’s claim for the first quarter is due June 30 if

week.

filed on Form 8849. However, Form 720 must be filed by

2. The amount of the claim must be at least $100. To

April 30.

meet this minimum, amounts from lines 8 and 9 may be

combined.

If requirements 1 – 3 above are not met, see Annual

3. Claims must be filed by the last day of the first quarter

Claims on page 13.

following the earliest quarter of the claimant’s income tax

Registration number. Enter your UB registration number

year included in the claim. For example, a calendar year

in the space provided.

income taxpayer’s claim for the first quarter is due June 30 if

filed on Form 8849. However, Form 720 must be filed by

Lines 9a and 9b. Sales By Registered

April 30.

Ultimate Vendors of Kerosene For Use in

Commercial Aviation (Other Than Foreign

If requirements 1 – 3 above are not met, see Annual

Claims on page 13.

Trade)

Registration number. Enter your UA (UV if type of use 14)

Claimant. The registered ultimate vendor of the kerosene

registration number in the space provided.

sold for use in commercial aviation is eligible to make this

Information to be submitted. For claims on lines 9d and

claim only if the buyer waives his or her right by providing

9e (type of use 14), attach a separate sheet with the name

the registered ultimate vendor with an unexpired waiver.

and TIN of each governmental unit to whom the kerosene

See Model Waiver L in Pub. 510. Only one claim may be

was sold and the number of gallons sold to each.

filed with respect to any gallon of kerosene sold for use in

commercial aviation.

Lines 10 and 11. Sales by Registered

Allowable sales. The kerosene sold for use in commercial

Ultimate Vendors of Gasoline and Aviation

aviation must have been sold during the period of claim for

Gasoline

use in commercial aviation (other than foreign trade).

Claim requirements. The following requirements must be

Claimant. The registered ultimate vendor of the gasoline or

met.

aviation gasoline is eligible to make a claim on lines 10 and

1. The claim must be for kerosene sold for use in

11 if the buyer waives his or her right to make the claim by

providing the registered ultimate vendor with an unexpired

commercial aviation during a period that is at least 1 week.

certificate. See Model Certificate M in Pub. 510. Only one

2. The amount of the claim must be at least $100. To

meet this minimum, amounts from lines 8 and 9 may be

claim may be filed with respect to any gallon of gasoline or

combined.

aviation gasoline.

3. Claims must be filed by the last day of the first quarter

Allowable sales. The gasoline or aviation gasoline must

following the earliest quarter of the claimant’s income tax

have been sold during the period of claim for:

•

year included in the claim. For example, a calendar year

Use by a nonprofit educational organization, or

•

income taxpayer’s claim for the first quarter is due June 30 if

Use by a state or local government (including essential

filed on Form 8849. However, Form 720 must be filed by

government use by an Indian tribal government).

April 30.

Claim requirements. The following requirements must be

met.

If requirements 1 – 3 above are not met, see Annual

Claims on page 13.

1. The claim must be for gasoline or aviation gasoline

sold or used during a period that is at least 1 week.

Registration number. Enter your UA registration number

2. The amount of the claim must be at least $200. To

in the space provided.

meet this minimum, amounts from lines 10 and 11 may be

Lines 9c, 9d, 9e, and 9f. Sales By Registered

combined.

3. Claims must be filed by the last day of the first quarter

Ultimate Vendors of Kerosene Sold For Use

following the earliest quarter of the claimant’s income tax

in Noncommercial Aviation

year included in the claim. For example, a calendar year

income taxpayer’s claim for January and February is due

Claimant. For line 9c, the registered ultimate vendor of the

June 30 if filed on Form 8849. However, Form 720 must be

kerosene sold for use in nonexempt, noncommercial

filed by April 30.

aviation is the only person eligible to make this claim and

has obtained the required certificate from the ultimate

Registration number. Enter your UV registration number

purchaser. See Model Certificate Q in Pub. 510. For lines

in the space provided.

9d, 9e, and 9f, the registered ultimate vendor of the

Information to be submitted. For claims on lines 10 and

kerosene sold for nontaxable use in noncommercial aviation

11, attach a separate sheet with the name and TIN of each

(foreign trade for line 9f) is eligible to make this claim only if

nonprofit educational organization or governmental unit to

the buyer waives his or her right to make the claim by

providing the registered ultimate vendor with an unexpired

whom the gasoline or aviation gasoline was sold and the

number of gallons sold to each.

waiver. See Model Waiver L in Pub. 510. For type of use 14,

see Model Certificate P in Pub. 510. Only one claim may be

Line 12. Alcohol Fuel Mixture Credit

filed with respect to any gallon of kerosene sold for use in

noncommercial aviation.

Claimant. The person that produced and sold or used the

Allowable sales. For line 9c, the kerosene must have

mixture in their trade or business is the only person eligible

been sold for a nonexempt use in noncommercial aviation.

to make this claim. The credit is based on the gallons of

For lines 9d and 9e, the kerosene sold for use in

alcohol in the mixture.

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Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2008 Page 12

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