Instructions For Form 720 - Quarterly Federal Excise Tax Return

certificate is false. For line 7b, claimant has a statement,

Line 8a and 8b. Sales By Registered

if required, that contains: the date of sale, name and

Ultimate Vendors of Kerosene For Use in

address of the buyer, and the number of gallons of

Commercial Aviation (Other Than Foreign

kerosene sold to the buyer. Only one claim may be filed

Trade)

with respect to any gallon of kerosene.

Claimant. The registered ultimate vendor of the

Exception. For the period October 1, 2005 –

kerosene sold for use in commercial aviation is eligible to

December 31, 2005, claims for kerosene used in aviation

make this claim only if the buyer waives his or her right

by a state or local government are made using line 8d or

by providing the registered ultimate vendor with an

8e.

unexpired waiver. Only one claim may be filed with

respect to any gallon of kerosene sold for use in

Allowable sales. The fuel must have been sold during

commercial aviation.

the Period of claim:

•

Allowable sales. The kerosene sold for use in

For line 7a, use by a state or local government

commercial aviation must have been sold during the

(including essential government use by an Indian tribal

Period of claim for use in commercial aviation (except

government), or

•

foreign trade).

For line 7b, from a blocked pump.

Claim requirements. The following requirements must

be met:

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

1. The claim must be for kerosene sold during a

commercial aviation during a period that is at least 1

period that is at least 1 week.

week.

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

meet this minimum, amounts from lines 7 and 8 may be

combined.

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

quarter following the earliest quarter of the claimant’s

income tax year included in the claim. For example, a

calendar year income taxpayer’s claim for the first quarter

is due June 30 if filed on Form 8849. However, Form 720

must be filed by April 30.

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

Claims on page 13.

Line 8c, 8d, and 8e. Sales By Registered

Information to be submitted. For claims on line 7a,

Ultimate Vendors of Kerosene Sold For Use

attach a separate sheet with the name and TIN of each

in Noncommercial Aviation

governmental unit to whom the kerosene was sold and

Claimant. The registered ultimate vendor of the

the number of gallons sold to each.

kerosene sold for use in noncommercial aviation is the

only person eligible to make this claim and has obtained

Line 7c. Sales by Ultimate Vendors of

the required certificate from the ultimate purchaser. For

Undyed Kerosene for Use in Certain

type of use 1, 9, 10, 13, 15, or 16, see Notice 2005-80 for

Intercity and Local Buses

a model certificate. For type of use 14, see Model

Certificate B in Pub. 378 or Model Certificate P in Pub.

Claimant. For line 7c, the registered ultimate vendor of

510.

the kerosene is eligible to make a claim only if the buyer

Allowable sales. For line 8c, the kerosene must have

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

been sold for a nonexempt use in noncommercial

registered ultimate vendor with an unexpired waiver. Only

aviation. For lines 8d and 8e, the kerosene sold for use in

one claim may be filed with respect to any gallon of

noncommercial aviation must have been sold during the

kerosene.

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