Form 720 (Rev. 4-2017)
Sales by Registered Ultimate Vendors of Aviation Gasoline
Claimant sold the aviation gasoline at a tax-excluded price and has not collected the amount of tax from the buyer, repaid the amount of
tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired certificate from the buyer
and has no reason to believe any information in the certificate is false. See the instructions for additional information to be submitted.
Rate Gallons Amount of claim CRN
a Use by a nonprofit educational organization
b Use by a state or local government
Biodiesel or Renewable Diesel Mixture Credit
Period of claim
Biodiesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel. The biodiesel used to produce the mixture met ASTM
D6751 and met EPA's registration requirements for fuels and fuel additives. The mixture was sold by the claimant to any person for use as a
fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller. Renewable diesel mixtures. Claimant produced a mixture by mixing renewable diesel with liquid fuel (other than renewable diesel).
The renewable diesel used to produce the renewable diesel mixture was derived from biomass, met EPA's registration requirements for fuels
and fuel additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The mixture was sold by the claimant to any
person for use as a fuel or was used as a fuel by the claimant. Claimant has attached the Certificate for Biodiesel and, if applicable, Statement
of Biodiesel Reseller, both of which have been edited as discussed in the instructions for line 13. See the instructions for line 13 for information
about renewable diesel used in aviation.
Caution: As of the publishing of this form, these credits expired for fuel sold or
used after December 31, 2016. Don’t use line 12 unless they’ve been extended.
Gal. of biodiesel or
Amount of claim
a Biodiesel (other than agri-biodiesel) mixtures
Agri-biodiesel mixtures 390
c Renewable diesel mixtures 307
Alternative Fuel Credit and Alternative Fuel Mixture Credit
For the alternative fuel mixture credit, claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that it (a)
produced the alternative fuel, or (b) has in its possession the name, address, and EIN of the person(s) that sold the alternative fuel to the
claimant; the date of purchase; and an invoice or other documentation identifying the amount of the alternative fuel. The claimant also certifies
that it made no other claim for the amount of the alternative fuel, or has repaid the amount to the government. The alternative fuel mixture was
sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.
Caution: As of the publishing of this form, these credits expired for fuel
sold or used after December 31, 2016. Don’t use line 13 unless they’ve
been extended. See IRS.gov/Form720.
gasoline or diesel
Amount of claim
a Liquefied petroleum gas (LPG)
“P Series” fuels 427
Compressed natural gas (CNG) 428
Liquefied hydrogen 429
Fischer-Tropsch process liquid fuel from coal (including peat) 430
Liquid fuel derived from biomass 431
Liquefied natural gas (LNG) 432
Liquefied gas derived from biomass 436
i Compressed gas derived from biomass 437
Other claims. See the instructions. For lines 14b and 14c, see the Caution above line 1 on page 5.
Amount of claim CRN
a Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33)
Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 415
Exported dyed kerosene 416
Diesel-water fuel emulsion
e Registered credit card issuers
Number of tires Amount of claim CRN
f Taxable tires other than bias ply or super single tires
Taxable tires, bias ply or super single tires (other than super single tires designed for steering)
Taxable tires, super single tires designed for steering 305
Total claims. Add amounts on lines 1 through 14. Enter the result here and on Form 720, Part III, line 4.
Form 720 (Rev. 4-2017)