Form 720

(Rev. January 2007)

Quarterly Federal Excise Tax Return
OMB No. 1545-0023
Department of the Treasury  See the Instructions for Form 720.
Internal Revenue Service

If you are not using

the preaddressed
FOR IRS USE ONLY
Form 720, enter Name Quarter ending
your name, T


address, employer FF
identification Number, street, and room or suite no. Employer identification number
(If you have a P.O. box, see the instructions.) FD
number, and
calendar quarter of FP
return. See the
instructions. City, state, and ZIP code. (If you have a foreign address, see the instructions.) I
T
Check here if:
Final return
Address change
Part I
IRS No. Environmental Taxes (attach Form 6627) Tax IRS No.
18 Domestic petroleum oil spill tax 18
21 Imported petroleum products oil spill tax 21
98 Ozone-depleting chemicals (ODCs) 98
19 ODC tax on imported products 19
Communications and Air Transportation Taxes (see instructions) Tax
22 Local telephone service and teletypewriter exchange service 22
26 Transportation of persons by air 26
28 Transportation of property by air 28
27 Use of international air travel facilities 27
Fuel Taxes Number of gallons Rate Tax


(a) Diesel fuel, tax on removal at terminal rack $.244
60 (b) Diesel fuel, tax on taxable events other than removal at terminal rack .244 60
(c) Diesel fuel, tax on sale or removal of biodiesel mixture
other than removal at terminal rack .244
104 Diesel-water fuel emulsion .198 104
71 Dyed diesel fuel used in trains .001 71
105 Dyed diesel fuel, LUST tax .001 105
107 Dyed kerosene, LUST tax .001 107
119 LUST tax, other exempt removals (see instructions) .001 119
35
(a) Kerosene, tax on removal at terminal rack (see instructions)
(b) Kerosene, tax on taxable events other than removal at terminal rack
.244
.244  35
69 Kerosene for use in aviation (see instructions) .219 69
77 Kerosene for use in commercial aviation (other than
foreign trade) (see instructions) .044 77
111 Kerosene for use in aviation, LUST tax on nontaxable
uses, including foreign trade .001 111
79 Other fuels (see instructions) 79


(a) Gasoline, tax on removal at terminal rack .184
(b) Gasoline, tax on taxable events other than removal
62 at terminal rack .184 62
(c) Gasoline, tax on sale or removal of alcohol fuel
mixture other than removal at terminal rack .184
14 Aviation gasoline .194 14
112 Liquefied petroleum gas (LPG) .183 112
118 “P Series” fuels .184 118
120 Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) .183 120
121 Liquefied hydrogen .184 121
122 Any liquid fuel derived from coal (including peat) through
the Fischer-Tropsch process .244 122
123 Liquid hydrocarbons derived from biomass .244 123
124 Liquefied natural gas (LNG) .243 124
Retail Tax Rate Tax
33 Truck, trailer, and semitrailer chassis and bodies, and tractors 12% of sales price 33
For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 10175Y Form 720 (Rev. 1-2007)
Form 720 (Rev. 1-2007) Page 2
IRS No. Ship Passenger Tax Number of persons Rate Tax IRS No.
29 Transportation by water $3 per person 29
Other Excise Tax Amount of obligations Rate Tax
31 Obligations not in registered form $ .01 31
Manufacturers Taxes Number of tons Sales price Rate Tax
36 Coal—Underground mined $1.10 per ton 36
37 4.4% of sales price 37
38 Coal—Surface mined $ .55 per ton 38
39 4.4% of sales price 39
108 Taxable tires other than biasply or super single tires (see instructions) 108
109 Taxable biasply or super single tires (other than super single tires designed for steering) (see instructions) 109
113 Taxable tires, super single tires designed for steering (see instructions) 113
40 Gas guzzler tax. Attach Form 6197. Check if one-time filing. 40
97 Vaccines (see instructions) 97
Foreign Insurance Taxes Premiums paid Rate Tax

Policies issued by foreign insurers (see instructions)


Casualty insurance and indemnity bonds $ .04
30 Life insurance, sickness and accident policies, and annuity contracts .01 30
Reinsurance .01
1 Total. Add all amounts in Part I. Complete Schedule A unless one-time filing.  $
Part II
IRS No. Rate Tax IRS No.
41 Sport fishing equipment (other than fishing rods and fishing poles) 10% of sales price 41
110 Fishing rods and fishing poles (limits apply, see instructions) 10% of sales price 110
42 Electric outboard motors 3% of sales price 42
114 Fishing tackle boxes 3% of sales price 114
44 Bows, quivers, broadheads, and points 11% of sales price 44
106 Arrow shafts $ .42 per shaft 106
Number of gallons Rate Tax
64 Inland waterways fuel use tax $ .201 64
51 Alcohol sold as but not used as fuel (see instructions) 51
117 Biodiesel sold as but not used as fuel (see instructions) 117
Floor Stocks Tax Tax
20 Ozone-depleting chemicals (floor stocks). Attach Form 6627. 20
2 Total. Add all amounts in Part II.  $
Part III
 3
3 Total tax. Add line 1, Part I, and line 2, Part II
4 Claims (see instructions; complete Schedule C)  4
5 Deposits made for the quarter  5
Check here if you used the safe
harbor rule to make your deposits.
6 Overpayment from previous quarters  6
7 Enter the amount from Form 720X
included on line 6, if any 
7
8 Total of lines 5 and 6  8
9 Add lines 4 and 8  9
10 Balance Due. If line 3 is greater than line 9, enter the difference. Pay the full amount with the return. Enclose Form 720-V with your
check or money order for full amount payable to the “United States Treasury.” Write your EIN, “Form 720,” and the quarter on it  10
11 Overpayment. If line 9 is greater than line 3, enter the difference. Check if you want the
overpayment: Applied to your next return, or Refunded to you. 11
Third Do you want to allow another person to discuss this return with the IRS (see the instructions)? Yes. Complete the following. No.
Party Designee Phone Personal identification
Designee name  no.  ( ) number (PIN) 
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete.
Sign
Here  Signature Date  Title

Type or print name below signature. Telephone number ( )

Form 720 (Rev. 1-2007)
Form 720 (Rev. 1-2007) Page 3

Schedule A Excise Tax Liability (see instructions)

Note. You must complete Schedule A if you have a liability for any tax in Part I of Form 720. Do not complete Schedule A
for Part II taxes or for a one-time filing of the gas guzzler tax.

1 Regular method taxes

(a) Record of Net Period
Tax Liability 1st–15th day 16th–last day
First month A B
Second month C D
Third month E F
Special rule for September*  G

(b) Net liability for regular method taxes. Add the amounts for each semimonthly period.

2 Alternative method taxes (IRS Nos. 22, 26, 28, and 27)
(a) Record of Taxes Period
Considered as
Collected 1st–15th day 16th–last day

First month M N
Second month O P
Third month Q R
Special rule for September*  S

(b) Alternative method taxes. Add the amounts for each semimonthly period.
*Complete only as instructed. See the instructions.

Schedule T Two-Party Exchange Information Reporting (see instructions)

Fuel Number of gallons
Diesel fuel, gallons received in a two-party exchange within a terminal, included
on IRS No. 60(a) on Form 720
Diesel fuel, gallons delivered in a two-party exchange within a terminal

Kerosene, gallons received in a two-party exchange within a terminal, included on IRS No. 35(a),
69, 77, or 111 on Form 720

Kerosene, gallons delivered in a two-party exchange within a terminal

Gasoline, gallons received in a two-party exchange within a terminal, included on IRS No. 62(a)
on Form 720

Gasoline, gallons delivered in a two-party exchange within a terminal

Aviation gasoline, gallons received in a two-party exchange within a terminal,

included on IRS No. 14 on Form 720
Aviation gasoline, gallons delivered in a two-party exchange within a terminal

Form 720 (Rev. 1-2007)

Form 720 (Rev. 1-2007) Page 4
Schedule C Claims Month your income tax year ends 
● Complete Schedule C for claims only if you are reporting liability in Part I or II of Form 720.
● Attach a statement explaining each claim as required. Include your name and EIN on the statement. See the instructions.
Caution. Claimant has the name and address of the person(s) who sold the fuel to the claimant, the dates of purchase, and if
exported, the required proof of export. For claims on lines 1a and 2b (type of use 13 and 14), 3c, 4b, and 5, claimant has not
waived the right to make the claim.

1 Nontaxable Use of Gasoline Period of claim 

Type of use Rate Gallons Amount of claim CRN
a Gasoline (see Caution above line 1) $.183 $ 362
b Exported (see Caution above line 1) .184 411
2 Nontaxable Use of Aviation Gasoline Period of claim 
Type of use Rate Gallons Amount of claim CRN
a Used in commercial aviation (other than foreign trade) $.15 $ 354
b Other nontaxable use (see Caution above line 1) .193 324
c Exported (see Caution above line 1) .194 412
3 Nontaxable Use of Undyed Diesel Fuel Period of claim 
Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed
explanation and check here 
Type of use Rate Gallons Amount of claim CRN
a Nontaxable use $.243 $ 360
b Use in trains .243 353
c Use in certain intercity and local buses (see Caution above line 1) .17 350
d Use on a farm for farming purposes .243 360
e Exported (see Caution above line 1) .244 413
4 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Period of claim 
Claimant certifies that the kerosene did not contain visible evidence of dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation
and check here 
Caution. Claims cannot be made on line 4 for kerosene sales from a blocked pump. Type of use Rate Gallons Amount of claim CRN
a Nontaxable use $.243 $ 346
b Use in certain intercity and local buses (see Caution above line 1) .17 347
c Use on a farm for farming purposes .243 346
d Exported (see Caution above line 1) .244 414
5 Kerosene Used in Aviation (see Caution above line 1) Period of claim 
Type of use Rate Gallons Amount of claim CRN
a Kerosene used in commercial aviation (other than foreign
trade) taxed at $.244 $.200 $ 417
b Kerosene used in commercial aviation (other than foreign trade)
taxed at $.219 .175 355
c Nontaxable use (other than use by state or local government)
taxed at $.244 .243 346
d Nontaxable use (other than use by state or local government)
taxed at $.219 .218 369
6 Nontaxable Use of Alternative Fuel
Caution. There is a reduced credit rate for use in certain intercity and local buses (type of use 5). See the Instructions for
Form 720 for the credit rate.
Type of use Rate Gallons or Amount of claim CRN
gasoline gallon
equivalents (GGE)
a Liquefied petroleum gas (LPG) $.183 $ 419
b “P Series” fuels .183 420
c Compressed natural gas (CNG) (GGE = 126.67 cu. ft.) .183 421
d Liquefied hydrogen .183 422
e Any liquid fuel derived from coal (including peat) through
the Fischer-Tropsch process .243 423
f Liquid hydrocarbons derived from biomass .243 424
g Liquefied natural gas (LNG) .243 425
Form 720 (Rev. 1-2007)
Form 720 (Rev. 1-2007) Page 5
Period of claim 
7 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel 
Registration Number
Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained
written consent of the buyer to make the claim. Claimant certifies that the diesel fuel did not contain visible evidence of dye.
Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed
explanation and check here 
Rate Gallons Amount of claim CRN
a Use by a state or local government $.243 $ 360
b Use in certain intercity and local buses .17 350
8 Sales by Registered Ultimate Vendors of Undyed Kerosene Period of claim 
(Other Than Kerosene For Use in Aviation) Registration Number 
Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained
the written consent of the buyer to make the claim. Claimant certifies that the kerosene did not contain visible evidence of
dye.
Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation
and check here 
Rate Gallons Amount of claim CRN
a Use by a state or local government $.243 $
346
b Sales from a blocked pump .243
c Use in certain intercity and local buses .17 347

9 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration Number 

Claimant sold the kerosene for use in aviation 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 make the claim. See the
instructions for additional information to be submitted.
Type of use Rate Gallons Amount of claim CRN
a Use in commercial aviation (other than foreign trade) taxed at $.219 $.175 $ 355
b Use in commercial aviation (other than foreign trade) taxed at $.244 .200 417
c Nonexempt use in noncommercial aviation .025 418
d Other nontaxable uses taxed at $.244 .243 346
e Other nontaxable uses taxed at $.219 .218 369

10 Sales by Registered Ultimate Vendors of Gasoline Registration Number 

Claimant sold the 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 $.183 $
362
b Use by a state or local government .183

11 Sales by Registered Ultimate Vendors of Aviation Gasoline Registration Number 

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 $.193 $
324
b Use by a state or local government .193
Form 720 (Rev. 1-2007)
Form 720 (Rev. 1-2007) Page 6

12 Alcohol Fuel Mixture Credit Period of Claim  Registration Number 

Claimant produced an alcohol fuel mixture by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by the
claimant to any person for use as a fuel or was used as a fuel by the claimant. See Line 12. Alcohol Fuel Mixture Credit on
page 13 of the instructions.
Rate Gal. of Alcohol Amount of claim CRN
a Alcohol fuel mixtures containing ethanol $.51 $ 393
b Alcohol fuel mixtures containing alcohol (other than ethanol) .60 394
13 Biodiesel or Renewable Diesel Mixture Credit
Period of Claim  Registration Number 

Claimant produced a mixture by mixing diesel fuel with biodiesel or renewable diesel. The biodiesel used to produce the
biodiesel mixture must meet ASTM D6751 and be registered with the EPA as a fuel and fuel additive under section 211 of
the Clean Air Act. The mixture was sold by the claimant to any person for use as fuel or was used as a fuel by the
claimant. For biodiesel, claimant has attached the Certificate for Biodiesel and, if applicable, the Statement of Biodiesel
Reseller.
Gal. of Biodiesel or
Rate Renewable Diesel Amount of claim CRN
a Biodiesel (other than agri-biodiesel) mixtures $.50 $ 388
b Agri-biodiesel mixtures 1.00 390
c Renewable diesel mixtures 1.00 307

14 Alternative Fuel Credit and Alternative Fuel Mixture Credit Registration Number 

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. For the alternative fuel credit for the period, the claim is limited to the liability reported on Form 720 for IRS Nos. 79,
112, 118, 120, 121, 122, 123, and 124. See the Instructions for Form 720 for details.
Gallons or
Rate gasoline gallon Amount of claim CRN
equivalents (GGE)
(see instructions)
a Liquefied petroleum gas (LPG) $.50 $ 426
b “P Series” fuels .50 427
c Compressed natural gas (CNG) (GGE = 121 cu. ft.) .50 428
d Liquefied hydrogen .50 429
e Any liquid fuel derived from coal (including peat)
through the Fischer-Tropsch process .50 430
f Liquid hydrocarbons derived from biomass .50 431
g Liquefied natural gas (LNG) .50 432

15 Other claims. See the instructions.

Amount of claim CRN

a Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33) $ 366
b Exported dyed diesel fuel (see Caution above line 1 on page 4) 415
c Exported dyed kerosene (see Caution above line 1 on page 4) 416
d Diesel-water fuel emulsion (see instructions)
e Registered credit card issuers
f
g
h
i
16 Total claims. Add all amounts on lines 1–15. Enter the result here and on page 2, Part III, line 4 of Form 720. 16
Form 720 (Rev. 1-2007)
Form 720
Payment Voucher

Purpose of Form Box 2. Enter the amount paid from line 10 of

Form 720.
Complete Form 720-V if you are making a payment by
check or money order with Form 720, Quarterly Box 3. Darken the capsule identifying the quarter for
Federal Excise Tax Return. We will use the completed which the payment is made. Darken only one capsule.
voucher to credit your payment more promptly and
accurately, and to improve our service to you. Box 4. Enter your name and address as shown on
Form 720.
If you have your return prepared by a third party and
a payment is required, provide this payment voucher to ● Enclose your check or money order made payable to
the return preparer. the “United States Treasury.” Be sure to enter your EIN
(SSN for one-time filing), “Form 720,” and the tax
Do not file Form 720-V if you are paying the balance
period on your check or money order. Do not send
due on line 10 of Form 720 using EFTPS.
cash. Do not staple this voucher or your payment to
Specific Instructions the return (or to each other).
Box 1. If you do not have an EIN, you may apply for ● Detach the completed voucher and send it with your
one online. Go to the IRS website at payment and Form 720. See Where To File on page 1
[Link]/businesses and click on the “Employer ID of the Instructions for Form 720.
Numbers (EIN)” link. You may also apply for an EIN by
calling 1-800-829-4933, or you can fax or mail Form
SS-4, Application for Employer Identification Number,
to the IRS. However, if you are making a one-time
filing, enter your social security number.

 Detach Here and Mail With Your Payment and Form 720.  Form 720-V (2007)

720-V
OMB No. 1545-0023
Payment Voucher
Department of the Treasury
Internal Revenue Service
 Do not staple or attach this voucher to your payment. 2007
1 Enter your employer identification 2 Dollars Cents
number.
Enter the amount of your payment. 

3 Tax period 4 Enter your business name (individual name if sole proprietor).

1st 3rd
Quarter Quarter Enter your address.

2nd 4th Enter your city, state, and ZIP code.

Quarter Quarter