Schedule C. Claims

Complete all information requested for each line, including “Month your income tax year ends” and “Period of claim.” Enter the month as “MM.” Enter the period of claim as “MM/DD/YYYY–MM/DD/YYYY.” Your claim will be disallowed if you don't follow the required procedures or don't provide all the required information. Also, you are certifying the applicable statement(s) on Schedule C when you make a claim. See Pub. 510 for more information.

Caution: You must include in gross income (income tax return) the amount from line 4 of Form 720, Part III, if you took a deduction on the income tax return that included the amount of the taxes and that deduction reduced the income tax liability. See Pub. 510 for more information.

section 6404(f) (due to erroneous IRS written advice). Instead, use Form 843, Claim for Refund and Request for Abatement. Also, use Form 843 to request a refund of the penalty under section 6715 for misuse of dyed fuel.

Type of Use Table The following table lists the nontaxable uses of fuels. You must enter the number from the table in the “Type of use” column as required.

b. Aggregating amounts from any quarters of the claimant's income tax year for which no other claim has been made.

Claim requirements for lines 1–6 and lines 14b–14d. The following requirements must be met.

1. The amount of the claim must be at least $750 (combining amounts on lines 1, 2, 3, 4, 5, 6, 14b, 14c, and 14d). This amount may be met by:

a. Making a claim for fuel used during any quarter of a claimant's income tax year, or

Don't use Schedule C:

• If you aren't reporting a liability in Form 720, Part I or II;

• For amounts you will claim or have claimed on Form 4136, or as a refund on Form 8849, Claim for Refund of Excise Taxes, and its separate schedules;

• To make adjustments to liability reported on Forms 720 filed for prior quarters (instead, use Form 720-X);

• If you are seeking a refund of the surtax on any liquid used in a fractional ownership program aircraft as fuel (IRS No. 13) (instead, use Form 720-X); or

• To request an abatement or a refund of interest under section 6404(e) (due to IRS errors or delays) or an abatement or a refund of a penalty or addition to tax under

2. Claims must be filed during the first quarter following the last 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.

3. Only one claim may be filed for any quarter.

4. The fuel must have been used for a nontaxable use during the period of claim.

14 Instructions for Form 720 (Rev. 06-2026)

5. The ultimate purchaser is the only person eligible to make the claim.

If requirements 1–3 above aren't met, see Annual Claims, later.

Exported taxable fuel. The claim rates for exported taxable fuel are listed on lines 1b, 2c, 3e, and 4d and in the instructions for lines 14b and 14c. Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. Proof of exportation includes:

• A copy of the export bill of lading issued by the delivering carrier,

• A certificate by the agent or representative of the export carrier showing actual exportation of the fuel,

• A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or

• A statement of the foreign consignee showing receipt of the fuel.

Line 1. Nontaxable Use of Gasoline

Allowable uses. The gasoline must have been used during the period of claim for type of use 2, 4, 5, 7, or 12. For exported gasoline, see Exported taxable fuel , earlier. Type of use 2 doesn't include any personal use or use in a motorboat.

Line 2. Nontaxable Use of Aviation Gasoline

Allowable uses. For line 2b, the aviation gasoline must have been used during the period of claim for type of use 9, 10, or 16. For exported aviation gasoline, see Exported taxable fuel , earlier.

For line 2d, the aviation gasoline must have been used 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 use 9.

Line 3. Nontaxable Use of Undyed Diesel

Caution: Ultimate purchasers use line 3d to make claims for diesel used on a farm for farming purposes.

Allowable uses. For line 3a, the diesel must have been used during the period of claim for type of use 2, 6, 7, 8, or 12. For exported undyed diesel, see Exported taxable fuel , earlier. Type of use 2 doesn't include any personal use or use in a motorboat. Type of use 8 includes use as heating oil and use in a motorboat.

Line 4. Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation)

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 fuel , earlier. Type of use 2 doesn't include any personal use or use in a motorboat. Type of use 8 includes use as heating oil and use in a motorboat.

For lines 4e and 4f, the kerosene must have been used during the period of claim for type of use 2.

Line 5. Kerosene Used in Aviation

Claimant. For lines 5a and 5b, the ultimate purchaser of kerosene used in commercial aviation (other than foreign trade) is eligible to make this claim. For lines

5c, 5d, and 5e, the ultimate purchaser of kerosene used in noncommercial aviation (except for nonexempt, noncommercial aviation and exclusive use by a state, a political subdivision of a state, or the District of Columbia) is eligible to make this claim. Claimant certifies that the right to make the claim hasn't been waived.

Allowable uses. For lines 5a and 5b, the kerosene must have been used during the period of claim in commercial aviation. If the claimant buys kerosene partly for use in commercial aviation and partly for use in noncommercial aviation, see the rules in Notice 2005-80, section 3(e)(3).

For lines 5c and 5d, the kerosene must have been used during the period of claim for type of use 1, 9, 10, 11, 13, 15, or 16. For line 5e, the kerosene must have been used during the period of claim for type of use 9. This claim is made in addition to the claim made on lines 5c and 5d for type of use 9.

Line 6. Nontaxable Use of Alternative Fuel

Claimant. The ultimate purchaser of the taxed alternative fuel is the only person eligible to make this claim.

Allowable uses. The alternative fuel must have been used during the period of claim for type of use 1, 2, 4, 5, 6, 7, 11, 13, 14, or 15. Type of use 5. Enter “Bus” in the space to the left of

Type of use 5 example. 10,000 gallons of LPG ÷ 1.353 = 7,391 GGE x $.109 = $805.62 claim amount.

Information for Claims on Lines 7–11

Registration number. To make an ultimate vendor claim on lines 7–11, you must be registered. Enter your registration number, including the prefix (for prefixes, see the instructions for Form 637, Application for Registration), on the applicable line for your claim. If you aren't registered, use Form 637 to apply for a registration number.

Required certificates or waivers. The required certificates or waivers for lines 7–11 are listed in the line instructions and are available in Pub. 510.

Instructions for Form 720 (Rev. 06-2026) 15

Line 7a. Sales by Registered Ultimate Vendors of Undyed Diesel

Claimant. For line 7a, the registered ultimate vendor of the diesel is the only person eligible to make this claim and has obtained the required certificate from the buyer and has no reason to believe any information in the certificate is false. See Model Certificate P in Pub. 510. Only one claim may be filed for any gallon of diesel.

Allowable sales. The fuel must have been sold during the period of claim for the exclusive use by a state or local government (including essential government use by an Indian tribal government).

Claim requirements. The following requirements must be met.

1. The claim must be for diesel sold during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $200. To meet this minimum requirement, amounts from lines 7, 8, and 9 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 aren't met, see Annual Claims , later.

Registration number. Enter your UV registration number in the space provided.

Information to be submitted. For claims on line 7a, attach a separate sheet with the name and TIN of each governmental unit to whom the diesel was sold and the number of gallons sold to each.

Line 7b. Sales by Registered Ultimate Vendors of Undyed Diesel for Use in Certain Intercity and Local Buses

Claimant. For line 7b, the registered ultimate vendor of the diesel is eligible to make a claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an unexpired waiver. See Model Waiver N in Pub. 510. Only one claim may be filed for any gallon of diesel.

Claim requirements. The following requirements must be met.

1. The claim must be for diesel sold during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $200. To meet this minimum requirement, amounts from lines 7, 8, and 9 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 aren't met, see Annual Claims, later.

Registration number. Enter your UB registration number in the space provided.

Lines 8a and 8b. Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene Sold for Use in Aviation)

Claimant. For line 8a, the registered ultimate vendor of the kerosene is the only person eligible to make this claim and has obtained the required certificate from the buyer and has no reason to believe any information in the certificate is false. See Model Certificate P in Pub. 510. For line 8b, claimant has a statement, if required, that contains the date of sale, the name and address of the buyer, and the number of gallons of kerosene sold to the buyer. For lines 8a and 8b, only one claim may be filed for any gallon of kerosene.

Allowable sales. The fuel must have been sold during the period of claim:

• For line 8a, use by a state or local government (including essential government use by an Indian tribal government); or

• For line 8b, from a blocked pump.

Claim requirements. The following requirements must be met.

1. The claim must be for kerosene sold during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $100. To meet this minimum, amounts from lines 8 and 9 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 aren't met, see Annual Claims, later.

Registration number. Enter your UV or UP registration number in the space provided.

Information to be submitted. For claims on line 8a, attach a separate sheet with the name and TIN of each governmental unit to whom the kerosene was sold and the number of gallons sold to each.

Line 8c. Sales by Registered Ultimate Vendors of Undyed Kerosene for Use in Certain Intercity and Local Buses

Claimant. For line 8c, the registered ultimate vendor of the kerosene is eligible to make a claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an unexpired waiver. See Model Waiver N in Pub. 510. Only one claim may be filed for any gallon of kerosene.

Claim requirements. The following requirements must be met.

16 Instructions for Form 720 (Rev. 06-2026)

1. The claim must be for kerosene sold during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $100. To meet this minimum, amounts from lines 8 and 9 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 aren't met, see Annual Claims, later.

Registration number. Enter your UB registration number in the space provided.

Lines 9a and 9b. Sales by Registered Ultimate Vendors of Kerosene for Use in Commercial Aviation (Other Than Foreign Trade)

Claimant. The registered ultimate vendor of the kerosene sold for use in commercial aviation is eligible to make this claim only if the buyer waives their right by providing the registered ultimate vendor with an unexpired waiver. See Model Waiver L in Pub. 510. Only one claim may be filed for any gallon of kerosene sold for use in commercial aviation.

Allowable sales. The kerosene sold for use in commercial aviation must have been sold during the period of claim for use in commercial aviation (other than foreign trade).

required certificate from the ultimate purchaser. See Model Certificate Q in Pub. 510. For lines 9d, 9e, and 9f, the registered ultimate vendor of the kerosene sold for nontaxable use in noncommercial aviation (foreign trade for line 9f) is eligible to make this claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an unexpired 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 filed for any gallon of kerosene sold for use in noncommercial aviation.

Allowable sales. For line 9c, the kerosene must have been sold for a nonexempt use in noncommercial aviation. For lines 9d and 9e, the kerosene sold for use in noncommercial aviation must have been sold during the period of claim for type of use 1, 9, 10, 11, 13, 14, 15, or 16. For line 9f, the kerosene sold for use in noncommercial aviation must have been sold during the period of claim for type of use 9. This claim is made in addition to the claim made on lines 9d and 9e for type of use 9.

Claim requirements. The following requirements must be met.

1. The claim must be for kerosene sold for use in noncommercial aviation during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $100. To meet this minimum, amounts from lines 8 and 9 may be combined.

Claim requirements. The following requirements must be met.

1. The claim must be for kerosene sold for use in commercial aviation during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $100. To meet this minimum, amounts from lines 8 and 9 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 aren't met, see Annual Claims , later.

Registration number. Enter your UA registration number in the space provided.

Lines 9c, 9d, 9e, and 9f. Sales by Registered Ultimate Vendors of Kerosene Sold for Use in Noncommercial Aviation

Claimant. For line 9c, the registered ultimate vendor of the kerosene sold for use in nonexempt, noncommercial aviation is the only person eligible to make this claim, and the registered ultimate vendor has obtained the

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 aren't met, see Annual Claims , later.

Registration number. Enter your UA (UV if type of use 14) registration number in the space provided.

Information to be submitted. For claims on lines 9d and 9e (type of use 14), attach a separate sheet with the name and TIN of each governmental unit to whom the kerosene was sold and the number of gallons sold to each.

Lines 10 and 11. Sales by Registered Ultimate Vendors of Gasoline and Aviation Gasoline

Claimant. The registered ultimate vendor of the gasoline or aviation gasoline is eligible to make a claim on lines 10 and 11 if the buyer waives their right to make the claim by providing the registered ultimate vendor with an unexpired certificate. See Model Certificate M in Pub. 510. Only one claim may be filed for any gallon of gasoline or aviation gasoline.

Allowable sales. The gasoline or aviation gasoline must have been sold during the period of claim for:

• Use by a nonprofit educational organization, or

Instructions for Form 720 (Rev. 06-2026) 17

• Use by a state or local government (including essential government use by an Indian tribal government).

Claim requirements. The following requirements must be met.

1. The claim must be for gasoline or aviation gasoline sold or used during a period that is at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.

2. The amount of the claim must be at least $200. To meet this minimum, amounts from lines 10 and 11 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 January and February is due June 30 if filed on Form 8849. However, Form 720 must be filed by April 30.

Registration number. Enter your UV registration number in the space provided.

Information to be submitted. For claims on lines 10 and 11, attach a separate sheet with the name and TIN of each nonprofit educational organization or governmental unit to whom the gasoline or aviation gasoline was sold and the number of gallons sold to each.

Line 12. Reserved for Future Use

Line 13. Reserved for Future Use

Line 14. Other Claims For claims under section 6416(b)(2) relating to certain uses and resales of certain articles subject to manufacturer or retailer excise taxes, claimant certifies that it sold the article at a tax-excluded price, repaid the amount of tax to the ultimate vendor, or has obtained the written consent of the ultimate vendor to make the claim; and has the required supporting information.

Lines 14b and 14c. Exported Dyed Diesel, Exported Dyed Kerosene, and Exported Gasoline Blendstocks Taxed at $.001

Caution: Claimant is required to have 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.

A claim may be made for dyed diesel or dyed kerosene exported in a trade or business during the period of claim. Claims for exported gasoline blendstocks taxed at $.001 per gallon are made on line 14b. See Exported taxable fuel , earlier. The claim rate for each fuel is $.001 per gallon.

Caution: Claims for exported gasoline blendstocks taxed at $.184 per gallon are made on line 1b.

Line 14d. Diesel-Water Emulsion

Generally, the claim rate for the nontaxable use of a diesel-water emulsion taxed at $.198 (credit reference

number (CRN) 309) is $.197. The fuel must have been used during the period of claim for type of use 1, 2, 3, 5, 6, 7, 8, or 12. For type of use 5, the claim rate is $.124 (CRN 309). For type of use 3 (exported), the claim rate is $.198 (CRN 306) and is reported on line 14d.

The claim rate for undyed diesel taxed at $.244 (CRN 310) and used to produce a diesel-water emulsion is $.046 per gallon of diesel so used (blender claims). The claimant must attach a statement certifying that (a) the claimant produced a diesel-water emulsion containing at least 14% water; (b) the emulsion additive is registered by a U.S. manufacturer with the EPA under the Clean Air Act, section 211 (as in effect on March 31, 2003); (c) the claimant used undyed diesel taxed at $.244 to produce the diesel-water emulsion; and (d) the claimant sold or used the diesel-water emulsion in the blender's trade or business. The blender claimant must be registered by the IRS and must enter their registration number on line 14d and enter the applicable CRN.

Claim requirements. See Claim requirements for lines 1–6 and lines 14b–14d, earlier.

Line 14e. Registered Credit Card Issuers

Allowable sales. The gasoline (CRN 362), aviation gasoline (CRN 324), diesel (CRN 360), kerosene (CRN 346), or kerosene for use in aviation (CRN 369) must have been purchased with a credit card issued to the ultimate purchaser during the period of claim:

• For gasoline or aviation gasoline, for the exclusive use by a state or local government (including essential government use by an Indian tribal government) or for the exclusive use of a nonprofit educational organization; or

• For diesel, kerosene, or kerosene for use in aviation, for the exclusive use by a state or local government (including essential government use by an Indian tribal government).

Claimant. The registered credit card issuer is the only person eligible to make this claim if the credit card issuer:

1. Is registered by the IRS;

2. Hasn't collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim;

3. Certifies that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax; and

4. Has in its possession an unexpired certificate from the ultimate purchaser and has no reason to believe any of the information in the certificate is false. See Model Certificate R in Pub. 510.

If any one of these conditions isn't met, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser can make the claim.

Claim requirements. The following requirements must be met.

1. The claim must be for gasoline, aviation gasoline, diesel, kerosene, or kerosene for use in aviation sold during a period that is at least 1 week. This requirement

18 Instructions for Form 720 (Rev. 06-2026)

will generally be met for quarterly claims filed on Form 720. 2. The amount of the claim must be at least $200 ($100 for kerosene or kerosene for use in aviation).

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.

4. The claimant must enter its registration number on line 14e, the amount of the claim, and the applicable CRN (see Allowable sales , earlier). If the claim is for more than one fuel, use the blank lines 14i–14k, or attach a separate sheet listing the fuels, amounts, and CRNs.

If requirements 1–3 above aren't met, see Annual Claims , later. However, annual claims can't be made for gasoline and aviation gasoline.

Claim rates. The claim rates are shown below.

CRN Claim rate

324 $.193

346 .243

360 .243

362 .183

369 .218

Annual Claims

If a claim on lines 1–9 or 14b–14e wasn’t made for any gallons, an annual claim may be made (exception: alternative fuel mixtures produced after 2011). Generally, an annual claim is made on Form 4136 for the income tax year during which the fuel was used by the ultimate purchaser, sold by the registered ultimate vendor, used to produce a mixture, or used in mobile machinery. See Form 4136 for more information.

Lines 14f–14h. Tire Credits

The person who paid the tax is eligible to make the claim and must include:

• A detailed description of the claim,

• Any additional information required by the regulations,

• How the claim amount was figured,

• Any other information to support the claim, and

• The number of tires claimed for each CRN.

Claim requirement. Generally, the claim must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later.

Lines 14i–14k. Other Claims

Caution: Don't use lines 14i–14k to make communications tax claims for nontaxable services. See Communications Taxes, earlier.

Use lines 14i–14k for claims relating to taxes listed in the table under Claim requirement below. See Pub. 510 for information on allowable claims relating to these taxes. If you need additional space, attach another sheet(s). You must include the following information for each claim.

• A detailed description of the claim.

• Any additional information required by the regulations.

• The amount of the claim.

• How you figured the claim amount.

• Any other information to support the claim.

Claim requirement. Generally, the claim must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later.

Tax CRN

Ozone-depleting chemicals (ODCs) 398

Chemicals (other than ODCs) 454

Imported chemical substances 317

ODC tax on imported products 349

Truck, trailer, and semitrailer chassis and bodies, and tractors

383

A credit or refund (without interest) is allowable on tax-paid tires if the tires have been:

• Exported;

• Sold to a state or local government for its exclusive use;

• Sold to a nonprofit educational organization for its exclusive use;

• Sold to a qualified blood collector organization for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood;

• Used or sold for use as supplies for vessels; or

• Sold in connection with qualified intercity, local, or school buses.

Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above.

Gas guzzler automobiles 340

Vaccines 397

Sport fishing equipment 341

Fishing rods and fishing poles 308

Fishing tackle boxes 387

Electric outboard motors 342

Bows, quivers, broadheads, and points 344

Arrow shafts 389

The Taxpayer Advocate Service (TAS) Is Here To Help You

What Is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer

Instructions for Form 720 (Rev. 06-2026) 19

rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.

How Can TAS Help Me?

TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free .

• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

• To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov . The site can help you

with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.

• TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS . (Be sure not to include any personal identifiable information.)

6011 requires you to provide the requested information. Section 6109 requires you to provide your identifying number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide this information in a timely manner or providing false or fraudulent information may subject you to penalties.

You aren't required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file these forms and related schedules will vary depending on individual circumstances. The estimated average times are:

How Do I Contact TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us ,

• Check your local directory, or

• Call TAS toll free at 877-777-4778.

What Are My Rights as a Taxpayer?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms in order to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Miscellaneous excise taxes are imposed under subtitle D of the Internal Revenue Code. These forms are used to determine the amount of tax that you owe. Section

Preparing,

copying, assembling, and

sending the form to the IRS

Form Recordkeeping

Learning about

the law or

the form

720 8 hr., 48 min. 5 hr., 27 min. 1 hr., 53 min.

720-X 6 hr., 13 min. 0 hr., 18 min. 0 hr., 24 min.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments . Or you can write to:

Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW IR-6526 Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

20 Instructions for Form 720 (Rev. 06-2026)

Index

A Address, Name and 3 Air transportation :

Uncollected tax report 5 Air transportation taxes 4 Alternative fuel 7 Amount to deposit 13 Arrow shafts 10

Payment voucher 11 Penalties and interest 2

R Recordkeeping 2 Retail tax 7

S Schedule A (Excise Tax

T Tanning services, Indoor 10 Taxable tires 9 Taxes, Payment of 11 Third Party Designee 4 Tire credit, Section 4051(d) 8 Tires, taxable 9 Transportation by water 8 Trucks, trailers, tractors 7 Two-Party Exchange Information

Reporting 14

U Uncollected tax report 5

V Vaccines 9

W When to deposit 12 When to file 1 Where to file 2

21

B Biodiesel sold as but not used as

Liability) 13 Schedule C (Claims) 14-19 Schedule T (Two-Party Exchange

fuel 11 Bows, quivers, broadheads, and

points 10

C Claims (Schedule C) 14 Coal 9 Communications :

Uncollected tax report 5 Communications taxes 4

D Deposits, How to make 12 Diesel 5 Diesel-water emulsion 6

E Electric outboard motors 10 Employer identification number 3 Environmental taxes 4 Exported taxable fuel 15

F Final return 2 Fishing rods and fishing poles 10 Fishing tackle boxes 10 Floor stocks 11 Foreign insurance policies 8 Form 6197 9

Form 6627 4 Form 720-V 11 Fuel taxes 5

G Gas guzzler automobiles :

One-time filing 9 Gasoline 6

H Help, additional 2 How to file :

Zero tax 2

I Indoor tanning services 10 Inland waterways fuel use tax 11 Interest, Penalties and 2

K Kerosene 6 Kerosene for use in aviation 6

M Manufacturers taxes 8

N Name and address 3

O Obligations not in registered

form 8 ODCs 11 One-time filing 9 Other fuels, tax rates 6

P Patient-centered outcomes

research fee 9 Payment of taxes 11

Information Reporting) 14 Section 40 fuels 11 Ship passenger tax 8 Sport fishing equipment 10