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What is Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation(9) under Schedule C Claim of Form 720?
Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation(9) involve claims made by the registered ultimate vendor of kerosene for excise taxes previously paid on kerosene sold for aviation purposes. These claims are filed under Schedule C of Form 720, and they are divided into different sub-categories based on the type of use.
For Lines 9a and 9b:
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Claimant Eligibility: The registered ultimate vendor of kerosene sold for use in commercial aviation is eligible to make this claim only if the buyer waives their right to make the claim by providing the vendor with an unexpired waiver. This requirement is detailed in 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 must have been sold during the period of claim for use in commercial aviation (other than for foreign trade).
For Lines 9c, 9d, 9e, and 9f:
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Claimant Eligibility:
- For Line 9c, the registered ultimate vendor of the kerosene sold for use in nonexempt, noncommercial aviation is eligible to make this claim. The vendor must have obtained the required certificate from the ultimate purchaser. Refer to 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 (including 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 vendor with an unexpired waiver. Refer to Model Waiver L in Pub. 510.
- For Line 9f, the claim is made in addition to the claim made on Lines 9d and 9e for type of use 9.
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Allowable Sales:
- For Line 9c, the kerosene must have been sold for 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 one of the following uses:
Type 1 - On a farm for farming purposes
Type 2 - Off-highway business use
Type 9 - In foreign trade
Type 10 - Certain helicopter and fixed-wing aircraft use
Type 11 - Exclusive use by a qualified blood collector organization
Type 13 - Exclusive use by a nonprofit educational organization
Type 14 - Exclusive use by a state, a political subdivision of a state, or the District of Columbia
Type 15 - In an aircraft or a vehicle owned by an aircraft museum
Type 16 - In military aircraft
- For Line 9f, the kerosene sold for use in noncommercial aviation must have been sold during the period of claim for foreign trade (Type 9). This claim is made in addition to the claim on Lines 9d and 9e for Type 9.
Form 720 Claim Rate:
- Line 9a: Claim at $0.175 per gallon for kerosene used in commercial aviation taxed at $.219 (excluding foreign trade).
- Line 9b: Claim at $0.200 per gallon for kerosene used in commercial aviation taxed at $.244 (excluding foreign trade).
- Line 9c: Claim at $0.025 per gallon for kerosene used in nonexempt, noncommercial aviation.
- Line 9d: Claim at $0.243 per gallon for kerosene used in Other nontaxable uses taxed at $.244.
- Line 9e: Claim at $0.213 per gallon for kerosene used in Other nontaxable uses taxed at $.219
- Line 9f: Claim at $0.001 per gallon for kerosene used in LUST tax on aviation fuels used in foreign trade
Eligibility to Claim Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation(9):
Common Claim Requirements for Lines 9a, 9b, 9c, 9d, 9e, and 9f:
- Claim Period: The claim must be for kerosene sold for use during a period of at least 1 week. This requirement will generally be met for quarterly claims filed on Form 720.
- Minimum Claim Amount: The total claim must be at least $100. Amounts from Lines 8 and 9 may be combined to meet this minimum.
- Filing Deadline: Claims must be filed by the last day of the first quarter following the earliest quarter of the claimant’s income tax year that includes the claim. For example, a calendar-year income taxpayer’s claim for the first quarter is due by April 30 when using Form 720.
Exclusive Claim Requirements:
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For Lines 9a and 9b (Commercial Aviation):
- The registered ultimate vendor of kerosene sold for use in commercial aviation is eligible to make the claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an unexpired waiver.
- The kerosene must have been sold for use in commercial aviation (excluding foreign trade).
- Only one claim may be filed for any gallon of kerosene sold for use in commercial aviation.
- Registration Number: Enter the UA registration number in the space provided on the form.
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For Lines 9c, 9d, 9e, and 9f (Noncommercial Aviation):
- For Line 9c, the registered ultimate vendor of kerosene sold for use in nonexempt, noncommercial aviation is eligible to make the claim, provided the vendor has obtained the required certificate from the ultimate purchaser.
- For Lines 9d, 9e, and 9f, the registered ultimate vendor of kerosene sold for nontaxable use in noncommercial aviation (including foreign trade for Line 9f) is eligible to make the claim only if the buyer waives their right to make the claim by providing the registered ultimate vendor with an unexpired waiver.
- For Line 9f, the claim is made in addition to the claim made on Lines 9d and 9e for type of use 9.
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How to Claim Your Sales by Registered Ultimate
Vendors of Kerosene for Use in Aviation(9)
STEP 1
Provide Business and Tax Information
Begin by entering your business name, address, Employer Identification Number (EIN), and contact details. Choose the appropriate category for your filing and fill in relevant information such as the quantity of kerosene used, tax date, and any other applicable details.
STEP 2
Select Your Eligible Claims
Choose the Sales by Registered Ultimate Vendors of Kerosene for Use in Aviation(9) that applies to your claim. If you have any supporting documents, you can upload them at this stage to ensure your claim is accurate and complete.
STEP 3
Review Tax Adjustment and Payment
The system will automatically calculate the tax amount based on the claim details provided. Any necessary adjustments will be applied, and you can proceed with the payment to finalize your claim submission.
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