Effortlessly Submit Your Sales Claim for Registered Ultimate Vendors of Undyed Kerosene with Simple720!

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What is Sales by Registered Ultimate Vendors of Undyed Kerosene(Other Than Kerosene for Use in Aviation)(8) under Schedule C Claim of Form 720?

Sales by Registered Ultimate Vendors of Undyed Kerosene (Other Than Kerosene for Use in Aviation)(8) allow the registered ultimate vendor to file a claim for excise taxes previously paid on kerosene sold to eligible buyers. The claim applies to fuel sold for specific uses under Form 720, with the following conditions:

Line 8a

Claims are for kerosene sold to a state or local government, including essential government use by an Indian tribal government. The registered ultimate vendor must obtain the required certificate from the buyer, ensuring no false information is provided.

Line 8b

Claims are for kerosene sold from a blocked pump. The registered ultimate vendor must obtain a statement from the buyer, including the date of sale, buyer's details, and number of gallons sold.

Line 8c

Claims are for kerosene sold for use in certain intercity and local buses. The buyer must waive their right to make the claim by providing the registered ultimate vendor with an unexpired waiver.

Note: Only one claim can be filed for any gallon of kerosene.

Form 720 Claim Rate
  • Line 8a (Sales to State or Local Governments and Indian Tribal Governments): Eligible for a claim at $0.243 per gallon for kerosene used by a state or local government, including essential government use by an Indian tribal government.
  • Line 8b (Sales from Blocked Pumps): Eligible for a claim at $0.243 per gallon for kerosene sold from a blocked pump.
  • Line 8c (Sales for Use in Certain Intercity and Local Buses): Eligible for a claim at $0.17 per gallon for kerosene used in certain intercity and local buses.
When You Are Eligible to Claim Sales by Registered Ultimate Vendors of Undyed Kerosene(Other Than Kerosene for Use in Aviation)(8):
  • Claim Period: The claim must be for kerosene sold during a period of at least one week. This requirement is generally 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 taxpayer’s claim for the first quarter is due by April 30 when using Form 720.
  • Eligible Sales: Exclusive to Line 8a and 8b - For Line 8a, the claim must be for kerosene sold to a state or local government, including essential government use by an Indian tribal government.
    For Line 8b, the claim must be for kerosene sold from a blocked pump.

Why File Electronically for Sales by Registered
Ultimate Vendors of Undyed Kerosene(Other Than
Kerosene for Use in Aviation)(8) with Simple720?

Secure & IRS-Authorized Filing Platform
File with confidence using Simple720’s secure, IRS-authorized platform. Your data is protected by robust security measures and complies with IRS standards to ensure smooth, safe filings.
Inbuilt Error Validation
Benefit from Simple720’s automatic error checks during the filing process. The platform flags potential issues before submission, minimizing the risk of errors and ensuring accurate claims.
Free Registration
Get started with Simple720 at no cost. Our registration process is completely free, allowing you to file your claim without any upfront fees or hidden costs.

How to Claim Your Sales by Registered Ultimate
Vendors of Undyed Kerosene(Other Than
Kerosene for Use in Aviation)(8)

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 undyed kerosene used, tax date, and any other applicable details.
Filing Steps Image 1
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STEP 2
Select Your Eligible Claims
Choose the Sales by Registered Ultimate Vendors of Undyed kerosene(Other Than Kerosene for Use in Aviation)(8) 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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