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Fuel Excise Tax - File Your IRS Form 720 With E-File720

Fuel Excise Tax IRS Numbers

60, 104, 105, 107, 119, 35, 69, 77, 111, 79, 62, 13, 14, 112, 118, 120-124

File your Fuel Excise Tax smoothly with Efile 720.

The Fuel Excise Tax is a federal tax that the IRS has established on the sale, use or removal of specific taxable fuels. eFile720.com has created an easy to use, secure environment for you to accurately file your federal fuel excise tax using IRS Form 720.

Our goal is to assist you in meeting your fuel tax obligations as a producer, importer, wholesaler or business owner and to ensure that you file your taxes promptly and are compliant with IRS regulations.

E-File Form 720

Fuel Excise Tax Under IRS Form 720

The federal Fuel Excise Tax is assessed on certain transactions involving specific fuels that are sold, imported or used, as defined by the IRS. Unlike state fuel taxes that are paid at the pump, the federal Fuel Excise Tax is reported directly to the IRS on Form 720, the Quarterly Federal Excise Tax Return.

Types of Fuel Reported on Form 720

Standard Fuel Types

  • Gasoline
  • Diesel fuel
  • Kerosene
  • Aviation gasoline & jet fuel

Alternative Fuels

  • Compressed Natural Gas (CNG)
  • Liquefied Petroleum Gas (LPG)
  • Liquefied Natural Gas (LNG)

Each fuel type must be entered with the correct IRS tax code

Who Must File Fuel Excise Tax on Form 720?

  • Fuel producers and refiners
  • Importers of taxable fuel
  • Terminal operators and wholesalers
  • Retailers with taxable fuel use
  • Any business with reportable fuel activity during the quarter

Form 720 Fuel Excise Tax Schedules Overview

Schedule Purpose What It Covers Why It Matters
Schedule A
Excise Tax Liability 		Reports fuel excise tax liability by trust fund category
  • Highway fuel tax
  • Aviation fuel tax
  • Alternative fuel taxes
  • Allocations based on fuel gallons and IRS tax codes
 Accurate Schedule A reporting ensures proper trust fund allocation and helps avoid IRS mismatches or notices.
Schedule C
Claims 		Claims, credits, or refunds related to fuel excise tax
  • Credits for nontaxable fuel use (farming, off-highway use, exempt entities)
  • Refunds of previously overpaid fuel excise tax
 Schedule C allows eligible credits to offset tax liability and requires proper documentation to support claims.

Taxable vs. Nontaxable Fuel Use

Taxable fuel use

  • Highway transportation fuel
  • Certain aviation fuel usage

Nontaxable fuel use

  • Off-highway equipment and business use
  • Agricultural operations
  • Government and exempt entity use

Nontaxable fuel may be reported initially and credited later on Schedule C

Filing Frequency and Deadlines

  • Fuel excise tax returns are filed quarterly
  • File using IRS Form 720 by the IRS due date for each quarter
  • Timely filing avoids costly penalties and interest

Common Form 720 Fuel Filing Errors

Avoid mistakes such as:

Incorrect Codes

Incorrect IRS tax codes

Misreported

Misreported fuel gallons

Schedule A / C Errors

Missing or incorrect Schedule A or Schedule C entries

Missed Filing Deadline

Missing the quarterly filing deadline

Missing Documentation

Lack of documentation for credits and refunds

Advantages of Choosing Us

IRS-Authorized

IRS-Authorized Form 720 E-File Provider

100% Web-Based Platform

Web-Based Platform With No Downloads

Step-by-Step Dashboard

Simple, Step-by-Step Filing Dashboard

Built-In Validations

Built-In Validations to Reduce Errors

Schedule A & C Support

Accurate Schedule A and Schedule C Support

Affordable Pricing

Affordable Pricing and Free Account Setup

Dedicated Support

Dedicated Support for Fuel Tax Filers

Trusted By

Trusted by Businesses and Tax Professionals

Frequently Asked Questions

Fuel excise tax liability is reported on Form 720, Schedule A. It is categorized based on the relevant trust fund for each.

Fuel excise tax Schedule C must be filed whenever a taxpayer claims credits or refunds for nontaxable fuel usage or overpayments.

Yes. Therefore, if you had reportable fuel activity within the quarter, you may still have the obligation to complete a tax return.

Yes. Taxable fuel usage is reported in Schedule A. While the taxpayer can also claim a fuel excise tax credit in the same tax year using Schedule C.

Yes, E-File720 can reduce errors when e-filing your tax return. It will confirm the return was submitted to the IRS and decrease processing time.