Still mailing your Fuel Excise Tax returns the old-fashioned way? Make the move to online filing and complete your Form 720 in minutes.

Federal excise tax imposed on diesel fuel removed at the terminal rack, entered into the United States, or sold or used in a taxable manner. The tax generally applies to diesel used in highway vehicles and certain other taxable uses.

Tax on qualifying diesel-water fuel emulsion that meets IRS requirements, including minimum water content and proper registration. When qualified, it is taxed at a reduced per-gallon rate under IRC §4081.

Leaking Underground Storage Tank (LUST) tax that applies to dyed diesel fuel in specific taxable situations. Dyed diesel is generally used for off-highway purposes but may trigger LUST liability under certain removals or uses.

LUST tax imposed on dyed kerosene in particular taxable events. Dyed kerosene is normally for exempt uses but may become taxable depending on how it is removed or used.

LUST tax applied to certain fuel removals that are otherwise exempt from the main fuel excise tax. This ensures underground storage tank funding applies in specified cases.

Excise tax on kerosene removed at the terminal rack, entered into the United States, or sold for taxable use. The tax generally applies when kerosene is used as a motor fuel.

Tax imposed on kerosene used in aviation that does not qualify for the commercial aviation rate. This typically applies to non-commercial or private aviation uses.

Reduced-rate excise tax on kerosene used in commercial aviation operations. Special rules apply for foreign trade and certain international flights.

LUST tax that applies to aviation kerosene under specific nontaxable fuel use circumstances. It ensures underground storage tank funding even where the main excise tax does not apply.

Category covering taxable fuels not specifically listed elsewhere on Form 720. It applies to fuels that meet the definition of taxable fuel under IRC §4081 but do not fall under standard gasoline, diesel, or kerosene categories.

Federal excise tax imposed on gasoline removed at the terminal rack, entered into the United States, or sold or used in a taxable manner. This commonly applies to gasoline used in highway vehicles.

Tax on liquid fuel used in aircraft operated under fractional ownership programs. The tax is calculated differently from standard aviation fuel taxes.

Excise tax imposed on aviation gasoline used in aircraft operations. This fuel is distinct from kerosene-based jet fuel.

Tax on liquefied petroleum gas used as a motor fuel in vehicles. It applies when LPG is sold or used for highway transportation.

Excise tax on alternative “P Series” blended fuels recognized under federal fuel definitions. These fuels are taxed when used as motor fuel.

Tax imposed on compressed natural gas used as a motor fuel. The tax generally applies when CNG is sold for use in highway vehicles.

Excise tax on liquefied hydrogen used as a motor fuel. Liability arises when it is sold or used for taxable transportation purposes.

Tax on synthetic liquid fuel produced from coal using the Fischer-Tropsch process. It is taxed when used as a motor fuel.

Excise tax on liquid fuels produced from biomass sources. The tax applies when the fuel is used or sold for taxable motor fuel purposes.

Federal excise tax imposed on liquefied natural gas when it is used or sold as a motor fuel. The tax generally applies to LNG used in highway vehicles and other taxable transportation uses.