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Kerosene for Use in Aviation Tax

What is the Kerosene for Use in Aviation Tax (IRS No. 69)?

The Kerosene for Use in Aviation Tax is a federal excise tax imposed under Internal Revenue Code Section 4081 . This tax applies to kerosene used in aviation and is categorized under Fuel Excise Taxes in Form 720. For federal excise tax purposes, kerosene used in aviation is treated as taxable fuel.

Key Points

Tax rate: The excise tax rate for kerosene used in aviation is $0.219 per gallon, as listed on Form 720 under IRS No. 69.

Qualification requirement: To be taxed at $0.219 per gallon, the fuel must meet IRS requirements, including:

  • The fuel must be used in aviation, primarily for aircraft propulsion.
  • The producer or importer must be registered with the IRS.
 

Higher rate if not qualified: If the fuel is not used in aviation, it may be taxed at the standard kerosene rate of $0.244 per gallon.

When tax applies:The tax is imposed when the fuel is removed from a refinery or terminal rack, imported into the United States, or sold or used in a taxable manner for aviation purposes.

Credits and refunds: Credits or refunds may be available if the fuel is used in a nontaxable manner, subject to IRS rules.

Who Is Responsible for Paying the Kerosene
for Use in Aviation Tax (IRS No. 69)?

The responsibility for paying the tax generally falls on:

  • Position holders when the fuel is removed from a terminal rack.
  • Importers when the fuel is entered into the United States.
  • Other liable parties as defined under IRC Section 4081, depending on the transaction. The liable party must report and remit the tax by filing Form 720 for the quarter in which the tax liability arises.

Why Choose Electronic Filing for Your Kerosene for Use in Aviation Tax (IRS No. 69)?

Cost-Effective and Time-Saving
E-filing eliminates the need for printing, mailing, and the associated costs. It also saves time by streamlining the submission process, allowing you to focus on other important aspects of your business operations.
Secure and Reliable
Electronic filing is a secure method for submitting your forms, reducing the risk of lost or delayed paper returns. With encrypted transmissions, your data is protected throughout the submission process.
Easy Tracking and Record Keeping
Once your return is submitted electronically, you can easily track its status. The IRS provides real-time updates, so you’re always aware of the filing status and any next steps, making record-keeping more manageable.

Steps to Complete Your Kerosene for Use in Aviation Tax
(IRS No. 69) Filing with Simple720

STEP 1
Enter Business Details
Provide your business name, address, EIN, and contact information.
Filing Steps Image 1
Filing Steps Image 2
STEP 2
Tax Information
Select “Kerosene for Use in Aviation Tax (69)” under the Fuel Taxes category.
Enter
  • Tax Date
  • Number of gallons
  • Two-Party Exchange
  • Receiver in Two-Party Exchange
STEP 3
Payment Information
Review the auto calculated tax amount and select your preferred payment method to finalize the filing.
Filing Steps Image 3
File Form 720 Online

Why Choose Simple720 for Filing Your Kerosene for Use in Aviation Tax (IRS No. 69)?

IRS Authorized
Portal
Simple720 is an IRS-authorized e-file provider, ensuring your Kerosene for Use in Aviation Tax is submitted securely and in full compliance with IRS regulations.
AICPA SOC Certified
Portal
Our platform follows AICPA SOC-compliant security practices, using advanced encryption and strict data protection protocols to safeguard your sensitive information.
Comprehensive Customer
Support
Our customer support team is available to assist you with any questions or issues during the filing process, ensuring a smooth and hassle-free experience.

Simple720 Vs Others

IRS Authorized e-Filer Brand X Brand Y Brand Z
Cloud-Based Yes No No No
Software Download None Yes-PC Only Yes Yes
License None Required Required Required
Annual Contract No Required Required Required
All Excise Taxes Yes Fuel Taxes Only No No
Cost $50/return $1,000+/yr. $1,500+/yr. $5,000+/yr.
CHECK PRICING
Testimonial
What Clients Are Saying
— John A., Texas

Easy, Fast, and Affordable!
Simple720 made filing my Kerosene for Use in Aviation Tax a breeze! Their affordable pricing and compliance with IRS standards gave me peace of mind. Instant acknowledgment was a huge bonus!

— Sarah M., Florida

A Trusted E-Filing Solution
Filing through Simple720 was smooth and hassle-free. The platform follows IRS standards and provides instant acknowledgment, making it a trusted choice for aviation tax filings.

— David W., California

Highly Recommended for Aviation Fuel Taxes!
I was impressed with how affordable and easy it was to file my aviation fuel taxes. The IRS-compliant portal and quick acknowledgment make it the best choice for businesses.

File Form 720 Online

Frequently Asked Questions

The tax is generally paid by position holders when the fuel is removed from a terminal rack or by importers when entering the United States.

Yes, you may be eligible for a refund or credit if the fuel is used in a nontaxable manner, in accordance with IRS rules.

The tax is typically due when the fuel is removed from a terminal rack, imported into the United States, or sold for taxable use in aviation.

The tax must be reported and remitted by filing Form 720 for the quarter in which the tax liability arises.

Fuel excise taxes on Form 720 include the following IRS numbers, each for specific fuel types and rates:
  • 60 – Diesel fuel (tax on removal at terminal rack and other taxable events)
  • 104 – Diesel-Water Fuel Emulsion
  • 105 – Dyed diesel, LUST tax
  • 107 – Dyed kerosene, LUST tax
  • 119 – LUST tax, other exempt removals
  • 35 – Kerosene (terminal rack and other taxable events)
  • 104 – Diesel-water fuel emulsion Tax
  • 77 – Kerosene for use in commercial aviation
  • 111 – Kerosene for aviation, LUST tax on nontaxable uses
  • 79 – Other fuels (see instructions)
  • 62 – Gasoline (terminal rack and other taxable events)
  • 13 – Liquid fuel used in fractional aircraft ownership programs
  • 14 – Aviation gasoline
  • 112 – Liquefied petroleum gas (LPG)
  • 118 – “P Series” fuels
  • 120 – Compressed natural gas (CNG)
  • 121 – Liquefied hydrogen
  • 122 – Fischer-Tropsch process liquid fuels from coal
  • 123 – Liquid fuel derived from biomass
  • 124 – Liquefied natural gas (LNG)

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