Form 720 (Rev. 6-2024)
Page 7
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Biodiesel, Renewable Diesel, or Sustainable Aviation Fuel Credit
Period of claim
Registration number
Biodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel, or produced a
mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel
mixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to
produce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel
additives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The biodiesel or renewable mixture
was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Sustainable aviation fuel (SAF)
mixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was produced by the
claimant in the United States, such mixture was used by the claimant (or sold by the claimant for use) in an aircraft, such sale
or use was in the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of
such aircraft occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that is
not kerosene that (i) either (A) meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of
ASTM D1655 Annex A1; (ii) is not derived from coprocessing an applicable material (or materials derived from an applicable
material) with a feedstock that is not biomass; (iii) is not derived from palm fatty acid distillates or petroleum; and (iv) has been
certified in accordance with section 40B(e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 50
percent. For all claims. Claimant has attached the appropriate certificates and, if applicable, appropriate reseller statements.
Claimant has no reason to believe that the information in the certificate or statement is false. See the instructions for additional
information and requirements.
Rate
Number of gallons
sold or used
Amount of claim
CRN
a Biodiesel (other than agri-biodiesel) mixtures $1.00
$
388
b
Agri-biodiesel mixtures 1.00 390
c
Renewable diesel mixtures 1.00 307
d
Sustainable aviation fuel mixtures (see instructions)
440
13 Alternative Fuel Credit and Alternative Fuel Mixture Credit Registration number
For the alternative fuel mixture credit, claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that
it (a) produced the alternative fuel, or (b) has in its possession the name, address, and EIN of the person(s) that sold the alternative
fuel to the claimant; the date of purchase; and an invoice or other documentation identifying the amount of the alternative fuel. The
claimant also certifies that it made no other claim for the amount of the alternative fuel, or has repaid the amount to the government.
The alternative fuel mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.
Rate
Gallons, or
gasoline or diesel
gallon equivalents
(see instructions)
Amount of claim
CRN
a Liquefied petroleum gas (LPG)* (see instructions) $.50
$
426
b
“P Series” fuels .50 427
c
Compressed natural gas (CNG)* (see instructions) .50 428
d
Reserved for future use
e Fischer-Tropsch process liquid fuel from coal (including peat) .50 430
f
Liquid fuel derived from biomass .50 431
g
Liquified natural gas (LNG)* (see instructions) .50 432
h
Liquified gas derived from biomass* .50 436
i
Compressed gas derived from biomass* .50 437
* You can’t claim the alternative fuel mixture credit for this fuel.
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Other claims. See the instructions. For lines 14b and 14c, see the Caution above line 1 on page 5.
Amount of claim
CRN
a Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33)
$
366
b
Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 415
c
Exported dyed kerosene 416
d
Diesel-water fuel emulsion
e Registered credit card issuers
Number of tires Amount of claim
CRN
f Taxable tires other than bias ply or super single tires
$
396
g
Taxable tires, bias ply or super single tires (other than super single tires designed for steering)
304
h
Taxable tires, super single tires designed for steering 305
i
Chemicals (other than ODCs)
454
j
Imported chemical substances
317
k
15
Total claims. Add amounts on lines 1 through 14. Enter the result here and on Form 720, Part III, line 4.
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Form 720 (Rev. 6-2024)