Guidance for RFS 2013, 2014 & 2015 

Annual Compliance Reporting
Compliance Division

Office of Transportation and Air Quality

U.S. Environmental Protection Agency

Guidance for RFS 2013, 2014 & 2015 

Annual Compliance Reporting

EPA-420-B-16-044

February 2016
 1 

Guidance for RFS 2013, 2014 & 2015 Annual Compliance Reporting

This guidance document is intended to assist obligated parties and renewable fuel exporters in 

reporting their Renewable Fuel Standard (RFS) Renewable Volume Obligations (RVOs) 

reporting for the 2013, 2014 and 2015 compliance years. In addition to this guidance 

document, additional information can be found on the RFS website at: 

http://www.epa.gov/renewable-fuel-standard-program 

Any obligated party, as described in §80.1406, that produced or imported gasoline or Motor 

Vehicle or nonroad, locomotive, or marine (MVNRLM) diesel fuel for use in the contiguous 48 

states plus Hawaii (Alaska if they opt-in) during a given compliance period must submit an RFS 

Annual Compliance Report pursuant to §80.1451(a). 

Any exporter of renewable fuels, as described in §80.1430, that exported a volume of renewable 

fuel from the contiguous 48 states plus Hawaii (Alaska if they opt-in) during a given 

compliance period must submit an RFS Annual Compliance Report pursuant to §80.1451(a). 

Parties that have more than one business activity that generate multiple RVOs, must report the 

information separately (i.e. imports, exports, and refining obligations must be met separately). 

Further, prior to retiring RFS Renewable Identification Numbers (RINs) for compliance, 

gasoline and diesel refiners are required to indicate the compliance level that they choose to 

report based on aggregate (or refinery by refinery) in the OTAQReg: Fuels Programs 

Registration interface on Central Data Exchange (CDX). Note: The compliance level only 

needs to be indicated in OTAQReg once unless the company plans to change their compliance 

level. However, if the obligated party carries a deficit from one year to the next, then the party 

must maintain the same approach to aggregation in the next calendar year per 

§80.1427(b)(1)(iv). 

 

This guidance document will briefly discuss features that have been implemented in the EPA 

Moderated Transaction System (EMTS) to assist obligated parties and renewable fuel exporters 

with their RFS annual compliance requirements. These features will aid users in completing 

their RFS0303 Annual Compliance Report, which is required pursuant to §80.1451(a). For 

more information on all EMTS features, please visit the EMTS documents web page at: 

http://www.epa.gov/fuels-registration-reporting-and-compliance-help/how-use-emts-reporttransactions-fuel-programs

Regulated parties may use this document to aid in achieving compliance with the RFS program 

regulations. However, this document does not in any way alter the requirements of those 

regulations. This document does not establish or change legal rights or obligations. It does not 

establish h binding rules or requirements and is not fully determinative of the issues addressed. 

Agency decisions in any particular case will be made applying the laws and regulations on the 

basis of specific facts and actual action. 

 

 
 2 

 

Contents 

1.0 General Information for Obligated Parties .......................................................................... 3

1.1 What information do I have to submit? .........................................................................3

1.2 What RINs can be used to satisfy each RVO? ..............................................................3

1.3 What are the deadlines? .................................................................................................6

2.0 Obligated Parties: Refiners or Importers of gasoline or diesel fuel ..................................... 8

2.1 Refiners: Selecting Compliance Level in CDX .............................................................8

2.2 Obligated Parties: RFS0303 Guidance ..........................................................................9

2.3 Obligated Parties: Report Calculations........................................................................10

3.0 Renewable Fuel Exporters ................................................................................................. 13

3.1 Exporters: RFS0303 Guidance ....................................................................................13

3.2 Exporters: Deficit Carryovers ......................................................................................13

4.0 Purchasing Cellulosic Biofuel Waiver Credits .................................................................. 15

4.1 Pay.gov Electronic Payments ......................................................................................15

4.2 Electronic Payments via Fedwire ................................................................................27

4.3 Mail Payment ...............................................................................................................28

APPENDIX I .................................................................................................................................29

APPENDIX II ................................................................................................................................35

 
 3 

1.0 General Information for Obligated Parties 

 

All obligated parties are required to submit the RFS0303: RFS Annual Compliance Report. The 

RFS0303 report is used to demonstrate compliance with the RVOs that obligated parties and 

renewable fuel exporters acquired based on their compliance year activities. 

 

The following information is general information for all obligated parties and exporters. 

Specific information based on the business activities of an obligated party or exporter can be 

found in sections 2 through 4. 

1.1 What information do I have to submit? 

Obligated parties and renewable fuel exporters are required to submit all information listed in 

§80.1451(a). All of the required RFS RIN information will be entered and submitted in the 

RFS0303 report. 

1.2 What RINs can be used to satisfy each RVO? 

Renewable Volume Obligation Nesting: 

RVOs are “nested,” meaning that certain types of RINs can be used to satisfy multiple RVOs. 

For example, a RIN with a D code of 4 may be used toward satisfying a biomass-based diesel 

RVO, an advanced biofuel RVO, and renewable fuel RVO for the same compliance year. 

However, a RIN with a D code of 5 or 6 may not be used to meet a biomass-based diesel RVO. 

Different Types of RINs: 

Under RFS, certain types of RINs can be used to fulfill various obligations. Pursuant to 40 

CFR 80.1427(a)(2)-(4), the following types of RINs may be used to satisfy the specific RVOs: 

Table 1 – Which RIN D codes can satisfy each Renewable Volume Obligation (RVO) 

pursuant to 40 CFR 80.1427(a)(2)-(4)? 

D Code Cellulosic 

Biofuel RVO 

Biomass-Based 

Diesel RVO 

Advanced 

Biofuel RVO 

Renewable Fuel 

RVO 

3   

4   

5  

6 

7 * *  

Note: * indicates a RIN with a D code of 7 may be used to meet either the Cellulosic Biofuel 

RVO or the Biomass-Based Diesel RVO, but not both RVOs pursuant to 40 CFR 

80.1427(3)(ii). 
 4 

Additional Notes: 

1) When filling out the RFS0303 report, parties must carry the entire number of RINs used for 

compliance purposes throughout the nested standards regardless of showing an excess of RINs 

for another RVO category. In a given compliance year, the number of cellulosic biofuel and 

biomass-based diesel RINs may cover the advanced biofuel RVO in excess. The number of 

RINs retired should not be reduced to equal the advanced biofuel RVO, but instead should show 

a retirement in excess for the advanced biofuel RVO row. 

 

Example 1: 

• An obligated party uses 400 D3 2014 RFS RINs for compliance, then 400 must appear in field 

16 for the rows with “CB”, “AB”, and “RF” in field 9. 

Renewable 

Volume 

Obligation 

(Name)

~ 

Prioryear 

RFS 

RINs 

used, 

D code 

of 3

Currentyear 

RFS 

RINs 

used, D 

code of 3

Prioryear 

RFS 

RINs 

used, 

D code 

of 4

CB ~ NA 400 NA

BD ~ NA NA NA

AB ~ NA 400 NA

RF ~ NA 400 NA

• An obligated party uses 110,000 D4 2014 RFS RINs for compliance, then 110,000 must appear 

in field 17 for the rows with “BD”, “AB”, and “RF” in field 9. 

Renewable 

Volume 

Obligation 

(Name)

~ 

Prioryear 

RFS 

RINs 

used, 

D code 

of 3

Currentyear 

RFS 

RINs 

used, D 

code of 3

Prioryear 

RFS 

RINs 

used, D 

code of 

4

CB ~ NA NA NA

BD ~ NA NA 110,000

AB ~ NA NA 110,000

RF ~ NA NA 110,000

2) RINs can only be used in one compliance year 

3) The value of prior-year RINs may not exceed values determined by the following equations: 

(Prior years RINs used)CB ≤ 0.20 * Current-year RVOCB

(Prior years RINs used)BD ≤ 0.20 * Current-year RVOBD
 5 

(Prior years RINs used)AB ≤ 0.20 * Current-year RVOAB

(Prior years RINs used)RF ≤ 0.20 * Current-year RVORF

EMTS Features 

Compliance Data User Interface in EMTS 

 

The Compliance Data user interface page in EMTS is a listing of all RINs retired for 

compliance, broken out by: 

• RIN Type (D code) 

• RIN Year 

• Compliance Level (AGREF, AGIMP, EXPRT, or refinery-by-refinery) 

• RIN Quantity 

This page provides total RIN quantities that have been retired for compliance and may be used 

as a reference for the Annual Compliance Report. Specifically, this page will assist parties to 

complete fields 15 through 24 of the RFS0303 Annual Compliance Report. 

 

This interface can be found under the Reports Tab on the horizontal toolbar in EMTS. 

 
 6 

1.3 What are the deadlines? 

Table 2 – Annual Compliance & Attest Reporting deadlines 

Regulated Party Category 

Revised Annual 

Compliance Deadline 

Revised Attest Engagement 

Reporting Deadline 

2013 Compliance Year

RIN-generating renewable fuel 

producers and importers; other 

parties owning RINs 

N/A March 1, 2016 

Independent third-party auditors N/A N/A 

Renewable fuel exporters March 1, 2016 June 1, 2016 

Obligated parties March 1, 2016 June 1, 2016 

2014 Compliance Year

RIN-generating renewable fuel 

producers and importers; other 

parties owning RINs 

N/A March 1, 2016 

Independent third-party auditors N/A March 1, 2016 

Renewable fuel exporters 

January 1 – September 16, 2014 

 

 Partial report: 

March 31, 2015 

 

Full report: 

March 1, 2016 

 Partial report: 

June 1, 2015 

 

Full report: June 1, 2016 

Renewable fuel exporters 

September 17 – December 31, 

2014 

 

March 31, 2015 June 1, 2015 

Obligated parties August 1, 2016 December 1, 2016 

2015 Compliance Year

RIN-generating renewable fuel 

producers and importers; other 

parties owning RINs 

N/A June 1, 2016 

Independent third-party auditors N/A June 1, 2016 

Renewable fuel exporters March 31, 2016 June 1, 2016 
 7 

Obligated parties December 1, 2016 March 1, 2017 

Additional RFS EMTS RIN Notes: 

1. In order to retire RFS RINs for compliance by the deadline, all transactions must be completed 

and processed in EMTS prior to the deadline. Although EMTS can accept and process certain 

transactions rather quickly, RIN retirements may take longer to process when multiple RIN 

batches are involved. If EMTS is unable to process the transactions by the deadline, then those 

RINs will be unavailable for retirement for that compliance year. 

 

2. As discussed above, RIN retirements may take longer to process when multiple RIN batches are 

involved. Due to a longer processing time, a session in the EMTS User Interface may timeout 

prior to the processing completion. Therefore, EPA suggests that parties who intend to retire a 

large quantity of RINs for compliance use an XML file. XML files should be submitted at least 

one week prior to the compliance deadline. Obligated parties using the web user interface 

should retire no more than one million RINs at a time to avoid system delays. 
 8 

2.0 Obligated Parties: Refiners or Importers of gasoline or diesel fuel

Obligated parties under the RFS program are refiners or importers of gasoline or diesel fuel.

Refiners may comply in the aggregate or on a refinery-by-refinery basis. Prior to the retirement 

of RFS RINs in EMTS, refiners must update their registration via the OTAQReg: Fuels 

Programs Registration application to indicate how they plan to comply. 

 

Note: The compliance level only needs to be indicated in OTAQReg once unless the company 

plans to change their compliance level. However, if the obligated party carries a deficit from 

one year to the next, then the party must maintain the same approach to aggregation in the next 

calendar year per §80.1427(b)(1)(iv). 

 

2.1 Refiners: Selecting Compliance Level in CDX 

Pursuant to 80.1406(c)(1), an obligated party may comply with its annual compliance 

requirements for all of its refineries in aggregate, or for each refinery individually. However, if 

the obligated party carries a deficit from one year to the next, then the party must maintain the 

same approach to aggregation in the next calendar year per §80.1427(b)(1)(iv). 

 

Note: The compliance level only needs to be indicated in OTAQReg once unless the company 

plans to change their compliance level. The compliance level must be submitted and activated 

by EPA prior to the retirement of RINs for compliance. 

More information on updating company registrations can be found at http://www.epa.gov/fuelsregistration-reporting-and-compliance-help/how-register-company-fuel-programs.

 

In order to select the compliance level, a CDX user will login to CDX and: 

1. Select the OTAQReg: Fuels Programs Registration link. 

2. On the OTAQ Registration Program Home page, select your company by clicking the 

Company Name. 

3. Select the EDIT button in the top right corner of the page. 

4. Scroll down to the bottom of the page and select the compliance level. 

 
 9 

5. Once the compliance level has been selected, if no other updates need to be made in the 

registration, click Review at the top corner of the page. 

6. Review the information. The user will be unable to edit any information on this page. If the 

information looks correct, click Submit at the bottom of the page. 

7. The user must save and print out the PDF forms that are generated on the Company 

Information: Print and Sign page. Once the forms are printed, click Continue. 

Note: The PDF registration must be printed and signed by the Responsible Corporate Officer 

(RCO) that EPA currently has on file for the company. These forms must be sent to EPA by 

either: 

US Mail: 

U.S. Environmental Protection Agency 

Fuels Programs Registration (6405A) 

0 Pennsylvania Avenue, NW Washington, 

DC 20460 

Commercial Delivery: 

U.S. Environmental Protection Agency 

William Jefferson Clinton Building - 

North

Mail Code 6405A, Room 6520V 

1200 Pennsylvania Ave, NW

Washington, DC 20004

 

8. You will be taken back to the OTAQ Registration Home page where you should be able to see a 

pending company update request. 

 

2.2 Obligated Parties: RFS0303 Guidance 

The RFS0303 reporting instructions can be found on the Renewable Fuel Standards Reporting 

Forms web page at 

http://www.epa.gov/fuels-registration-reporting-and-compliance-help/rfs0303-rfs-annualcompliance-report. 

Please refer to Appendix I for Field No., Field Name, and Field Description for the RFS0303 

Form.

Gasoline or Diesel Refiners 

In the “Compliance Basis/Facility ID” field (Field No. 8) of the RFS0303 report, the refiner must 

enter either AGREF (aggregate) or the 5-digit facility ID (refinery-by-refinery). Regardless, the 

party will have at least four rows, one for each RVO. 

Note: If complying refinery-by-refinery, one row for each RVO at each refinery (e.g. 2 refineries 

will have 8 rows, 3 refineries would have 12 rows). 

Gasoline or Diesel Importers 

Importers, of gasoline or diesel, must comply in aggregate. 

In Field 8 of the RFS0303 report, the importer must enter AGIMP and will have four rows, one 

for each RVO.
 10 

2.3 Obligated Parties: Report Calculations 

2.3.1 RFS Standards

EPA establishes the RFS standards (40 CFR 80.1405) through a notice-and-comment rulemaking 

process with opportunity for public comment and stakeholder engagement. 

Table 3 – RFS Final Percentage Standards

 2013 2014 2015 2016 

Cellulosic 

biofuel 0.00% 0.019% 0.069% 0.128% 

Biomassbased diesel 1.13% 1.41% 1.49% 1.59% 

Advanced 

biofuel 1.62% 1.51% 1.62% 2.01% 

Renewable 

fuel 9.74% 9.19% 9.52% 10.10% 

2.3.2 RVO Calculation 

The RVO for an obligated party are determined according to the following formulas: 

RVOi = (RFStdi * (GVi + DVi)) + Di-1

Where:

RVORF,i = The Renewable Volume Obligation for renewable fuel for an obligated party for calendar year i, 

in gallons. 

RFStdRF,i = The standard for renewable fuel for calendar year i, determined by EPA pursuant to §80.1405, 

in percent.

GVi = The non-renewable gasoline volume, which is produced in or imported into the 48 contiguous states 

or Hawaii by an obligated party in calendar year i, in gallons.

DVi = The non-renewable diesel volume, produced in or imported into the 48 contiguous states or Hawaii 

by an obligated party in calendar year i, in gallons. 

Di-1 = Deficit carryover from the previous year for renewable fuel, in gallons 
 11 

Sample Calculations – Refer to Appendix II - Sample Annual Compliance Report 

• From the sample table, RVO for 2015 Biomass-based Diesel (BD) should be: 

RVOBD,2015 = �

1.49

100 ∗ 72,000,000� + 14,900 = 1,087,700 

• RVO for 2014 Advanced Biofuel (AB) should be: 

RVOAB,2014 = �

1.51

100 ∗ 60,000,000� = 906,000 

2.3.3 Deficit Calculation

An obligated party who fails to meet its obligation in a given year may carryover a deficit into 

the following year pursuant to 40 CFR 80.1427(b) given that they meet the following 

requirements: 

A deficit has not been carried over from the previous year for that specific RVO; and the 

party meets all RVOs of the deficit category in the following year. 

A deficit is calculated according to the following formula: 

Di= RVOi− [(ΣRINNUM)i+ (ΣRINNUM)i-1] 

Where: 

Di= The deficit, in gallons, generated in calendar year i that must be carried over to year i+1 if 

allowed pursuant to paragraph (b)(1) of this section. 

RVOi= The Renewable Volume Obligation for the obligated party or renewable fuel exporter 

for calendar year i, in gallons. 

(ΣRINNUM)i= Sum of all acquired gallon-RINs that were generated in year i and are being 

applied towards the RVOi, in gallons. 

(ΣRINNUM)i-1= Sum of all acquired gallon-RINs that were generated in year i-1 and are being 

applied towards the RVOi, in gallons. 

Sample Calculations - Refer to Appendix II - Sample Annual Compliance Report 

• For Report year 2014, RVO name as CB, the Deficit RVO calculation should be: 

D2014= 11,400 – [(8000)] = 3,400 

• For Report year 2014, RVO name as BD, the Deficit RVO calculation should be: 

D2014= 846,000 – [(900,000)] = -54,000 => Deficit should be 0

• For Report year 2014, RVO name as AB, the Deficit RVO calculation should be: 

D2014= 906,000 – [(8,000 + 900,000 +40,000) + (2,000)] = -44,000 => Deficit should be 0
 12 

• For Report year 2014, RVO name as RF, the Deficit RVO calculation should be: 

D2014= 5,544,000 – [(8,000 + 90,000 +40,000+4,200,000) + (2,000 + 67,000)] = 327,000 

2.3.4 RFS Annual Report Checklist

• Renewable fuel exporters that have an RVO other than renewable fuel incur nested obligations 

(e.g. for an export of biodiesel, an exporter will have a Biomass-Based Diesel RVO, Advanced 

Biofuel RVO, and a Renewable Fuel RVO). 

Table 4 describes Fields that must contain “NA” in the RFS0303: RFS Annual Compliance 

Report for each RVO 

RVO 

(name) Prior-year 

RFS RINs 

used, D 

code of 3

Currentyear RFS 

RINs 

used, D 

code of 3

Prior-year 

RFS RINs 

used, D 

code of 4

Currentyear RFS

RINs 

used, D 

code of 4

Prior-year 

RFS RINs 

used, D 

code of 5

Currentyear RFS 

RINs 

used, D 

code of 5

Prior-year 

RFS RINs 

used, D 

code of 6

Currentyear RFS 

RINs 

used, D 

code of 6

Prior-year 

RFS RINs 

used, D 

code of 7

Currentyear RFS 

RINs 

used, D 

code of 7

Cellulosic 

Biofuel 

Waiver 

Credits 

Used

Cellulosic 

Biofuel 

Waiver 

Credits 

Payment 

Method

Cellulosic 

Biofuel 

Waiver 

Credits ID

CB NA NA NA NA NA NA 

BD NA NA NA NA NA NA NA NA NA

AB NA NA NA NA NA

RF NA NA NA

• The amount of Prior-year RINs that may be used for compliance must be less than equal to 20% 

of the RVO:

Prior-year RINs used for each RVOs ≤ 0.20 x RVO

Sample Calculation - Refer to Appendix II - Sample Annual Compliance Report 

• For a report year 2015 with RVO name as CB, the amount of prior year RINs that may be used 

for compliance must satisfy the following formulas: 

3,000 ≤ 0.20 x 53,080

• For a report year 2015 with RVO name as RF, the amount of prior year RINs that may be used 

for compliance must satisfy the following formulas: 

[3,000+300,000] ≤ 0.20 x 7,181,400
 13 

3.0 Renewable Fuel Exporters

Renewable fuel exporters must comply in aggregate. 

 

In [Field No. 8] of the RFS0303 report, the exporter must enter EXPRT and will have between 

one and four rows based on the export activity. 

 

Note: Renewable fuel exporters that have an RVO other than renewable fuel incur nested 

obligations (e.g. for an export of biodiesel, an exporter will have a Biomass-Based Diesel RVO, 

an Advanced Biofuel RVO, and a Renewable Fuel RVO). Table 2 describes which volumes of 

renewable fuel need to be included when an exporter calculates their RVO(s), pursuant to 

§80.1407. 

Table 5 – This table provides examples of which volumes of a renewable fuel export incur 

specific Renewable Volume Obligations (RVO) pursuant to §80.1430. 

Renewable Fuel 

Export 

Cellulosic 

Biofuel RVO 

Biomass-Based 

Diesel RVO 

Advanced 

Biofuel RVO 

Renewable 

Fuel RVO 

Biodiesel No Yes Yes Yes 

Non-Ester 

Renewable Diesel No Yes Yes Yes 

Cellulosic Biofuel Yes No Yes Yes 

Cellulosic Diesel Either Cellulosic Biofuel or 

Biomass-Based Diesel (only 1) Yes Yes 

Advanced Biofuel No No Yes Yes 

Renewable Fuel No No No Yes 

3.1 Exporters: RFS0303 Guidance 

The RFS0303 reporting instructions can be found on the Renewable Fuel Standards Reporting 

Forms web page at 

http://www.epa.gov/fuels-registration-reporting-and-compliance-help/list-all-quarterly-andannual-reports-renewable

3.2 Exporters: Deficit Carryovers 

 

Please refer to Section 2.3.3 for deficit carryovers calculation
 14 

3.3 Exporter Renewable Volume Obligations (ERVOs)

An exporter of renewable fuel shall determine its Exporter Renewable Volume Obligations from 

the volumes of the renewable fuel exported.

ERVOi = VOLk* EVk

Where:

ERVOi = The Exporter Renewable Volume Obligation for discrete volume k, in gallons. 

k = A discrete volume of exported renewable fuel that is exported in a single shipment. 

VOLk = The standardized volume of discrete volume k, in gallons, calculated in accordance with 

§80.1426(f)(8). 

EVk = The equivalence value associated with discrete volume k.

If the exporter knows or has reason to know that a volume of exported renewable fuel is 

cellulosic diesel, the exporter must treat the exported volume as either cellulosic biofuel or 

biomass-based diesel when determining his Renewable Volume Obligations 

For the purposes of calculating the Renewable Volume Obligations: 

• If the equivalence value for a volume of exported renewable fuel can be determined pursuant to 

§80.1415 based on its composition, then the appropriate equivalence value shall be used in the 

calculation of the exporter's Renewable Volume Obligations

• If the category of the exported renewable fuel is known to be biomass-based diesel but the 

composition is unknown, the value of EVk shall be 1.5. 

• If neither the category nor composition of a volume of exported renewable fuel can be 

determined, the value of EVk shall be 1.0. 

For renewable fuels that are in the form of a blend at the time of export, the exporter shall 

determine the volume of exported renewable fuel based on one of the following: 

• Information from the supplier of the blend of the concentration of renewable fuel in the blend. 

• Determination of the renewable portion of the blend using Method B or Method C of ASTM D 

6866 (incorporated by reference, see §80.1468), or an alternative test method as approved by the 

EPA.

• Assuming the maximum concentration of the renewable fuel in the blend as allowed by law 

and/or regulation. 

Each exporter of renewable fuel must fulfill its ERVO for each discrete volume of exported 

renewable fuel within thirty days of export, and must demonstrate compliance with its ERVOs 

pursuant to §80.1427(c). 
 15 

4.0 Purchasing Cellulosic Biofuel Waiver Credits

Any obligated party, as described in §80.1406, that produces or imports Gasoline or MVNRLM 

Diesel fuel for use in the contiguous 48 states plus Hawaii (Alaska if they opt-in) during a given 

compliance period, must submit an RFS Annual Compliance Report under §80.1451(a). 

 

Pursuant to §80.1456, if EPA reduces the applicable volume of cellulosic biofuel pursuant to 

section 211(o)(7)(D)(i) of the Clean Air Act (42 U.S.C. 7545(o)(7)(D)(i)) for any given 

compliance year, then EPA will provide cellulosic biofuel waiver credits for purchase for that 

compliance year. This excludes biodiesel producers registered as diesel refiners and does not 

apply to renewable fuel exporters. 

 

EPA has three methods for obligated parties to purchase EPA Cellulosic Biofuel Waiver Credits 

(Only one may be used): 

1. Pay.gov electronic payment (credit card, debit card, or eCheck); 

2. Fedwire payment (bank wire transfer); or 

3. Mail Payment (paper check). 

4.1 Pay.gov Electronic Payments 

The OTAQ Cellulosic Biofuel Wavier Credits application is hosted by the Central Data 

Exchange (CDX). CDX is the system that EPA has provided to all programs to standardize and 

centralize the reporting functions and data submissions that are required of the various EPA 

regulated communities. In order to access Cellulosic Biofuel Waiver Credits, users must first be 

registered users of CDX. 

4.1.1 Associating with an obligated party in CDX OTAQReg (Fuels Programs Registration 

system)

To access Pay.gov, the user must first be associated with an obligated party within CDX 

OTAQReg (Fuels Programs Registration system) with the “Cellulosic Biofuel Waiver Credits 

(Pay.gov) Submitter” role. 

Please refer to the following website for guidance on associating with a company or adding a 

new role to an existing association within CDX OTAQReg: http://www.epa.gov/fuelsregistration-reporting-and-compliance-help/user-associations-fuel-programs-systems 

4.1.2 Adding Pay.gov application to an existing CDX account: 

In order to access Pay.gov, the user must add the application to their CDX account if they do 

not already have this application listed on their MyCDX page. Please add the Pay.gov 

application by following these steps: 
 16 

• Login to CDX (http://cdx.epa.gov) 

• You will be at the MyCDX page. Select the “Add Program Service” button: 

 

 

• On the Edit Account Profile page, select the “OTAQWaiverCredits: Cellulosic Biofuel Waiver 

Credits Pay.gov Application” link:
 17 

 

• On the next page, select the “Submitter” role in the drop-down menu and then select the 

“Request Role Access” button:
 18 

 

• On the next page, you will be prompted to select an organization. You should already have a 

“Current Organization” under which you have added your other OTAQ program services. 

Select the appropriate organization and then select the “Submit Request for Access” button:
 19 

 

• You will then see a message indicating that you have successfully added the Pay.gov 

application under your organization: 
 20 

4.1.2 Accessing the Cellulosic Biofuel Waiver Credit Program Application

In order to access the Cellulosic Biofuel Waiver Credit Program Application, 

the 

“OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application” must be active 

in the user profile. Once it is active, it will show up on the MyCDX homepage. Click on the 

“OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application” link to 

continue: 
 21 

 

 

• The Cellulosic Biofuel Waiver Credit Program Home page looks like this: 
 22 

• Once on the homepage, click on “Purchase Credits” link to the left of the page. 

• The “Purchase Information” page is where you will provide your payment information: 
 23 

 

• The following information must be provided on the Purchase Credits page: 

- Company Name (selected from the drop down menu) 

- Compliance Level

- Facility ID (only required if complying on a refinery by refinery basis)

- Number of Credits to be purchased. 

• Once all the information has been entered on the Purchase Credits page, click the “Calculate 

Total” button. 

• This will direct you to the Review Purchase Information page: 
 24 

• Confirm the following information on the Purchase Information page: 

- Amount of credits being purchased 

- Per-credit price

- Total purchasing price 

• If all the information looks correct click the “Continue to Pay.gov” button. 

• Payment Information must be entered in order to continue with the purchase: 
 25 

 

• Once all the information is added, click the “Continue with ACH Payment” button to continue. 

• The Authorize Payment page contains the payment summary. Users may opt to enter an email 

address to receive a confirmation receipt: 
 26 

 
 27 

• If all the information is correct, the user must read accept the Authorization and Disclosure 

statement by clicking on the check box. Then the user may click “Submit Payment.”

• Once the submission has been accepted, the Credit Purchase History Detail page will be 

displayed. At the top of this page, it will indicate that the submission was successfully 

received: 

 

If you have any questions relating to purchasing waiver credits please contact the EPA 

Fuels Programs and EMTS Support Line: support@epamts-support.com. 

4.2 Electronic Payments via Fedwire 

Be sure to include your Company Name, Company ID and reference "EPA Cellulosic Biofuel 

Waiver Credits" on the funds transfer. 
 28 

Receiving Financial Institution = TREAS NYC 

Receiving FI ABA (routing #) = 021030004 

Beneficiary Account = 68011233 

Beneficiary Name = EPA 

 

On the RFS0303 Report, [Field No. 26] = Fedwire 

4.3 Mail Payment 

Parties must submit the RFS Cellulosic Biofuel Waiver Credit Form along with their paper 

checks. This form can be found on the RFS Reporting Forms webpage 

http://www.epa.gov/fuels-registration-reporting-and-compliance-help/cellulosic-waiver-creditform. 

In addition to the form mentioned above, paper checks must have the following information: 

 

• Pay to the order of: U.S. EPA 

• Memo: RFS– CB 

Address for check payments: 

US Environmental Protection Agency 

Las Vegas Finance Center 

PO Box 979087 

St. Louis, MO 63197-9000 

 

On the RFS0303 Report, [Field No. 26] = Mail 

 

Additional Notes: 

• Renewable Fuel Exporters and other non-obligated parties may not purchase EPA cellulosic 

biofuel waiver credits 

• Pursuant to 80.1456(b)(2), EPA cellulosic biofuel waiver credits are nonrefundable. 

• Pursuant to 80.1456(b)(3), EPA cellulosic biofuel waiver credits are nontransferable. 

• Pursuant to 80.1456(b)(4), EPA cellulosic biofuel waiver credits may only be used for an 

obligated party’s current year cellulosic biofuel RVO and not towards any prior year deficit 

cellulosic biofuel volume obligations. 
 29 

APPENDIX

APPENDIX I - RFS0303 Field Descriptions

Field 

Number

Field Name Units Field Formats, Codes, & Special Instruction

1 Report Form ID AAAAAAA; Character. 

RFS0303: Form ID for the RFS Annual 

Compliance Report

2. Report Type A; Character. Indicate whether this is the 

original report or a resubmission. Submit only 

one Original report, submit any corrections or 

updates as Resubmission(s): 

O: Original 

R: Resubmission 

3. CBI A; Character. Specify if the data contained 

within the report is being claimed as 

Confidential Business Information (CBI) under 

40 CFR Part 2, subpart B: 

Y: Confidential Business Information 

N: Non-Confidential Business Information 

4. Report Date MM/DD/YYYY; Character. Enter the date 

the original or resubmitted report is submitted. 

5. Report Year YYYY; Number. Indicate the compliance 

period (year) of the report. 

6. Company/Entity ID 9999; Number. Enter the four-digit, EPAassigned company/entity ID. 

7. Company Name AAAAAAA...; Character (125 Max). The 

reporting party’s name (Your company name). 

8. Compliance Basis/ 

Facility ID 

AAAAA; Character. Obligated parties 

indicate the compliance basis if aggregating, or 

submit separate facility reports which 

reference individual facility ID numbers. 

Please include all preceding zeros in five-digit 

facility ID numbers (if applicable). Imports 

and exports must be aggregated and reported 

separately from refining production. 

AGIMP: Aggregated Importer 

Compliance AGREF: Aggregated 

Refiner Compliance 

#####: The five-digit, EPA-assigned facility 

ID 
 30 

EXPRT: Renewable fuel exporter 

9. Renewable 

Volume Obligation 

(Name) 

AA; Character. Enter the code that 

corresponds to the Renewable Volume 

Obligation (RVO) contained in this report. 

Obligated parties must provide one report row 

for each RVO. Exporters must provide one 

report row for each applicable RVO. 

CB: Cellulosic Biofuel 

BD: Biomass-Based Diesel

AB: Advanced Biofuel

RF: Renewable Fuel

10. Renewable Fuel 

Export Type 

999; Number. Indicate code corresponding to 

the Fuel Type for exports. Only one Fuel Type 

may be entered per row. If [Field 8] is not 

EXPRT, then enter “NA”. 

10: Non-cellulosic Ethanol (EV 1.0) 

20: Biodiesel (EV 1.5) 

30: Cellulosic Diesel (EV application required)

40: Non-ester Renewable Diesel (EV 1.7)

41: Non-ester Renewable Diesel (EV 1.6)

42: Non-ester Renewable Diesel (EV 1.5)

60: Cellulosic Ethanol (EV 1.0) 

70: Butanol (EV 1.3) 

80: Biogas (77,000 Btu LHV/1 gallon) 

90: Cellulosic Jet Fuel (EV application 

required)

100: Cellulosic Heating Oil (EV application 

required)

110: Cellulosic Naphtha (EV application 

required)

130: Naphtha (EV 1.5) 

140: Renewable Jet Fuel (EV application 

required)

150: Renewable Heating Oil (EV 1.6)

151: Renewable Heating Oil (EV 1.1)

152: Renewable Heating Oil (EV 1.2)

153: Renewable Heating Oil (EV 1.7)

160: LPG (EV application required) 

170: Cellulosic Renewable Gasoline (EV 

application required)
 31 

171: Cellulosic Renewable Gasoline 

Blendstock (EV application required)

180: Fatty Acid Ethyl Ester

190: Renewable Compressed Natural Gas

200: Renewable Liquefied Natural Gas

210: Renewable Electricity

220: Dimethyl Ether 

11. Gasoline and 

Diesel production / 

Renewable Fuel 

Export volume 

gallons 999999999999; Number. Enter the total 

volume of all gasoline or diesel produced or 

imported for the compliance year as defined in 

§80.1407(c). 

If a renewable fuel exporter, the volume of 

renewable fuel exported in [Field 10]. 

12. Renewable Fuel 

Standard Value/ 

Equivalence 

Value 

Percentage 

or 

equivalence 

value 

99.999; Number. Obligated parties only. 

Enter the renewable fuel standard set by the 

EPA (Please see RFS Annual Standards 

rulemaking for percentages) as defined in 

§80.1405. 

If this is an export (EXPRT) report, enter the 

equivalence value provided in §80.1415 for 

the fuel indicated in [Field 10]. 

13. Renewable 

Volume 

Obligation 

(RVO) 

gallons 999999999999; Number. Enter the renewable 

volume obligation (RVO) as calculated in 

§80.1407 for obligated parties and §80.1430 

for exporters of renewable fuel, for the 

compliance period. 

Importers & Refiners: [Field 13] = ([Field 11] 

x [Field 12]/100) + [Field 14]
 32 

Exporters: [Field 13] = [Field 11] x [Field 12] 

14. Prior year Deficit 

RVO 

gallons 999999999999; Number. Enter prior year 

deficit RVO. If no deficit, enter “0”. 

15. Prior-year RFS 

RINs used, D code 

of 3 

gallons 9999999999; Number. Enter the total number 

of prioryear Cellulosic Biofuel (D3) RINs 

used for compliance.

16. Current-year RFS 

RINs used, D code 

of 3 

gallons 9999999999; Number. Enter the total number 

of currentyear Cellulosic Biofuel (D3) RINs 

used for compliance. 

17. Prior-year RFS 

RINs used, D code 

of 4 

gallons 9999999999; Number. Enter the total number 

of prioryear Biomass-Based Diesel (D4) RINs 

used for compliance.

18. Current-year RFS 

RINs used, D code 

of 4 

gallons 9999999999; Number. Enter the total number 

of currentyear Biomass-Based Diesel (D4) 

RINs used for compliance.

19. Prior-year RFS 

RINs used, D code 

of 5 

gallons 9999999999; Number. Enter the total number 

of prioryear Advanced Biofuel (D5) RINs 

used for compliance.

20. Current-year RFS 

RINs used, D code 

of 5 

gallons 9999999999; Number. Enter the total number 

of currentyear Advanced Biofuel (D5) RINs 

used for compliance.

21. Prior-year RFS

RINs used, D code 

of 6 

gallons 9999999999; Number. Enter the total number 

of prioryear Renewable Fuel (D6) RINs used 

for compliance.

22. Current-year RFS 

RINs used, D code 

of 6 

gallons 9999999999; Number. Enter the total number 

of currentyear Renewable Fuel (D6) RINs 

used for compliance.
 33 

23. Prior-year RFS 

RINs used, D code 

of 7 

gallons 9999999999; Number. Enter the total number 

of prioryear Cellulosic Diesel (D7) RINs used 

for compliance.

24. Current-year RFS 

RINs used, D code 

of 7 

gallons 9999999999; Number. Enter the total number 

of currentyear Cellulosic Diesel (D7) RINs 

used for compliance.

25. Cellulosic Biofuel 

Waiver Credits 

Used 

gallons 9999999999; Number. Enter the total number 

of cellulosic biofuel waiver credits used for 

compliance. 

If [Field 9] is not CB or no credits were 

purchased, enter “NA.”

Note: 

Cellulosic biofuel waiver credits may only be 

used for the 

RVO incurred in the compliance year (i.e. 

Cellulosic Biofuel waiver credits may not be 

used to satisfy a prior year deficit). 

Cellulosic biofuel waiver credits may only be 

used for a cellulosic biofuel RVO and cannot 

be used for BD, AB, or RF RVOs.

26. Cellulosic Biofuel 

Waiver Credits 

Payment Method 

gallons AAAAAAA; Character. Enter the method 

used to pay for the cellulosic biofuel waiver 

credits. 

If [Field 9] is not CB or no credits were 

purchased, enter “NA.” 

Pay.Gov: Submitted payment via Pay.Gov 

Fedwire: Submitted payment via Fedwire 

Mail: Mailed payment to the US Treasury

27. Cellulosic Biofuel 

Waiver Credits ID 

gallons AAAAAAA...; Character (125 Max). Enter 

transaction reference ID that was provided by 

the US Treasury for the purchase of cellulosic 

biofuel waiver credits. 

If a company has more than one transaction 

ID for the compliance year they must separate 

each transaction ID with #. 

If no reference ID, enter “NA” 
 34 

If [Field 9] is not CB or no credits were 

purchased, enter 

“NA.”

28. Deficit RVO gallons 999999999999; Number. Enter the deficit 

RVO carried over into the next year. 

[Field28]CB = [Field13] – {([Field16] + 

[Field24] + [Field25]) + ([Field15] + 

[Field23])}

[Field28]BD = [Field13] – {([Field18] + 

[Field24]) + ([Field17] + [Field23])}

[Field28]AB = [Field13] – {([Field16] + 

[Field18] + [Field20] + ([Field24]) + 

([Field15] + [Field17] + [Field19] + 

[Field23])}

[Field28]RF = [Field13] – {([Field16] + 

[Field18] + [Field20] + [Field 22]) + 

([Field 24]) + ([Field 15] + [Field 17] + 

[Field 19] + [Field 21] + [Field 23])}
 35 

APPENDIX II – Sample RFS Annual Compliance Report 
 36