Renewable Fuel Standard OMB Control No. 2060-0688

RFS Independent Third-Party Mass Balance Expires 12/31/2017

Report Form ID: RFS2400

EPA Form No. 5900-361 Page 1 of 4

RFS Independent Third Party Mass Balance (RFS2400): Instructions for Completing

Who must report

 All independent third-party auditors that verify RINs beginning on September 16, 2014.

Reporting requirements

 Complete this report representing all mass and energy balances calculated as a single entry for the 

compliance quarter.

 40 CFR 80.1451(g)(2) sets forth the additional reporting requirements (available at:

http://www.ecfr.gov/cgi-bin/textidx?SID=354294fee688f6d54979e2638c0decf5&node=se40.17.80_11451&rgn=div8).

 Required fields and NA values – Certain report fields or parameters may be specific to select 

product types. If a report field does not apply to the reported batch, enter the value “NA”. Do not 

leave the field blank.

Reporting deadlines

 Independent third-party auditors shall report on a quarterly basis:

Production 

Calendar Quarter Time Period Covered

Quarterly Report 

Deadline

Quarter 1 January 1 – March 31 June 1

Quarter 2 April 1 – June 30 September 1

Quarter 3 July 1 – September 30 December 1

Quarter 4 October 1 – December 31 March 31

How to submit reports

 EPA maintains report templates, electronic submission procedures and additional support options 

at http://www.epa.gov/otaq/fuels/reporting/cdx.htm.

Field Instructions

Field 

No.

Field Name Units Field Formats, Codes & Special Instructions

1 Report Form ID AAAAAA; Character.

Enter RFS2400

2 Report Type A; Character. Specify if the data submitted in this 

report is original or if it is being resubmitted. Submit 

only one original report; any corrections or updates 

should be marked as a resubmission.

O = Original

R = Resubmission

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

report is 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 created.
Renewable Fuel Standard OMB Control No. 2060-0688

RFS Independent Third-Party Mass Balance Expires 12/31/2017

Report Form ID: RFS2400

EPA Form No. 5900-361 Page 2 of 4

Field 

No.

Field Name Units Field Formats, Codes & Special Instructions

5 Compliance Period

Year

YYYY; Character. Enter the averaging/compliance 

year the report covers.

6 Compliance Period 

Quarter

AA; Character. Enter the quarter under the compliance 

year this report covers:

Q1: Quarter 1 (January – March)

Q2: Quarter 2 (April – June)

Q3: Quarter 3 (July – September)

Q4: Quarter 4 (October – December)

7 Independent ThirdParty Auditor 

Company ID

AAAA; Character. Enter the EPA assigned fourcharacter ID for the Independent Third Party Auditor.

8 Independent ThirdParty Auditor 

Company Name

AAAA...; Character. Enter the registered name of the 

Independent Third-Party Auditor

9 Verified Renewable 

Fuel Producer 

Company Name

AAAA...; Character. Enter the registered name of the 

renewable fuel producer audited under an approved 

QAP under 80.1469.

10 Verified Renewable 

Fuel Producer 

Company ID

AAAA; Character. Enter the four digit company ID of 

the renewable fuel producer audited under an approved 

QAP under 80.1469.

11 Verified Renewable 

Fuel Producer Facility 

ID

AAAAA; Character. Enter the five digit facility ID of 

the renewable fuel production facility audited under an 

approved QAP under 80.1469.

12 Feedstock (value) 999999999999; Number. Enter the total numerical 

value of feedstock used as an input in the production 

process.

13 Feedstock (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to the feedstock value.

14 Chemicals (value) 999999999999; Number. Enter the total numerical 

value of chemicals used as an input in the production 

process.

15 Chemicals (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to the chemicals value. If none, 

enter “NA”.

16 Others (value) 999999999999; Number. Enter the total numerical 

value of other substance/material used which is not 

accounted for under the feedstock or chemical totals, as 

an input in the production process.

17 Others (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to the other substance/material 

used as an input in the production process. If none, 

enter “NA”.

18 Fuel Produced (value) 999999999999; Number. Enter the total amount of 

renewable fuel produced
Renewable Fuel Standard OMB Control No. 2060-0688

RFS Independent Third-Party Mass Balance Expires 12/31/2017

Report Form ID: RFS2400

EPA Form No. 5900-361 Page 3 of 4

Field 

No.

Field Name Units Field Formats, Codes & Special Instructions

19 Fuel Produced (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to the amount of renewable 

fuel produced.

20 Co-Products (value) 999999999999; Number. Enter the total amount of coproducts produced.

21 Co-Products (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to the co-products produced. If 

none, enter “NA”.

22 Waste Material (value) 999999999999; Number. Enter the total amount of 

waste material.

23 Waste Material (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to the waste material. If none, 

enter “NA”.

24 Other (value) 999999999999; Number. Enter the total amount of 

other substances produced not accounted for under the 

other outputs.

25 Other (unit) AAAAAA; Character (25 character limit) Enter the 

unit of measure specific to other substances produced.

If none, enter “NA”.

26 Purchased Electricity 

(value)

999999999999; Number. Enter the total amount of 

purchased electricity used as an energy input.

27 Purchased Electricity 

(unit)

AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to purchased electricity. If 

none, enter “NA”.

28 Purchased Steam or 

Hot Water (value)

999999999999; Number. Enter the total amount of 

purchased steam or hot water used as an energy input.

29 Purchased Steam or 

Hot Water (unit)

AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to purchased steam or hot 

water. If none, enter “NA”.

30 Coal (value) 999999999999; Number. Enter the total amount of coal 

used as an energy input.

31 Coal (unit) AAAAAA; Character (25 character limit). Enter the 

unit of measure to specific to coal used as an energy 

input. If none, enter “NA”.

32 Natural Gas (value) 999999999999; Number. Enter the total amount of 

natural gas used as an energy input.

33 Natural Gas (unit) AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to natural gas used as an energy 

input. If none, enter “NA”.

34 Diesel (value) 999999999999; Number. Enter the total amount of 

diesel used as an energy input.

35 Diesel (unit) AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to diesel used as an energy 

input. If none, enter “NA”.

36 CHP (value) 999999999999; Number. Enter the total amount of CHP 

used as an energy input.
Renewable Fuel Standard OMB Control No. 2060-0688

RFS Independent Third-Party Mass Balance Expires 12/31/2017

Report Form ID: RFS2400

EPA Form No. 5900-361 Page 4 of 4

Field 

No.

Field Name Units Field Formats, Codes & Special Instructions

37 CHP (unit) AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to CHP used as an energy 

input. If none, enter “NA”.

38 Other (value) 999999999999; Number. Enter the total amount of 

other substance material used that was not accounted 

for under the other energy inputs. If none, enter “NA”.

39 Other (unit) AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to other substance material

used as an energy input.

40 Excess Electricity 

Generated (value)

999999999999; Number. Enter the total amount of 

excess electricity generated as an output of the 

production process. If none, enter “NA”.

41 Excess Electricity 

Generated (unit)

AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to the amount of excess 

electricity generated. If none, enter “NA”.

42 Other (value) 999999999999; Number. Enter the total amount of 

other energy outputs not accounted for under excess 

electricity generated.

43 Other (unit) AAAAAA; Character (25 character limit). Enter the 

unit of measure specific to the total amount of other 

energy outputs. If none, enter “NA”.

44 Comment AAA...; Character (500 character limit). Optional

field, enter any comments or additional information on 

calculations as needed.

Paperwork Reduction Act Statement

The public reporting and recordkeeping burden for this collection of information is disclosed in the 

estimates of the individual report form instructions. Burden means the total time, effort, or financial 

resources expended by persons to generate, maintain, retain, or disclose or provide information to or for a 

Federal agency. This includes the time needed to review instructions; develop, acquire, install, and utilize 

technology and systems for the purposes of collecting, validating, and verifying information, processing 

and maintaining information, and disclosing and providing information; adjust the existing ways to 

comply with any previously applicable instructions and requirements; train personnel to be able to 

respond to a collection of information; search data sources; complete and review the collection of 

information; and transmit or otherwise disclose the information. An agency may not conduct or sponsor, 

and a person is not required to respond to, a collection of information unless it displays a currently valid 

OMB control number. Send comments on the Agency's need for this information, the accuracy of the 

provided burden estimates, and any suggested methods for minimizing respondent burden, including 

through the use of automated collection techniques to the Director, Collection Strategies Division, U.S. 

Environmental Protection Agency (2822), 1200 Pennsylvania Ave., NW, Washington, D.C. 20460. 

Include the OMB control number in any correspondence. Do not send the completed form to this address.