Form 720X

(Rev. January 2009)

Department of the Treasury

Internal Revenue Service

Amended Quarterly Federal Excise Tax Return OMB No. 1545-1759

Type

or

Print

Name (as shown on Form 720)

Number, street, and room or suite no.

City or town, state, and ZIP code

Employer identification number (EIN)

Telephone number (optional)

( )

Adjustments to Liability Reported on Previously Filed Forms 720

(b)

IRS No.

(c)

Tax

(d)

Tax as originally reported

on Form 720 or as

previously adjusted

(e)

Adjusted tax

(f)

Change

(subtract col. (d)

from col. (e))

3 Statement in Support of Adjustment. For tax decreases only, indicate below the statement that applies to the adjustment.

For Paperwork Reduction Act Notice, see the Instructions for Form 720. Cat. No. 32661B Form 720X (Rev. 1-2009)

4

(a)

Quarter

ending

If the result is an overpayment, complete lines 5 and 6.

The claimant has not included the tax in the price of the article and has not collected the 

tax from the purchaser, has repaid the tax to the ultimate purchaser, or has attached the 

written consent of the ultimate purchaser to the allowance of the adjustment.

© Use to correct a previously filed Form 720.

1

Adjustments to Schedule C (Form 720) (see instructions for allowable adjustments)

(b)

CRN

(c)

Credit

(d)

Credit as originally

reported on Form 720 or

as previously adjusted

(e)

Adjusted credit

(f)

Change

(subtract col. (e) 

from col. (d))

(a)

Quarter

ending

2

4

b

Total adjustments. Combine all amounts in column (f) for lines 1 and 2 and enter the amount 

here

a For IRS Nos. 22, 26, 28, or 27, only collectors using the regular method for deposits check the box below.

The claimant has repaid the amount of the tax to the person from whom it was collected

or has obtained the consent of that person to the allowance of the adjustment.

For all other IRS Nos. except for 18, 21, 98, 19, 29, 31, 30, 64, 125, 51, 117, and 20, or if the 

tax was based on use for 71, 79, 112, 118, 120–124, 61, and 101, check the box below.

If the result is a balance due, pay the amount with this return. Enclose a check or money order with Form 720X and make

it payable to the “United States Treasury.” Write on the check or money order: “Form 720X,” your name, address, EIN, and

the date Form 720X was signed. Complete line 6 on page 2.

Caution. IRS No. 71 can only be adjusted for periods ending before January 1, 2008. 

IRS Nos. 61 and 101 can only be adjusted for periods ending before October 1, 2006.

Check if you want the overpayment:

Refunded to you.

5

a

b Applied to your next Form 720. Enter quarter ending date. ©

See Form 720 for how to apply your overpayment.
6

Sign

Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature Date Title

Type or print name below signature.

©

Explanation of adjustments. See the instructions for line 6 for requirements. Attach additional sheets with your name and

EIN if more space is needed.

Form 720X (Rev. 1-2009) Page 2

General Instructions

Purpose of Form

Use Form 720X to make adjustments to liability reported on Forms 720 you

have filed for previous quarters. Do not use Form 720X to make changes to

claims made on Schedule C (Form 720), except for the section 4051(d) tire

credit and section 6426 credits.

When To File

Generally, adjustments that decrease your tax liability for a prior quarter

must be made within 3 years from the time the return was filed or 2 years

from the time the tax was paid, whichever is later.

Where To File

If you are filing Form 720X separately, send Form 720X to the Department

of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0009.

Otherwise, attach Form 720X to your next Form 720.

Section references are to the Internal Revenue Code unless otherwise

noted.

Caution. You must include in gross income (income tax return) any

overpayment from line 4 of Form 720X if you took a deduction on the

income tax return that included the amount of the taxes and that deduction

reduced the income tax liability. See Pub. 510, Excise Taxes, for more

information.

Specific Instructions

Line 1

Report each adjustment separately on line 1. You can use line 6 for your

explanation or you can attach additional sheets with your name and EIN as

needed.

Date Preparer’s SSN or PTIN Preparer’s

signature Check if

self-employed

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code

EIN

Phone no.

©

© ( )
Form 720X (Rev. 1-2009) Page 3

Column (a). Enter the quarter ending date of the Form 720 you are

amending. If you are amending more than one quarter, make sure each

quarter is clearly identified. Enter the date in the MMDDYYYY format. For

example, if you are adjusting the first quarter return for 2009, enter

“03312009.”

Column (d). Enter the tax amount for the IRS No. entered in column (b)

as originally reported on Form 720 or as later adjusted by you or the IRS.

Column (e). Enter the adjusted tax liability that should have been

reported for the IRS No. in column (b).

Column (f). If column (e) is greater than column (d), subtract column (d)

from column (e). This is an increase. If column (d) is greater than column

(e), subtract column (e) from column (d). This is a decrease. Show the

decrease in parentheses.

The above paragraph applies to nontaxable service billed to customers

of the collector. All Form 720 taxpayers, including collectors, must request

a credit or refund on their 2006 federal income tax return for nontaxable

service paid by the taxpayer.

Line 2

4051(d) tire credit. You must use line 2 to report any adjustment to the

section 4051(d) tire credit for a prior quarter. For example, if you report an

additional taxable vehicle on line 1 for IRS No. 33, the applicable tire credit

is reported on line 2. Enter CRN 366 in column 2(b). See the Instructions

for Form 720 for more information on the tire credit.

Line 5

If you want your overpayment refunded to you, check the box for

line 5a.

Caution. If you checked the box on line 5b, be sure to include the

overpayment amount on lines 6 and 7 on your next Form 720. See Form

720 for details. If you owe other federal tax, interest, or penalty, the

overpayment will first be applied to the unpaid amounts.

If you want your overpayment applied to your next Form 720, check the

box for line 5b and enter the quarter ending date of your next Form 720.

You can file Form 720X separately or you can attach it to your next 

Form 720.

Line 3a

Collectors using the alternative method for deposits must adjust their

separate accounts for any credits or refunds made to customers of the

collector. Form 720X cannot be used for this purpose. For more

information, see Alternative method in the Instructions for Form 720.

6426 credits. You must use line 2 to report any adjustment to section 6426

credits, if (a) you are reporting a change to certain taxable fuel liability

(section 4081 liability in the case of mixtures or section 4041 liability in the

case of alternative fuel) on line 1, or (b) you were unable to claim the

credits against the section 4041 or 4081 liability on a prior Form 720

because you were not registered. Section 6426 credits include the alcohol

fuel mixture credit, biodiesel or renewable diesel mixture credit, alternative

fuel credit, and alternative fuel mixture credit. Use a separate line for each

adjustment. Enter the CRN from the table below in column 2(b). You must

also complete line 6.

Credit CRN Credit Rate

Alcohol fuel mixture credit

Alcohol fuel mixtures containing ethanol

Alcohol fuel mixtures containing alcohol

(other than ethanol)

393 $ .51/.45*

394 .60

Biodiesel or renewable diesel mixture credit

Biodiesel (other than agri-biodiesel)

mixtures

Agri-biodiesel mixtures

388 .50/1.00*

390 1.00

Renewable diesel mixtures 307 1.00

Alternative fuel credit and alternative fuel mixture credit

Liquefied petroleum gas (LPG)

“P Series” fuels

Compressed natural gas (CNG)

Liquefied hydrogen

Any liquid fuel derived from coal (including

peat) through the Fischer-Tropsch process

426

427

428

429

430

.50

.50

.50

.50

.50

Line 6

You can use line 6 for your explanation or you can attach additional sheets

with your name and EIN as needed.

Adjustments on line 2. Any section 6426 credits must first be applied

against your section 4041 or 4081 liability. To make an adjustment, you

must follow the instructions for lines 12, 13, and 14 in the Instructions for

Form 720. For each adjustment you must attach a detailed explanation of

the adjustment, including your registration number, and the computation of

the amount. Your computation must include the number of gallons (or

gasoline gallon equivalents for compressed gas) and credit rate (as shown

above). You must include any information that is requested in the

Instructions for Form 720, lines 12, 13, and 14. For example, the Certificate

for Biodiesel and, if applicable, Statement of Biodiesel Reseller must be

attached to Form 720X if it is the first claim filed that is supported by the

certificate or statement. See the Instructions for Form 720 for more

information.

Adjustments on line 1. For each adjustment, you must include a detailed

description of the adjustment and the computation of the amount.

Certifications. On line 6 or a separate sheet of paper, you must include

the applicable statement shown below.

Alcohol fuel mixture credit. Claimant produced an alcohol fuel mixture

by mixing taxable fuel with alcohol. The alcohol fuel mixture was sold by

the claimant to any person for use as a fuel or was used as a fuel by the

claimant.

Biodiesel mixture credit. Claimant produced a mixture by mixing

biodiesel with diesel fuel. The biodiesel used to produce the mixture met

ASTM D6751 and met EPA’s registration requirements for fuels and fuel

additives. The mixture was sold by the claimant to any person for use as a

fuel or was used as a fuel by the claimant. Claimant has attached the

Certificate for Biodiesel and, if applicable, the Statement of Biodiesel

Reseller.

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.

Signature

Form 720X must be signed by a person authorized by the entity to sign this

return. You must sign Form 720X even if it is filed with Form 720 to apply

an overpayment.

Communications excise tax, toll telephone service. Collectors stopped

collecting and paying over the tax on nontaxable service billed after July

31, 2006. See Pub. 510 for the definition of nontaxable service. Collectors

using the regular method for deposits must use Form 720X to claim a

credit or refund for nontaxable service if the collector has repaid the tax to

the person from whom the tax was collected, or obtained the consent of

that person to the allowance of the credit or refund. The refund period is

for nontaxable service that was billed after February 28, 2003, and before

August 1, 2006. Collectors using the alternative method for deposits must

adjust their separate accounts. For more information, see the Instructions

for Form 720, Notice 2006-50, and Notice 2007-11. You can find Notice

2006-50 on page 1141 of Internal Revenue Bulletin 2006-25 at

www.irs.gov/pub/irs-irbs/irb06-25.pdf. You can find Notice 2007-11 on

page 405 of Internal Revenue Bulletin 2007-5 at

www.irs.gov/pub/irs-irbs/irb07-05.pdf.

Liquid fuel derived from biomass

Liquefied natural gas (LNG)

431

432

.50

.50

* This rate applies after December 31, 2008.

Renewable diesel mixture credit. Claimant produced a mixture by

mixing renewable diesel with liquid fuel (other than renewable diesel). 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 mixture was sold by the claimant to any person

for use as a fuel or was used as a fuel by the claimant. Claimant has

attached the Certificate for Biodiesel and, if applicable, Statement of

Biodiesel Reseller, both of which have been edited as discussed in the

Instructions for Form 720.

Liquefied gas derived from biomass

Compressed gas derived from biomass

436

437

.50

.50