Form 720X

(Rev. March 2013)

Department of the Treasury 

Internal Revenue Service 

Amended Quarterly Federal Excise Tax Return 

▶ Information about Form 720X and its instructions is at www.irs.gov/form720x.

▶ Use to correct a previously filed Form 720. 

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)

1 Adjustments to Liability Reported on Previously Filed Forms 720 

(a)

Quarter 

ending 

(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)) 

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

(a)

Quarter 

ending 

(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)) 

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

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. 

b For all other IRS Nos. except for 18, 21, 98, 19, 29, 31, 30, 133, 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. 

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. 

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. 

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

here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

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 “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. 

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

5 Check if you want the overpayment: 

a Refunded to you. 

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

See Form 720 for how to apply your overpayment. 

For Paperwork Reduction Act Notice, see the Instructions for Form 720. Cat. No. 32661B Form 720X (Rev. 3-2013) 
Form 720X (Rev. 3-2013) Page 2 

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

if more space is needed. 

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 

Type or print name below signature. 

Date Title

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

self-employed

PTIN

Firm's name ▶

Firm's address ▶

Firm's EIN ▶

Phone no.

Form 720X (Rev. 3-2013) 
Form 720X (Rev. 3-2013) Page 3 

Section references are to the Internal Revenue Code unless otherwise noted. 

Future Developments

For the latest information about developments related to Form 720X and its 

instructions, such as legislation enacted after they were published, go to 

www.irs.gov/form720x.

General Instructions 

What's New

Alternative fuel mixture credit allowed only to the extent of taxable fuel 

liability. For alternative fuel mixtures produced after December 31, 2011, the 

alternative fuel mixture credit is allowed only to the extent of your taxable fuel 

liability. For more information see the Instructions for Form 720 (Revised 

January 2013). 

Expiration of alcohol fuel mixture credit. The alcohol fuel mixture credit 

expired after December 31, 2011. 

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. 

▲!

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. 

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: 

Department of the Treasury 

Internal Revenue Service 

Cincinnati, OH 45999-0009

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

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. 

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 2013, enter 

“03312013.”

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. 

Line 2 

Section 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. 

Section 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 (for mixtures produced, and sold, used, or removed, on or before 

December 31, 2011), 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* 393 $ .45 

Alcohol fuel mixtures containing alcohol 

(other than ethanol)*

394 .60 

Biodiesel or renewable diesel mixture credit 

Biodiesel (other than agri-biodiesel) 

mixtures 

388 1.00 

Agri-biodiesel mixtures 390 1.00 

Renewable diesel mixtures 307 1.00 

Alternative fuel credit and alternative fuel mixture credit 

Liquefied petroleum gas (LPG) 426 .50 

“P Series” fuels 427 .50 

Compressed natural gas (CNG) 428 .50 

Liquefied hydrogen 429 .50 

Any liquid fuel derived from coal (including 

peat) through the Fischer-Tropsch process 

430 .50 

Liquid fuel derived from biomass 431 .50 

Liquefied natural gas (LNG) 432 .50 

Liquefied gas derived from biomass 436 .50 

Compressed gas derived from biomass 437 .50 

*For mixtures produced, and sold, used, or removed, on or before December 

31, 2011

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. 

Line 5 

If you want your overpayment refunded to you, check the box for line 5a. 

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. 

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. 

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 1. For each adjustment, you must include a detailed 

description of the adjustment and the computation of the amount. 

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 (Rev. January 2011). 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
Form 720X (Rev. 3-2013) Page 4 

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

Instructions for Form 720 (Rev. January 2011), 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 (Rev. January 2011) for more information. 

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

applicable statement shown below. 

Alcohol fuel mixture credit (for mixtures produced, and sold, used, or 

removed, on or before December 31, 2011). 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. 

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 (Rev. January 2011). 

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. 

Paid Preparer Use Only

A paid preparer must sign Form 720X and provide the information in the Paid 

Preparer Use Only section at the end of the form if the preparer was paid to 

prepare the form and is not an employee of the filing entity. Paid preparers 

must sign paper forms with a manual signature. The preparer must give you 

a copy of the form in addition to the copy to be filed with the IRS.

If you are a paid preparer, enter your Preparer Tax Identification Number 

(PTIN) in the space provided. Include your complete address. If you work for 

a firm, you also must enter the firm’s name and the EIN of the firm. However, 

you cannot use the PTIN of the tax preparation firm in place of your PTIN.

You can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer 

Tax Identification Number (PTIN) Application and Renewal. For more 

information about applying for a PTIN online, visit the IRS website at 

www.irs.gov/ptin.