Fuel Excise Tax Online Filing Guide

The two major Internal Revenue Code sections governing fuel excise taxes are:

• IRC § 4081 – Taxable Fuels: Primarily covers the excise tax imposed on gasoline, diesel fuel, and kerosene when certain taxable events occur, such as removal from a refinery or terminal or entry into the United States.
• IRC § 4041 – Certain Fuels: Covers excise taxes on the sale or use of certain fuels, including alternative fuels and other fuels used in motor vehicles, motorboats, and certain aviation activities.

Step 1: Registration/Login

• New Users: Click Register and fill in your information for profile creation. After registration, all you need to do is login into your profile using your login information.
• Existing Users: Login into your existing profile using your login information.

Step 2: Add New Business (For New Users)

Click on Add New Business and enter your business details:

• Business Name
• Employer Identification Number (EIN)
• Business Type
• Address (with Zip Code) and Phone Number
• Signing Authority Information (Name, Title, Country, and Phone Number)

Your business information will be securely stored in our database for future filings.

• Existing Users: Select your pre-registered business from the dropdown list.

Step 3: Select Form Type

• From the dropdown menu, choose Form 720.
• Enter the Tax Year and select the correct quarter for your filing.

Step 4: Choose Filing Options

Select any applicable options, such as:

• Final Return
• Address Change
• Zero Liability
• One-Time Filing

Choose the options that best apply to your situation, and proceed to the next step.

Step 5: Select Fuel Excise Tax Category

• Different categories along with the respective IRS number have been listed here in a systematic manner, from where you will make your selection.
• Example - If you are filing CNG under Fuel excise tax category then select “Compressed natural gas (120)” under Fuel Tax tab.

Step 6: Provide Tax Details

The inputs that are required to be provided below would depend on the tax category that the taxpayer opts for. In our case, the tax opted for is CNG and the inputs that would be required would be Tax date and gallons.

It needs to be noted that the calculation of the tax would be done based on the above information by the portal

Step 7: Tax Calculation

• According to Tax Rate: $0.183, our system will calculate the excise tax for you automatically. Please check the amount of excise tax that has been calculated.

Step 8: Claim Refunds (If Applicable)

• If you're eligible for any refunds, you will have the option to claim your refund at this stage.
• If you are not eligible for a refund, simply skip this step and proceed to payment.

Step 9: Calculate Deposits or Overpayments for Payment Adjustment (If Applicable)

In this case, you are supposed to decide how much money has been deposited or wrongly charged into your account. Should this happen, you will use this data to figure out your payment process. If there is nothing wrong, proceed to the next step.

Step 10: Payment Options

Choose one of the following secure payment methods to complete your filing:

• DIRECT DEBIT (Electronic Funds Withdrawal)
• EFTPS (Electronic Federal Tax Payment System)

Step 11: Final Summary

Review the final summary of your filing, which will include:

• All options selected
• The tax amount calculated

Once you’ve verified the details, proceed to complete your payment.

Step 12: IRS Submission and Instant Acknowledgement

You have to submit your fuel excise tax return to the IRS automatically after paying your fees. When this gets approved, we would issue an acknowledgement straightaway. This would most probably get approved within a couple of hours.

All this makes sure that your fuel excise tax return gets filed appropriately. If you need any assistance from our side, please do not hesitate to contact us.