Table of Contents
Carbon capture requirement.
A credit for liquid fuel derived from coal (including peat) through the Fischer-Tropsch process can be claimed only
if the fuel is derived from coal produced at a gasification facility that separates and sequesters not less than the following
percentage of the facility's total carbon dioxide emissions.
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50% for fuel produced after September 30, 2009, and before December 31, 2009.
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75% for fuel produced after December 30, 2009.
Domestic segment tax.
For amounts paid for each domestic segment of taxable transportation of a person by air (IRS No. 26), the domestic
segment tax is $3.60 per segment for transportation that begins in 2009.
Use of international air travel facilities.
The tax on use of international air travel facilities (IRS No. 27) has increased for amounts paid during 2009. For
flights that begin or end in the United States, the tax is $16.10 per person. For domestic segments that begin or end in Alaska
or Hawaii (applies only to departures), the tax is $8.00 per person.
Exported gasoline blendstocks.
Claims for exported gasoline blendstocks taxed at $.001 per gallon are made on line 15b of Schedule C. Continue to
use line 1b to make claims for exported gasoline blendstocks taxed at $.184 per gallon.
Credits for fuel provide incentive for United States production.
The alcohol fuel mixture credit, biodiesel mixture credit, alternative fuel credit, and alternative fuel mixture credit
may not be claimed for alcohol, biodiesel, and alternative fuel that is produced outside the United States for use as a fuel
outside the United States. The United States includes any possession of the United States.
Electronic filing.
You can electronically file Form 720 through any electronic return originator (ERO), transmitter, and/or intermediate
service provider (ISP) participating in the IRS e-file program for excise taxes. For more information on e-file, visit the IRS website at
www.irs.gov/efile.
www.irs.gov/efile.
Electronic payment.
Now, more than ever before, businesses can enjoy the benefits of paying their federal taxes electronically. Whether
you rely on a tax professional or handle your own taxes, the IRS offers you a convenient program to make it easier. Spend
less time on taxes and more time running your business. Use the Electronic Federal Tax Payment System (EFTPS) to your benefit.
For information on EFTPS, visit www.eftps.gov or call the EFTPS Customer Service at 1-800-555-4477. If you are filing Form 720 electronically, you can choose to pay using
electronic funds withdrawal (direct debit). For more information, see How To Make Deposits on page 8.
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