Federal Fuel Excise Tax Filing Online — Form 720, 2026
File federal excise taxes on diesel, gasoline, kerosene, aviation fuel, CNG, LNG, and alternative fuels. EasyFile720 applies the correct 2026 rates per gallon automatically — including Schedule T two-party exchange reporting.
- 16 fuel IRS numbers covered in one filing
- Diesel & kerosene: $0.244/gallon · Gasoline: $0.184/gallon
- Includes Schedule T two-party exchange reporting
- Schedule C nontaxable use claims supported
All Fuel Types Covered by EasyFile720
From diesel at the terminal rack to liquefied hydrogen — we cover every fuel excise tax category on Form 720.
Complete 2026 Fuel Excise Tax Rate Table
All rates effective for 2026. EasyFile720 applies these automatically — just enter your gallons.
| Fuel Type | IRS No. | 2026 Rate | Basis |
|---|---|---|---|
| Diesel — removal at terminal rack | 60(a) | $0.244 | Per gallon |
| Diesel — other taxable events | 60(b) | $0.244 | Per gallon |
| Diesel-water emulsion | 104 | $0.198 | Per gallon |
| Dyed diesel — LUST tax | 105 | $0.001 | Per gallon |
| Kerosene — removal at terminal rack | 35(a) | $0.244 | Per gallon |
| Kerosene — other taxable events | 35(b) | $0.244 | Per gallon |
| Dyed kerosene — LUST tax | 107 | $0.001 | Per gallon |
| Kerosene for use in aviation (noncomm.) | 69 | $0.219 | Per gallon |
| Kerosene for commercial aviation | 77 | $0.044 | Per gallon |
| Gasoline — removal at terminal rack | 62(a) | $0.184 | Per gallon |
| Aviation gasoline | 14 | $0.194 | Per gallon |
| Fractional ownership aircraft fuel surtax | 13 | $0.141 | Per gallon |
| Liquefied petroleum gas (LPG/propane) | 112 | $0.183 | Per GGE (5.75 lbs or 1.353 gal) |
| Compressed natural gas (CNG) | 120 | $0.183 | Per GGE (5.66 lbs or 123.57 cu ft) |
| Liquefied natural gas (LNG) | 124 | $0.243 | Per DGE (6.06 lbs or 1.71 gal) |
| Liquefied hydrogen | 121 | $0.184 | Per gallon |
| Liquid fuel derived from biomass | 123 | $0.244 | Per gallon |
CNG & LNG: These fuels are taxed per gasoline/diesel gallon equivalent (GGE/DGE), not per physical gallon. EasyFile720 automatically converts your physical gallons to GGE/DGE and calculates the correct tax. Example: 10,000 gal of LNG ÷ 1.71 = 5,848 DGE × $0.243 = $1,421.06.
Filing Fuel Excise Taxes on Form 720
Fuel taxes are Part I taxes — they require quarterly filing and semimonthly EFTPS deposits if your liability exceeds $2,500.
Select your fuel types
Choose which fuels you sold or removed — diesel, gasoline, kerosene, aviation, or alternative fuels. EasyFile720 shows only the relevant IRS numbers.
Enter gallons for each taxable event
Enter gallons for removal at terminal rack separately from other taxable events — these are reported on different sub-lines (a) and (b) on Form 720.
Complete Schedule T (if applicable)
If you received or delivered fuel in a two-party exchange within a terminal, Schedule T must be completed. EasyFile720 guides you through this automatically.
Claim Schedule C credits
If any fuel was used for nontaxable purposes (farming, export, government, buses), claim your credits on Schedule C to reduce your net tax liability.
Complete Schedule A & submit
Record your semimonthly tax liabilities on Schedule A, confirm your EFTPS deposits, then e-file your completed Form 720 to the IRS.
📅 Quarterly Filing Deadlines
⚡ EFTPS Deposit Requirement
If your net Part I fuel tax liability exceeds $2,500 for the quarter, semimonthly EFTPS deposits are required. Deposits are due by the 14th day following each semimonthly period. EasyFile720 tracks your Schedule A liability and flags when deposits are required.
Fuel Excise Tax — Common Questions
Ready to file your fuel excise taxes?
All 16 fuel IRS numbers, Schedule T, and Schedule C claims — handled in one guided workflow.