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Official form guide
Form 928: Taxable Fuel Bond
IRS Form 928 is Taxable Fuel Bond. It is used to secure liability for taxable fuel taxes. Filers are persons required by the IRS to post a bond for taxable fuel activities. The form collects information about the principal and surety. No specific deadlines or penalties are stated in the official source.
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IRS Form 928 - Taxable Fuel Bond
IRS Form 928 is Taxable Fuel Bond. It is used to secure liability for taxable fuel taxes. Filers are persons required by the IRS to post a bond for taxable fuel activities. The form collects information about the principal and surety. No specific deadlines or penalties are stated in the official source.
Risk Radar
Scan points- 1Missing or incorrect surety information voids the bond.
- 2Entering an incorrect bond amount
- 3Leaving the surety section blank or incomplete
- 4Using an outdated form revision
- 5Failing to sign and date the form
Plain English
IRS Form 928 is a bond form that guarantees payment of federal taxes on taxable fuel. It is like a security deposit that protects the government if taxes are not paid. The form must be filed by people who handle taxable fuel, such as distributors or importers. It lists who is responsible for the bond and who backs it up.
Submission Date
- Filing date: 2017-12-12 17:00:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are required by the IRS to post a bond for taxable fuel activities to secure your tax liability.
- Do not use it when no bond requirement exists for your fuel activity or when you need a different type of surety bond.
- Check IRS Form 637, Application for Registration (For Certain Excise Tax Activities), instead when you need to register for tax-free fuel activities rather than posting a bond.
Form selector
Use this form or another form?
Situation
Why it matters
✓ Check before you continue
You need to register for tax-free fuel transactions
Registration is required before you can engage in tax-free sales or purchases of taxable fuel
✓ Confirm your activity qualifies for tax-free status
You are applying for a different type of bond
The wrong bond form may be rejected or delay your filing
✓ Verify the specific bond requirement in IRS guidance
Your bond is for another excise tax activity
Taxable fuel bonds are specific to fuel taxes; other activities require separate bonds
✓ Review IRS tax topics for your activity
Deadline or filing window
Not stated in the official source. The filing deadline depends on the specific IRS requirement for the taxable fuel activity. No extension information is available from the source.
Checklist
What you need before filling it out
Field or section
Document or info needed · Usually found in
Principal name
Legal business name and EIN · Business records or IRS correspondence
Surety information
Surety company name and address · Surety bond agreement or insurer documents
Bond amount
Exact dollar amount · Tax liability calculation or IRS notice
Effective date
Start date of bond coverage · Bond agreement or IRS instructions
Signature of principal
Authorized signatory · Corporate resolution or authorization
Signature of surety
Bond company’s authorized representative · Surety company’s authorization documents
Before you submit
- 1Confirm the revision date on the form matches the latest available edition on IRS.gov.
- 2Verify that the principal’s legal name and EIN are entered exactly as on IRS records.
- 3Ensure the surety company is listed on the Department of the Treasury’s approved surety list.
- 4Double-check that the bond amount matches the IRS requirement for your specific activity.
- 5Ensure the form is signed by the principal (individual or authorized officer).
- 6Ensure the form is signed by the surety’s authorized representative.
- 7Check that all required fields are completed—nothing left blank.
- 8Make a copy of the completed form for your records before sending.
- 9Send the form to the correct IRS address (verify current address on IRS.gov).
- 10Use a tracking method if mailing to confirm delivery.
How to file this form
- 1Obtain the latest version of Form 928 from the IRS website.
- 2Complete all fields on the form with accurate principal and surety information.
- 3Enter the bond amount as required by the IRS for your taxable fuel activity.
- 4Have the principal sign and date the form in the presence of a witness if needed.
- 5Have the surety’s authorized representative sign and date the form.
- 6Make a copy of the fully completed form for your records.
- 7Mail the signed form to the appropriate IRS address (current address from IRS.gov).
- 8Retain proof of filing, such as a tracking number or delivery confirmation.
Known limitations
- 1This form is specifically for taxable fuel bonds and does not apply to other excise tax bonds.
- 2The official source does not provide any specific exceptions, so filers should consult IRS guidance for their unique circumstances.
- 3The form may not be accepted if the surety is not on the Treasury’s approved list.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->No official source is available, so the revision date and edition status are not stated. Filers should always use the most current version from the IRS website.
What changed or needs a fresh check
- Edition date — confirm the revision date is the latest available on IRS.gov, as no source states it.
- Fee — not stated in the official source; verify required bond amount with IRS guidance.
- Mailing address — not stated in the official source; check current IRS mailing instructions online.
- Signature — the form must be signed by both the principal and the surety as per standard bond requirements.
- Principal information — ensure all required identification fields are completed accurately.
- Surety information — verify that the surety company is listed on the Treasury’s approved list.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed form and any proof of delivery for at least 3 years.
- 2Monitor for any IRS correspondence about acceptance or rejection of the bond.
- 3If the bond amount changes, file an updated Form 928 accordingly.
- 4If the principal or surety changes, file a new bond or appropriate amendment.
- 5Retain documentation of the approved surety’s status for your records.
- 6Contact the IRS directly if you do not receive confirmation within a reasonable time.
Sources
- SRCNot stated in the official source — verify on the agency site: revision date.
- SRCNot stated in the official source — verify on the agency site: filing deadline.
- SRCNot stated in the official source — verify on the agency site: mailing address.
- SRCNot stated in the official source — verify on the agency site: bond amount requirements.
- SRCNot stated in the official source — verify on the agency site: approved surety list.
- SRCNot stated in the official source — verify on the agency site: signature requirements.
- SRCNot stated in the official source — verify on the agency site: any related forms.
- SRCNot stated in the official source — verify on the agency site: exceptions or limitations.
- SRCNot stated in the official source — verify on the agency site: after-filing steps.
- SRCNot stated in the official source — verify on the agency site: confusion points.
Common confusion points
Confusion
Why it happens
→ Safe check
Do I need Form 928 or Form 637?
Both relate to fuel taxes but serve different purposes (bond vs registration)
→ Review IRS notices to determine if a bond is required for your activity
Who is the principal?
The term may be unfamiliar
→ The principal is the entity required to post the bond, typically the fuel taxpayer
What surety companies are acceptable?
Only Treasury-approved sureties are valid
→ Check the Treasury Circular 570 list online
What bond amount should I enter?
The amount depends on your tax liability
→ Refer to the specific IRS notice or letter you received
Can I use an electronic signature?
IRS rules vary by form
→ Confirm with IRS guidance whether e-signatures are accepted for Form 928
Where do I mail the form?
No address is provided in the official source
→ Check the current IRS.gov instructions for bond mailing addresses
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS Letter 11 (or similar) — notification of bond rejection or deficiency.
Questions about IRS Form 928
What is IRS Form 928 used for?
IRS Form 928 is a bond form that guarantees payment of federal taxes on taxable fuel. It is like a security deposit that protects the government if taxes are not paid. The form must be filed by people who handle taxable fuel, such as distributors or importers. It lists who is responsible for the bond and who backs it up.
Confusion — what should I check?
Why it happens Safe check
Do I need Form 928 or Form 637?
Both relate to fuel taxes but serve different purposes (bond vs registration) Review IRS notices to determine if a bond is required for your activity
Who is the principal?
The term may be unfamiliar The principal is the entity required to post the bond, typically the fuel taxpayer
What surety companies are acceptable?
Only Treasury-approved sureties are valid Check the Treasury Circular 570 list online
What bond amount should I enter?
The amount depends on your tax liability Refer to the specific IRS notice or letter you received
Can I use an electronic signature?
IRS rules vary by form Confirm with IRS guidance whether e-signatures are accepted for Form 928
Where do I mail the form?
No address is provided in the official source Check the current IRS.gov instructions for bond mailing addresses
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