Federal kerosene excise tax bonds.
Flat 3%. Enter your amount.

Kerosene is taxable fuel under the Internal Revenue Code, so a kerosene registrant whose IRS §4101 registration is conditioned on security posts a taxable fuel bond on Form 928. The IRS sets the penal sum; we issue it at a flat 3% with no credit check.

Required when the IRS asks for security on your §4101 taxable-fuel (Form 637) registration
Filed on IRS Form 928 — the Taxable Fuel Bond — backing the kerosene excise under §4081 / §4041
Flat 3%, no credit pull — enter the penal sum the IRS set and the premium updates
Flat 3%of your bond amount$275minimum premiumNo creditcheck to issue
Trusted by industry leaders
NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
How it works

Apply to filed in one sitting.

No underwriting queue for the standard fuel tax bond — enter your amount, pay, and file Form 928 with the IRS. Here is the whole thing:

TODAY · 5 MINUTES

Apply online

Your business details, the bond amount the IRS required, and the effective date — that is the entire application.

INSTANTLY

Issued on the spot

No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.

SAME DAY

File Form 928 with the IRS

Submit the executed Taxable Fuel Bond (Form 928) to satisfy the security test on your §4101 registration. Wet-ink originals mailed whenever the IRS insists.

The whole pricing page.

Bond amount × 3% = your premium, one-time, $275 minimum. Enter the penal sum on your IRS notice and the premium updates.

$25,000 bond
$750
$50,000 bond
$1,500
$100,000 bond
$3,000
About this bond

What it is and who needs it.

What the kerosene fuel bond actually covers

Kerosene is a taxable fuel under the Internal Revenue Code, so businesses that handle it register with the IRS under 26 U.S.C. §4101 on Form 637. Where the IRS adequate-security test is not satisfied, it can condition the registration on a taxable fuel bond.

The bond is filed on IRS Form 928. You agree not to defraud the United States of any tax, to file all required returns, and to pay the kerosene excise tax under §4081 or §4041(a)(1), with penalties and interest. If you do not, the United States can recover against the bond.

The penal sum tracks your estimated quarterly excise tax liability on the kerosene you handle. If that liability changes materially, the IRS may ask for a strengthening or superseding bond — we re-issue at the new amount, always at a flat 3% with no credit check.

26 U.S.C. §4101 · 26 CFR §48.4101-1 (Form 928)Kerosene is taxable fuel; handlers register under 26 U.S.C. §4101 and 26 CFR §48.4101-1, which lets the IRS condition registration on an adequate-security (bond) test. The bond is posted on IRS Form 928 (Taxable Fuel Bond) and guarantees the kerosene excise tax imposed by §4081 / §4041(a)(1). The penal sum is set by the IRS from your estimated liability — confirm the amount on your IRS correspondence.

You need this bond if you are

A kerosene blender, importer, or refiner the IRS has asked to post security on a §4101 registration
A position holder or terminal operator whose Form 637 registration is conditioned on a bond
Handling aviation-grade kerosene under a registration the IRS wants bonded
Reinstating a registration the IRS suspended or flagged on the security test

Five minutes, issued on the spot.

Submit the application with the bond amount the IRS set — the executed Form 928 bond is generated instantly, ready to file.

Start the application →
FAQs

Common questions.

If yours isn't here, the bond team can usually answer within the hour.

How much is the federal kerosene fuel tax bond? +
The premium is a flat 3% of the bond amount, with a $275 minimum. The penal sum itself is set by the IRS from your estimated kerosene excise tax liability for the registration period. Enter that figure and the quote updates.
Is kerosene really a taxable fuel? +
Yes. Kerosene is treated as a taxable fuel under the Internal Revenue Code, alongside gasoline and diesel, which is why §4101 registration and the Form 928 bond can apply to it.
Which form is the bond filed on? +
IRS Form 928, the Taxable Fuel Bond, posted under §4101. We issue the executed bond ready to submit with your Form 637 registration or in response to the IRS notice that requested it.
Is there a credit check? +
No — the fuel tax bond is issued with no credit pull. Larger bond amounts may get a quick soft-pull review, which never affects your credit score.
Can I cover gasoline and diesel on the same bond? +
Often yes — a combination taxable fuel bond can cover gasoline, diesel, and kerosene on one Form 928. If that fits your registration, our Federal Fuel Tax (Combination) bond is the one to use.
Related bonds

Other New York bonds.

Kerosene fuel bond, issued today.

Five-minute application, flat 3%, $275 minimum. Enter the penal sum the IRS set and file Form 928 the same day.

Your premium @ 3%$1,500
Apply now →