When the IRS conditions your Form 637 taxable-fuel registration on security, a diesel registrant posts a taxable fuel bond on Form 928 under 26 U.S.C. §4101. The IRS sets the penal sum from your excise liability; pricing is 0.75% of the bond amount, $100 minimum, and the application collects no credit information.
















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:
Your business details, the bond amount the IRS required, and the effective date — that is the entire application.
No credit section in the application and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review, and if a check ever runs it is a soft pull that won’t affect your score.
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.
Anyone who refines, blends, imports, or otherwise handles taxable diesel fuel must register with the IRS under 26 U.S.C. §4101 using Form 637. As part of that registration the IRS applies an adequate-security test — and where it is not satisfied, it can require a taxable fuel bond.
The bond is filed on IRS Form 928. Under its terms you agree not to attempt to defraud the United States of any tax, to file all required returns, and to pay the diesel excise tax under §4081 or §4041(a)(1), including penalties and interest. If you do not, the United States can recover against the bond.
The penal sum is keyed to your estimated quarterly excise tax liability for the fuel you handle. If that liability rises or falls materially, the IRS may ask for a strengthening or superseding bond — we re-issue at the new amount, with pricing starting from $100 and no credit section in the application.
Submit the application with the bond amount the IRS set — the executed Form 928 bond is generated instantly, ready to file.
Start the application →Pricing from $100. Enter the penal sum the IRS set and file Form 928 the same day.