Federal fuel tax bonds (combination).
From $100. Enter your amount.

If your IRS §4101 registration covers more than one taxable fuel, a single combination taxable fuel bond on Form 928 can back gasoline, diesel, and kerosene at once. The IRS sets the penal sum; pricing is 0.75% of the bond amount, $100 minimum, and the application collects no credit information.

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One bond for gasoline, diesel, and kerosene under a §4101 (Form 637) taxable-fuel registration

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Filed on IRS Form 928 — the Taxable Fuel Bond — backing the §4081 / §4041 excise across all three fuels

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0.75% of the bond amount, $100 minimum, no credit section — enter the penal sum the IRS set and apply to see your price

From $100your price at applicationNo SSNin the applicationInstantapproval for most

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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 · ONLINE

Apply online

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

INSTANTLY

Issued on the spot

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.

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.

About this bond

What it is and who needs it.

What the combination fuel bond actually covers

Gasoline, diesel, and kerosene are all taxable fuels under the Internal Revenue Code. A business that handles more than one registers once with the IRS under 26 U.S.C. §4101 on Form 637 — and where the adequate-security test is not met, a single combination taxable fuel bond can cover all of them.

The bond is filed on IRS Form 928. Across each covered fuel you agree not to defraud the United States of any tax, to file all required returns, and to pay the excise tax under §4081 or §4041(a)(1), with penalties and interest. One instrument, one penal sum, all three fuels.

The combined penal sum tracks your total estimated quarterly excise liability across the fuels you handle. If that liability shifts 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.

26 U.S.C. §4101 · 26 CFR §48.4101-1 (Form 928)Gasoline, diesel, and kerosene are taxable fuels registered under 26 U.S.C. §4101 and 26 CFR §48.4101-1, which lets the IRS condition registration on an adequate-security (bond) test. A single Form 928 (Taxable Fuel Bond) can cover multiple fuels and guarantees the excise tax imposed by §4081 / §4041(a)(1). The combined penal sum is set by the IRS — confirm the amount on your IRS correspondence.

You need this bond if you are

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A multi-fuel registrant handling gasoline, diesel, and kerosene under one §4101 registration

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A terminal operator or position holder the IRS wants bonded across more than one product

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A blender or importer moving several taxable fuels that the IRS asked to secure together

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Consolidating bonds onto a single Form 928 instead of separate per-fuel bonds

One application, issued on the spot.

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

Start the application →

FAQ

Common questions.

How much is the combination fuel tax bond?This bond is priced at 0.75% of the bond amount, with a $100 minimum — your exact price appears at the application. The combined penal sum is set by the IRS from your total estimated excise liability across gasoline, diesel, and kerosene. Enter that figure and apply.

Can one bond really cover all three fuels?Yes. A single Form 928 taxable fuel bond can cover multiple taxable fuels on the same §4101 registration, which is why this combination bond exists — one instrument instead of three.

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?The application collects no credit information. Most applications approve instantly; if a check ever runs on a larger bond amount, it is a soft pull that never affects your credit score.

What if I only handle one fuel?Then a single-fuel bond is simpler. Use our Federal Diesel Fuel Tax or Kerosene Excise Tax bond instead — same from-$100 pricing, sized to that one fuel.

Related bonds

Other Federal bonds.

Combination fuel bond, issued today.

Pricing from $100. Enter the combined penal sum the IRS set and file Form 928 the same day.

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