Form 5900-361 RFS2400: Mass Balance

OMB Control No. 2060-0749
Expires: 09/30/2026

RFS Independent Third-Party Mass Balance (RFS2400): Instructions for Completing
Who must report
• All independent third-party auditors that verified RINs, biogas, or biointermediate in a calendar
quarter.
Reporting requirements
• 40 CFR 80.1451(g)(2) sets forth the reporting requirements for this form.
• Complete this report quarterly as a separate entry for each audited facility.
• If a report field does not apply, enter the value “NA”. Do NOT leave any field blank.
Reporting deadlines
• Independent third-party auditors must report on a quarterly basis as follows:
Quarterly Report
Calendar Quarter
Time Period Covered
Deadline
Quarter 1
January 1 – March 31
June 1
Quarter 2
April 1 – June 30
September 1
Quarter 3
July 1 – September 30
December 1
Quarter 4
October 1 – December 31
March 31
How to submit reports
• Please check the RFS reporting web site for updated instructions and templates:
https://www.epa.gov/fuels-registration-reporting-and-compliance-help/reporting-fuel-programs
• For information on submitting this report using EPA’s Central Data Exchange (CDX) visit:
https://www.epa.gov/fuels-registration-reporting-and-compliance-help/user-guides-otaqdcfuelcentral-data-exchange-cdx
Field Instructions
Field Field Name
No.
1
Report Form ID

2

Report Type

3

CBI

4

Report Date

EPA Form No. 5900-361

Units

Field Formats, Codes & Special Instructions
AAAAAAA; Character. Enter RFS2400.
A; Character. Specify if this report is original or if it is
being resubmitted. Submit only one original report; any
corrections or updates should be marked as a
resubmission.
O = Original
R = Resubmission
A; Character. Specify if the data contained within the
report are claimed as Confidential Business Information
(CBI) under 40 CFR Part 2, subpart B, except the
information that cannot be claimed as CBI per 40 CFR
80.1402.
Y = Confidential Business Information
N = Non-Confidential Business Information
MM/DD/YYYY; Character. Enter the date this report
is completed.

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OMB Control No. 2060-0749
Expires: 09/30/2026

Field
No.

Field Name

5

Compliance Year

6

Calendar Quarter

7
8
9
10

Independent ThirdParty Auditor
Company ID
Independent ThirdParty Auditor
Company Name
Audited Party
Company Name
Audited Party
Company ID

11

Audited Facility ID

12

Feedstock (value)

13

Feedstock (unit)

14

Chemicals (value)

15

Chemicals (unit)

16

Others (value)

17

Others (unit)

18

Audited Product
Produced (value)

19

Audited Product
Produced (unit)

20

Co-Products (value)

EPA Form No. 5900-361

Units

Field Formats, Codes & Special Instructions
YYYY; Character. Enter the compliance year the
report covers.
AA; Character. Enter the calendar quarter under the
compliance year this report covers:
Q1: Quarter 1 (January – March)
Q2: Quarter 2 (April – June)
Q3: Quarter 3 (July – September)
Q4: Quarter 4 (October – December)
AAAA; Character. Enter the EPA-assigned fourcharacter ID for the independent third-party auditor.
AAAA…; Character (125 Max). Enter the registered
name of the independent third-party auditor
AAAA…; Character (125 Max). Enter the registered
name of the audited party.
AAAA; Character. Enter the four-character company
ID of the audited party.
AAAAA; Character. Enter the five-character facility
ID or reporting ID of the audited facility.
999999999999; Number. Enter the total numerical
value of feedstock used as an input in the production
process.
AAAA…; Character (125 Max). Enter the unit of
measure specific to the feedstock value.
999999999999; Number. Enter the total numerical
value of chemicals used as an input in the production
process.
AAAA…; Character (125 Max). Enter the unit of
measure specific to the chemicals value. If none, enter
“NA”.
999999999999; Number. Enter the total numerical
value of other substance/material used which is not
accounted for under the feedstock or chemical totals, as
an input in the production process.
AAAA…; Character (125 Max). Enter the unit of
measure specific to the other substance/material used as
an input in the production process. If none, enter “NA”.
999999999999; Number. Enter the total amount of
audited product produced
AAAA…; Character (125 Max). Enter the unit of
measure specific to the amount of renewable fuel or
biointermediate produced.
999999999999; Number. Enter the total amount of coproducts produced.

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OMB Control No. 2060-0749
Expires: 09/30/2026

Field
No.

Field Name

21

Co-Products (unit)

22

Waste Material (value)

23

Waste Material (unit)

24

Other (value)

25

Other (unit)

26

Purchased Electricity
(value)

27

Purchased Electricity
(unit)

28

Purchased Steam or
Hot Water (value)

29

Purchased Steam or
Hot Water (unit)

30

Coal (value)

31

Coal (unit)

32

Natural Gas (value)

33

Natural Gas (unit)

34

Diesel (value)

35

Diesel (unit)

36

CHP (value)

37

CHP (unit)

EPA Form No. 5900-361

Units

Field Formats, Codes & Special Instructions
AAAA…; Character (125 Max). Enter the unit of
measure specific to the co-products produced. If none,
enter “NA”.
999999999999; Number. Enter the total amount of
waste material.
AAAA…; Character (125 Max). Enter the unit of
measure specific to the waste material. If none, enter
“NA”.
999999999999; Number. Enter the total amount of
other substances produced not accounted for under the
other outputs.
AAAA…; Character (125 Max). Enter the unit of
measure specific to other substances produced. If none,
enter “NA”.
999999999999; Number. Enter the total amount of
purchased electricity used as an energy input.
AAAA…; Character (125 Max). Enter the unit of
measure specific to purchased electricity. If none, enter
“NA”.
999999999999; Number. Enter the total amount of
purchased steam or hot water used as an energy input.
AAAA…; Character (125 Max). Enter the unit of
measure specific to purchased steam or hot water. If
none, enter “NA”.
999999999999; Number. Enter the total amount of coal
used as an energy input.
AAAA…; Character (125 Max). Enter the unit of
measure to specific to coal used as an energy input. If
none, enter “NA”.
999999999999; Number. Enter the total amount of
natural gas used as an energy input.
AAAA…; Character (125 Max). Enter the unit of
measure specific to natural gas used as an energy input.
If none, enter “NA”.
999999999999; Number. Enter the total amount of
diesel used as an energy input.
AAAA…; Character (125 Max). Enter the unit of
measure specific to diesel used as an energy input. If
none, enter “NA”.
999999999999; Number. Enter the total amount of
combined heat and power (CHP) used as an energy
input.
AAAA…; Character (125 Max). Enter the unit of
measure specific to CHP used as an energy input. If
none, enter “NA”.

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OMB Control No. 2060-0749
Expires: 09/30/2026

Field
No.

Field Name

38

Other (value)

39

Other (unit)

40

Excess Electricity
Generated (value)

41

Excess Electricity
Generated (unit)

42

Other energy outputs
(value)

43

Other energy outputs
(unit)

44

Comment

Units

Field Formats, Codes & Special Instructions
999999999999; Number. Enter the total amount of
other substance material used that was not accounted
for under the other energy inputs. If none, enter “NA”.
AAAA…; Character (125 Max). Enter the unit of
measure specific to other substance material used as an
energy input.
999999999999; Number. Enter the total amount of
excess electricity generated as an output of the
production process. If none, enter “NA”.
AAAA…; Character (125 Max). Enter the unit of
measure specific to the amount of excess electricity
generated. If none, enter “NA”.
999999999999; Number. Enter the total amount of
other energy outputs not accounted for under excess
electricity generated.
AAAA…; Character (125 Max). Enter the unit of
measure specific to the total amount of other energy
outputs. If none, enter “NA”.
AAAA…; Character (1000 Max). Optional field, enter
any comments or additional information on calculations
as needed. Enter “NA” if there are no comments.

Paperwork Reduction Act Statement
This collection of information is approved by OMB under the Paperwork Reduction Act, 44 U.S.C. 3501
et seq. (OMB Control No. 2060-0749). Responses to this collection of information are mandatory (40
CFR part 80). An agency may not conduct or sponsor, and a person is not required to respond to, a
collection of information unless it displays a currently valid OMB control number. The public reporting
and recordkeeping burden for this collection of information is estimated to 1.4 hours per response. Send
comments on the Agency’s need for this information, the accuracy of the provided burden estimates and
any suggested methods for minimizing respondent burden to the Regulatory Support Division Director,
U.S. Environmental Protection Agency (2821T), 1200 Pennsylvania Ave., NW, Washington, D.C. 20460.
Include the OMB control number in any correspondence. Do not send the completed form to this address.

EPA Form No. 5900-361

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