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Use Form 720 and attachments to report your liability by IRS No. and pay the excise taxes listed on the form. If you report a liability on Part I or Part II, you may be eligible to use Schedule C to claim a credit.
You must file Form 720 if:
You were liable for, or responsible for collecting, any of the federal excise taxes listed on Form 720, Parts I and II, for a prior quarter and you have not filed a final return; or
You are liable for, or responsible for collecting, any of the federal excise taxes listed on Form 720, Parts I and II, for the current quarter.
See How To File for more information.
You must file a return for each quarter of the calendar year as follows:
|Quarter covered||Due by|
|Jan., Feb., Mar.||April 30|
|Apr., May, June||July 31|
|July, Aug., Sept.||October 31|
|Oct., Nov., Dec.||January 31|
If any due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day.
Send your return to the IRS using the U.S. Postal Service or a designated private delivery service to meet the “timely mailing as timely filing/paying” rule. See Private Delivery Services, later.
Send Form 720 to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0009
If you are not reporting a tax that you normally report, enter a zero on the appropriate line on Form 720, Part I or II. Also, if you have no tax to report, write “None” on Form 720, Part III, line 3; sign and date the return. If you file the second quarter Form 720 only to report the patient-centered outcomes research fee, no filing is required in other quarters unless you have to report other fees or taxes.
If you have adjustments to liabilities reported for prior quarters, see Form 720X, Amended Quarterly Federal Excise Tax Return. Do not enter adjustments on Form 720.
If you attach additional sheets, write your name and EIN on each sheet.
File a final return if you have been filing Form 720 and you:
Go out of business, or
Will not owe excise taxes that are reportable on Form 720 in future quarters.
Keep copies of your tax return, records, and accounts of all transactions to show that the correct tax has been paid. Keep records to support all claims and all exemptions at least 4 years from the latest of the date:
The tax became due,
You paid the tax, or
You filed a claim.
If you receive a notice about a penalty after you file this return, reply to the notice with an explanation and we will determine if you meet reasonable-cause criteria. Do not include an explanation when you file your return.
You may find the following products helpful when preparing Form 720 and any attachments.
Pub. 510, Excise Taxes, contains definitions and examples that will help you prepare Form 720. Pub. 510 also contains information on fuel tax credits and refunds.
Pub. 509, Tax Calendars, has deposit and payment due dates for federal excise taxes listed in this publication.
Notice 2005-4 (fuel tax guidance), see 2005-2 I.R.B. 289, available at www.irs.gov/irb/2005-02_IRB/ar14.html.
Notice 2005-24 (sales of gasoline on oil company credit cards), 2005-12 I.R.B. 757, at
Notice 2005-62 (biodiesel and aviation-grade kerosene), 2005-35 I.R.B. 443, at
Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection), 2005-46 I.R.B. 953, at www.irs.gov/irb/2005-46_IRB/ar14.html.
Notice 2006-92 (alternative fuels and alternative fuel mixtures), on page 774 of 2006-43 I.R.B. 774, at
Notice 2007-97 (alternative fuel and alternative fuel mixtures defined), 2007-49 I.R.B. 1092, at
Notice 2008-110 (biodiesel and cellulosic biofuel), 2008-51 I.R.B. 1298, at
Notice 2010-68 (Alaska dyed diesel exemption), 2010-44 I.R.B. 576, at www.irs.gov/irb/2010-44_IRB/ar05.html.
Notice 2012-27 (fractional aircraft ownership programs fuel surtax), 2012-17 I.R.B. 849, at www.irs.gov/irb/2012-17_IRB/ar09.html.
Treasury Decision (T.D.) 9670 (tanning tax disregarded entity), 2014-29 I.R.B. 121, at www.irs.gov/irb/2014-29_IRB/ar10.html.
T.D. 9604 and Notice 2012-77 (medical device tax). See Taxable medical devices (IRS No. 136), later.
T.D. 9602 (patient-centered outcomes research fee), 2012-52 I.R.B. 746 at www.irs.gov/irb/2012-52_IRB/ar11.html.
Notice 2013-26 (fuel tax credits), 2013-18 I.R.B. 984, at www.irs.gov/irb/2013-18_IRB/ar08.html.
T.D. 9621 (indoor tanning services tax), 2013-28 I.R.B. 49, at www.irs.gov/irb/2013-28_IRB/ar06.html.
Revenue Procedure 2014-61 (inflation adjustments), 2014-47 I.R.B. 860, at www.irs.gov/irb/2014-47_IRB/ar14.html.
You may also call the business and specialty tax line at 1-800-829-4933 with your excise tax questions. The hours of operation are Monday – Friday, 7:00 a.m. to 7:00 p.m. local time.
You can use the following private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First; and
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written proof of the mailing date.
For the IRS mailing address to use if you are using a private delivery service, go to IRS.gov and enter “private delivery service” in the search box.
The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
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