Table of Contents
Use Form 720 and attachments to report liability by IRS No. and pay the excise taxes listed on the form.
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 on page 2.
If you are not reporting a tax that you normally report, enter a zero on the appropriate line in Part I or II (Form 720). Also, if you have no tax to report, write “None” on line 3, Part III; sign and date the return.
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:
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Go out of business, or
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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:
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The tax became due,
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You paid the tax, or
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You filed a claim.
Avoid penalties and interest by filing returns and depositing and paying taxes when due. The law provides penalties for filing a return late; depositing taxes late; paying taxes late; willfully failing to collect and pay tax or file a return; negligence; and fraud. These penalties are in addition to the interest charged on late payments. The penalty for filing a return late will not be imposed if you can show that the failure to file a timely return is due to reasonable cause. Those filing after the due date must attach an explanation to the return to show reasonable cause.
You may find the following products helpful when preparing Form 720 and any attachments.
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Publication 510, Excise Taxes for 2008, contains definitions and examples that will help you prepare
Form 720. Pub. 510 also contains information on fuel tax credits and refunds. -
Publication 509, Tax Calendars for 2008, has deposit and payment due dates for all federal excise taxes.
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Notice 2005-4. You can find Notice 2005-4 on page 289 of Internal Revenue Bulletin 2005-2 at
www.irs.gov/pub/irs-irbs/irb05-02.pdf. -
Notice 2005-24. You can find Notice 2005-24 on page 757 of Internal Revenue Bulletin 2005-12 at
www.irs.gov/pub/irs-irbs/irb05-12.pdf. -
Notice 2005-62. You can find Notice 2005-62 on page 443 of Internal Revenue Bulletin 2005-35 at
www.irs.gov/pub/irs-irbs/irb05-35.pdf. -
Notice 2005-80. You can find Notice 2005-80 on page 953 of Internal Revenue Bulletin 2005-46 at www.irs.gov/pub/irs-irbs/irb05-46.pdf.
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Notice 2006-50. You can find Notice 2006-50 on page 1141 of Internal Revenue Bulletin 2006-25 at
www.irs.gov/pub/irs-irbs/irb06-25.pdf. -
Notice 2006-92. You can find Notice 2006-92 on page 774 of Internal Revenue Bulletin 2006-43 at
www.irs.gov/pub/irs-irbs/irb06-43.pdf. -
Notice 2007-11. You can find Notice 2007-11 on page 405 of Internal Revenue Bulletin 2007-5 at
www.irs.gov/pub/irs-irbs/irb07-05.pdf. -
Notice 2007-37. You can find Notice 2007-37 on page 1002 of Internal Revenue Bulletin 2007-17 at
www.irs.gov/pub/irs-irbs/irb07-17.pdf. -
Notice 2007-97. You can find Notice 2007-97 on page 1092 of Internal Revenue Bulletin 2007-49 at
www.irs.gov/pub/irs-irbs/irb07-49.pdf.
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 10:00 p.m. local time.
You can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following:
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DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service.
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Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
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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.

The Internal Revenue Service 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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