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Use Form 720 and attachments to report liability by IRS No. and pay the excise taxes listed on the form.
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 on page 2.
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 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 all federal excise taxes.
Notice 2005-4 (fuel tax guidance). You can find Notice 2005-4 on page 289 of Internal Revenue Bulletin (IRB) 2005-2 at www.irs.gov/pub/irs-irbs/irb05-02.pdf.
Notice 2005-24 (sales of gasoline on oil company credit cards) on page 757 of IRB 2005-12 at
Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of IRB 2005-35 at
Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of IRB 2005-46 at www.irs.gov/pub/irs-irbs/irb05-46.pdf.
Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of IRB 2006-43 at
Notice 2007-37 (renewable diesel and renewable diesel mixtures) on page 1002 of IRB 2007-17 at
Notice 2007-97 (alternative fuel and alternative fuel mixtures defined) on page 1092 of IRB 2007-49 at
Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of IRB 2008-51 at
Notice 2009-6 (alcohol fuel credits, amount of denaturant) on page 311 of IRB 2009-3 at www.irs.gov/pub/irs-irbs/irb09-03.pdf.
Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of IRB 2012-17 at www.irs.gov/pub/irs-irbs/irb12-17.pdf.
Revenue Procedure 2012-41 (annual inflation adjustments) on page 539 of IRB 2012-45 at www.irs.gov/pub/irs-irbs/irb12-45.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 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;
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; and
DHL Express (DHL): DHL Same Day Service.
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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