IRS · Official form

Form 720, Quarterly Federal Excise Tax Return

Form 720 is the quarterly return businesses use to report and pay federal excise taxes, from fuel and air transportation to environmental taxes and the PCORI fee. Fill in the official IRS PDF below and download it.

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This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 720?

Form 720 collects dozens of federal excise taxes on one quarterly return, each identified by an IRS number. Part I covers taxes such as environmental taxes, communications and air transportation taxes, and fuel taxes, while Part II covers items like the PCORI fee on health plans, indoor tanning services, and sport fishing and archery equipment. Schedule A reports the timing of liability for taxes that require semimonthly deposits.

The return also includes Schedule C, where filers claim credits against their excise liability for things like nontaxable fuel uses. A business only completes the lines that apply to it; most filers touch a handful of IRS numbers at most.

Who files 720?

Businesses liable for federal excise taxes on fuel, air transportation, or communications services
Issuers of specified health insurance policies and sponsors of self-insured plans paying the PCORI fee
Retailers and manufacturers of taxed goods such as sport fishing equipment, archery items, or tires
Indoor tanning service providers collecting the tanning excise tax

How to fill out 720

Enter your business name, address, EIN, and the quarter the return covers.
Find the IRS numbers for the taxes you owe in Part I or Part II and enter the tax base and tax for each line.
If any Part I taxes apply, complete Schedule A to show when the liability was incurred for deposit purposes.
Claim any fuel or other credits on Schedule C and net them against the tax to reach the balance due.
Download the completed PDF, sign it, and file by mail, or e-file through an approved provider; deposits and payments generally go through EFTPS.

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Page 1 92 fields

Final return

Address change

Name

Quarter ending

Number, street, and room or suite no. (If you have a P.O. box, see the instructions.)

Employer identification number

City or town, state or province, country, and ZIP or foreign postal code

53. Domestic petroleum superfund tax*. * See instructions to ensure correct rate. Column: Tax. Dollars.

Row: I R S No. 53. Domestic petroleum superfund tax*. * See instructions to ensure correct rate. Column: Tax. Cents.

Row: I R S No. 16. Imported petroleum products superfund tax. Column: Tax. Dollars.

Row: I R S No. 16. Imported petroleum products superfund tax. Column: Tax. Cents.

Row: I R S No. 54. Chemicals (other than O D Cs). Column: Tax. Dollars.

Row: I R S No. 54. Chemicals (other than O D Cs). Column: Tax. Cents.

Row: I R S No. 17. Imported chemical substances. Column: Tax. Dollars.

Row: I R S No. 17. Imported chemical substances. Column: Tax. Cents.

Row: I R S No. 98. O D Cs. Column: Tax. Dollars.

Row: I R S No. 98. O D Cs. Column: Tax. Cents.

Row: I R S No. 19. O D C tax on imported products. Column: Tax. Dollars.

Row: I R S No. 19. O D C tax on imported products. Column: Tax. Cents.

22. Local telephone service and teletypewriter exchange service. Column: Tax. Dollars.

Row: I R S No. 22. Local telephone service and teletypewriter exchange service. Column: Tax. Cents.

Row: I R S No. 26. Transportation of persons by air*. * See instructions to ensure correct rate. Column: Tax. Dollars.

Row: I R S No. 26. Transportation of persons by air*. * See instructions to ensure correct rate. Column: Tax. Cents.

Row: I R S No. 28. Transportation of property by air*. * See instructions to ensure correct rate. Column: Tax. Dollars.

Row: I R S No. 28. Transportation of property by air*. * See instructions to ensure correct rate. Column: Tax. Cents.

Row: I R S No. 27. Use of international air travel facilities*. * See instructions to ensure correct rate. Column: Tax. Dollars.

Row: I R S No. 27. Use of international air travel facilities*. * See instructions to ensure correct rate. Column: Tax. Cents.

Fuel Taxes. Row: I R S No. 60. (a) Diesel, tax on removal at terminal rack. Column: Number of gallons.

Row: I R S No. 60. (b) Diesel, tax on taxable events other than removal at terminal rack. Column: Number of gallons.

Row: I R S No. 60. (a) Diesel, tax on removal at terminal rack. (b) Diesel, tax on taxable events other than removal at terminal rack. (c)

Row: I R S No. 60. (c) Diesel, tax on sale or removal of biodiesel mixture (not at terminal rack). Column: Number of gallons.

Row: I R S No. 104. Diesel-water fuel emulsion. Column: Number of gallons.

Row: I R S No. 104. Diesel-water fuel emulsion. Column: Tax. Dollars.

Row: I R S No. 104. Diesel-water fuel emulsion. Column: Tax. Cents.

Row: I R S No. 105. Dyed diesel, L U S T tax. Column: Number of gallons.

Row: I R S No. 105. Dyed diesel, L U S T tax. Column: Tax. Dollars.

Row: I R S No. 105. Dyed diesel, L U S T tax. Column: Tax. Cents.

Row: I R S No. 107. Dyed kerosene, L U S T tax. Column: Number of gallons.

Row: I R S No. 107. Dyed kerosene, L U S T tax. Column: Tax. Dollars.

Row: I R S No. 107. Dyed kerosene, L U S T tax. Column: Tax. Cents.

Row: I R S No. 119. L U S T tax, other exempt removals (see instructions). Column: Number of gallons.

Row: I R S No. 119. L U S T tax, other exempt removals (see instructions). Column: Tax. Dollars.

Row: I R S No. 119. L U S T tax, other exempt removals (see instructions). Column: Tax. Cents.

Row: I R S No. 35. (a) Kerosene, tax on removal at terminal rack (see instructions). Column: Number of gallons.

Row: I R S No. 35. (b) Kerosene, tax on taxable events other than removal at terminal rack. Column: Number of gallons.

Row: I R S No. 35. (a) Kerosene, tax on removal at terminal rack (see instructions). (b) Kerosene, tax on taxable events other than removal

Row: I R S No. 69. Kerosene for use in aviation (see instructions). Column: Number of gallons.

Row: I R S No. 69. Kerosene for use in aviation (see instructions). Column: Tax. Dollars.

Row: I R S No. 69. Kerosene for use in aviation (see instructions). Column: Tax. Cents.

Row: I R S No. 77. Kerosene for use in commercial aviation (other than foreign trade). Column: Number of gallons.

Row: I R S No. 77. Kerosene for use in commercial aviation (other than foreign trade). Column: Tax. Dollars.

Row: I R S No. 77. Kerosene for use in commercial aviation (other than foreign trade). Column: Tax. Cents.

Row: I R S No. 111. Kerosene for use in aviation, L U S T tax on nontaxable uses. Column: Number of gallons.

Row: I R S No. 111. Kerosene for use in aviation, L U S T tax on nontaxable uses. Column: Tax. Dollars.

Row: I R S No. 111. Kerosene for use in aviation, L U S T tax on nontaxable uses. Column: Tax. Cents.

Row: I R S No. 79. Other fuels (see instructions). Column: Number of gallons.

Row: I R S No. 79. Other fuels (see instructions). Column: Rate.

Row: I R S No. 79. Other fuels (see instructions). Column: Tax. Dollars.

Row: I R S No. 79. Other fuels (see instructions). Column: Tax. Cents.

Row: I R S No. 62. (a) Gasoline, tax on removal at terminal rack. Column: Number of gallons.

Row: I R S No. 62. (b) Gasoline, tax on taxable events other than removal at terminal rack. Column: Number of gallons.

Row: I R S No. 62. (a) Gasoline, tax on removal at terminal rack. (b) Gasoline, tax on taxable events other than removal at terminal rack.

Row: I R S No. 13. Any liquid fuel used in a fractional ownership program aircraft (see instructions). Column: Number of gallons.

Row: I R S No. 13. Any liquid fuel used in a fractional ownership program aircraft (see instructions). Column: Tax. Dollars.

Row: I R S No. 13. Any liquid fuel used in a fractional ownership program aircraft (see instructions). Column: Tax. Cents.

Row: I R S No. 14. Aviation gasoline*. * See instructions to ensure correct rate. Column: Number of gallons.

Row: I R S No. 14. Aviation gasoline*. * See instructions to ensure correct rate. Column: Tax. Dollars.

Row: I R S No. 14. Aviation gasoline*. * See instructions to ensure correct rate. Column: Cents.

Row: I R S No. 112. Liquefied petroleum gas (L P G) (see instructions). Column: Number of gallons.

Row: I R S No. 112. Liquefied petroleum gas (L P G) (see instructions). Column: Tax. Dollars.

Row: I R S No. 112. Liquefied petroleum gas (L P G) (see instructions). Column: Tax. Cents.

Row: I R S No. 118. "P Series" fuels. Column: Number of gallons.

Row: I R S No. 118. "P Series" fuels. Column: Tax. Dollars.

Row: I R S No. 118. "P Series" fuels. Column: Tax. Cents.

Row: I R S No. 120. Compressed natural gas (C N G) (see instructions). Column: Number of gallons.

Row: I R S No. 120. Compressed natural gas (C N G) (see instructions). Column: Tax. Dollars.

Row: I R S No. 120. Compressed natural gas (C N G) (see instructions). Column: Tax. Cents.

Row: I R S No. 121. Liquefied hydrogen. Column: Number of gallons.

Row: I R S No. 121. Liquefied hydrogen. Column: Tax. Dollars.

Row: I R S No. 121. Liquefied hydrogen. Column: Tax. Cents.

Row: I R S No. 122. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Number of gallons.

Row: I R S No. 122. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Tax. Dollars.

Row: I R S No. 122. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Tax. Cents.

Row: I R S No. 123. Liquid fuel derived from biomass. Column: Number of gallons.

Row: I R S No. 123. Liquid fuel derived from biomass. Column: Tax. Dollars.

Row: I R S No. 123. Liquid fuel derived from biomass. Column: Tax. Cents.

Row: I R S No. 124. Liquefied natural gas (L N G) (see instructions). Column: Number of gallons.

Row: I R S No. 124. Liquefied natural gas (L N G) (see instructions). Column: Tax. Dollars.

Row: I R S No. 124. Liquefied natural gas (L N G) (see instructions). Column: Tax. Cents.

Page 2 89 fields

Row: I R S No. 33. Retail Tax—Truck, trailer, and semitrailer chassis and bodies, and tractor. Column: Tax. Dollars.

Row: I R S No. 33. Retail Tax—Truck, trailer, and semitrailer chassis and bodies, and tractor. Column: Tax. Cents.

Ship Passenger Tax. Row: I R S No. 29. Transportation by water. Column: Number of persons.

Row: I R S No. 29. Transportation by water. Column: Tax. Dollars.

Row: I R S No. 29. Transportation by water. Column: Tax. Cents.

Other Excise Taxes. Row: I R S No. 31. Obligations not in registered form. Column: Amount.

Row: I R S No. 31. Obligations not in registered form. Column: Tax. Dollars.

Row: I R S No. 31. Obligations not in registered form. Column: Tax. Cents.

Row: I R S No. 155. Remittance transfers. Column: Amount.

Row: I R S No. 155. Remittance transfers. Column: Tax. Dollars.

Row: I R S No. 155. Remittance transfers. Column: Tax. Cents.

30. Casualty insurance and indemnity bonds. Column: Premiums paid.

Row: I R S No. 30. Life insurance, sickness and accident policies, and annuity contracts. Column: Premiums paid.

Row: I R S No. 30. Casualty insurance and indemnity bonds. Life insurance, sickness and accident policies, and annuity contracts.

Row: I R S No. 30. Reinsurance. Column: Premiums paid.

Manufacturer's Taxes. Row: I R S No. 36. Coal—Underground mined. Column: Number of tons.

Row: I R S No. 36. Coal—Underground mined. Column: Tax. Dollars.

Row: I R S No. 36. Coal—Underground mined. Column: Tax. Cents.

Row: I R S No. 37. Coal—Underground mined. Column: Sales price.

Row: I R S No. 37. Coal—Underground mined. Column: Tax. Dollars.

Row: I R S No. 37. Coal—Underground mined. Column: Tax. Cents.

Row: I R S No. 38. Coal—Surface mined. Column: Number of tons.

Row: I R S No. 38. Coal—Surface mined. Column: Tax. Dollars.

Row: I R S No. 38. Coal—Surface mined. Column: Tax. Cents.

Row: I R S No. 39. Coal—Surface mined. Column: Sales price.

Row: I R S No. 39. Coal—Surface mined. Column: Tax. Dollars.

Row: I R S No. 39. Coal—Surface mined. Column: Tax. Cents.

Row: I R S No. 108. Taxable tires other than bias ply or super single tires. Column: Number of tires.

Row: I R S No. 108. Taxable tires other than bias ply or super single tires. Column: Tax. Dollars.

Row: I R S No. 108. Taxable tires other than bias ply or super single tires. Column: Tax. Cents.

Row: I R S No. 109. Taxable bias ply or super single tires (other than super single tires designed for steering). Column: Number of tires.

Row: I R S No. 109. Taxable bias ply or super single tires (other than super single tires designed for steering). Column: Tax. Dollars.

Row: I R S No. 109. Taxable bias ply or super single tires (other than super single tires designed for steering). Column: Tax. Cents.

Row: I R S No. 113. Taxable tires, super single tires designated for steering. Column: Number of tires.

Row: I R S No. 113. Taxable tires, super single tires designated for steering. Column: Tax. Dollars.

Row: I R S No. 113. Taxable tires, super single tires designated for steering. Column: Tax. Cents.

Row: I R S No. 40. Gas guzzler tax. Attach Form 6197. Check if one-time filing.

Row: I R S No. 40. Gas guzzler tax. Attach Form 6197. Column: Tax. Dollars.

Row: I R S No. 40. Gas guzzler tax. Attach Form 6197. Column: Tax. Cents.

Row: I R S No. 97. Vaccines (see instructions). Column: Tax. Dollars.

Row: I R S No. 97. Vaccines (see instructions). Column: Tax. Cents.

1. Total. Add all amounts in Part I. Complete Schedule A unless one-time filing. Tax. Dollars

1. Cents.

133. (a) With a policy year ending before October 1, 2025. Column: (a) Avg. number of lives covered (see inst.).

Row: I R S No. 133. (a) With a policy year ending before October 1, 2025. Column: (c) Fee (see instructions).

Row: I R S No. 133. (b) With a policy year ending on or after October 1, 2025, and before October 1, 2026. Column: (a) Avg. number of lives

Row: I R S No. 133. (b) With a policy year ending on or after October 1, 2025, and before October 1, 2026. Column: (c) Fee (see

Row: I R S. No. 133. Applicable self-insured health plans. Column: Tax.

133. (c) With a plan year ending before October 1, 2025. Column: (a) Avg. number of lives covered (see inst.).

Row: I R S No. 133. (c) With a plan year ending before October 1, 2025. Column: (c) Fee (see instructions).

Row: I R S No. 133. (d) With a plan year ending on or after October 1, 2025, and before October 1, 2026. Column: (a) Avg. number of lives

Row: I R S No. 133. (d) With a plan year ending on or after October 1, 2025, and before October 1, 2026. Column: (c) Fee (see instructions).

Row: I R S No. 41. Sport fishing equipment (other than fishing rods and fishing poles). Column: Tax. Dollars.

Row: I R S No. 41. Sport fishing equipment (other than fishing rods and fishing poles). Column: Tax. Cents.

Row: I R S No. 110. Fishing rods and fishing poles (limits apply, see instructions). Column: Tax. Dollars.

Row: I R S No. 110. Fishing rods and fishing poles (limits apply, see instructions). Column: Tax. Cents.

Row: I R S No. 42. Electric outboard motors. Column: Tax. Dollars.

Row: I R S No. 42. Electric outboard motors. Column: Tax. Cents.

Row: I R S No. 114. Fishing tackle boxes. Column: Tax. Dollars.

Row: I R S No. 114. Fishing tackle boxes. Column: Tax. Cents.

Row: I R S No. 44. Bows, quivers, broadheads, and points. Column: Tax. Dollars.

Row: I R S No. 44. Bows, quivers, broadheads, and points. Column: Tax. Cents.

Row: I R S No. 106. Arrow shafts. Column: Tax. Dollars.

Row: I R S No. 106. Arrow shafts. Column: Tax. Cents.

Row: I R S No. 140. Indoor tanning services. Column: Tax. Dollars.

Row: I R S No. 140. Indoor tanning services. Column: Tax. Cents.

Row: I R S No. 64. Inland waterways fuel use tax. Column: Number of gallons.

Row: I R S No. 64. Inland waterways fuel use tax. Column: Tax. Dollars.

Row: I R S No. 64. Inland waterways fuel use tax. Column: Tax. Cents.

Row: I R S No. 125. L U S T tax on inland waterways fuel use (see instructions). Column: Number of gallons.

Row: I R S No. 125. L U S T tax on inland waterways fuel use (see instructions). Column: Tax. Dollars.

Row: I R S No. 125. L U S T tax on inland waterways fuel use (see instructions). Column: Tax. Cents.

Row: I R S No. 51. Section 40 fuels (see instructions). Column: Number of gallons.

Row: I R S No. 51. Section 40 fuels (see instructions). Column: Rate.

Row: I R S No. 51. Section 40 fuels (see instructions). Column: Tax. Dollars.

Row: I R S No. 51. Section 40 fuels (see instructions). Column: Tax. Cents.

Row: I R S No. 117. Biodiesel sold as but not used as fuel. Column: Number of gallons.

Row: I R S No. 117. Biodiesel sold as but not used as fuel. Column: Rate.

Row: I R S No. 117. Biodiesel sold as but not used as fuel. Column: Tax. Dollars.

Row: I R S No. 117. Biodiesel sold as but not used as fuel. Column: Tax. Cents.

Row: I R S No. 20. Floor stocks tax—Ozone-depleting chemicals. Attach Form 6627. Column: Tax. Dollars.

Row: I R S No. 20. Floor stocks tax—Ozone-depleting chemicals. Attach Form 6627. Column: Tax. Cents.

Row: I R S No. 150. Repurchase of corporate stock. Attach Form 7208. Column: Tax. Dollars.

Row: I R S No. 150. Repurchase of corporate stock. Attach Form 7208. Column: Tax. Cents.

Row: I R S No. 142. Sales of designated drugs during statutory periods. Column: Tax. Dollars.

Row: I R S No. 142. Sales of designated drugs during statutory periods. Column: Tax. Cents.

2. Total. Add all amounts in Part I I. Tax. Dollars

2. Cents.

Page 3 40 fields

Page 3. Part I I I. 3. Total tax. Add Part I, line 1, and Part I I, line 2. Dollars.

3. Cents.

4. Claims (see instructions; complete Schedule C). Dollars.

4. Cents.

5. Deposits made for the quarter. Dollars.

5. Cents.

5. Check here if you used the safe harbor rule to make your deposits.

6. Overpayment from previous quarters. Dollars.

6. Cents.

7. Enter the amount from Form 720-X included on line 6, if any. Dollars.

7. Cents.

8. Add lines 5 and 6. Dollars.

8. Cents.

9. Add lines 4 and 8. Dollars.

9. Cents.

10. Balance Due. If line 3 is greater than line 9, enter the difference on line 10. See instructions and www.IRS.gov/Pay for details on how

10. Cents.

11. Overpayment. If line 9 is greater than line 3, enter the difference on 11a. 11a. Dollars.

11a. Cents.

Applied to your next return.

Refunded to you.

11c. Routing number (9 digits).

Checking

Savings

11e. Account number (up to 17 digits).

Yes. Complete the following.

Complete the following. No

Designee’s name

Phone no.

Personal identification number (P I N).

Type or print name below signature

Title

Telephone number

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

Page 4 40 fields

1. Regular method taxes. (a) Record of Net Tax Liability. Row: First month. A. Column: Period. 1st–15th day. Dollars.

Row: First month. A. Column: Period. 1st–15th day. Cents.

Row: First month. B. Column: Period. 16th–last day. Dollars.

Row: First month. B. Column: Period. 16th–last day. Cents.

Row: Second month. C. Column: Period. 1st–15th day. Dollars.

Row: Second month. C. Column: Period. 1st–15th day. Cents.

Row: Second month. D. Column: Period. 16th–last day. Dollars.

Row: Second month. D. Column: Period. 16th–last day. Cents.

Row: Third month. E. Column: Period. 1st–15th day. Dollars.

Row: Third month. E. Column: Period. 1st–15th day. Cents.

Row: Third month. F. Column: Period. 16th–last day. Dollars.

Row: Third month. F. Column: Period. 16th–last day. Cents.

Special rule for September*. * Complete only as instructed (see instructions). G. Dollars.

G. Cents.

1. (b) Net liability for regular method taxes. Add the amounts for each semimonthly period. Dollars.

1. (b). Cents.

2. Alternative method taxes (I R S Nos. 22, 26, 28, and 27). (a) Record of Taxes Considered as Collected. Row: First month. M. Column:

Row: First month. M. Column: Period. 1st–15th day. Cents.

Row: First month. N. Column: Period. 16th–last day. Dollars.

Row: First month. N. Column: Period. 16th–last day. Cents.

Row: Second month. O. Column: Period. 1st–15th day. Dollars.

Row: Second month. O. Column: Period. 1st–15th day. Cents.

Row: Second month. P. Column: Period. 16th–last day. Dollars.

Row: Second month. P. Column: Period. 16th–last day. Cents.

Row: Third month. Q. Column: Period. 1st–15th day. Dollars.

Row: Third month. Q. Column: Period. 1st–15th day. Cents.

Row: Third month. R. Column: Period. 16th–last day. Dollars.

Row: Third month. R. Column: Period. 16th–last day. Cents.

Special rule for September*. * Complete only as instructed (see instructions). S. Dollars.

S. Cents.

2. (b) Alternative method taxes. Add the amounts for each semimonthly period. Dollars.

2. (b). Cents.

60(a). Number of gallons.

Diesel fuel, gallons delivered in a two-party exchange within a terminal. Number of gallons.

Kerosene, gallons received in a two-party exchange within a terminal, included on Form 720, I R S No. 35(a), 69, 77, or 111. Number of

Kerosene, gallons delivered in a two-party exchange within a terminal. Number of gallons.

Gasoline, gallons received in a two-party exchange within a terminal, included on Form 720, I R S No. 62(a). Number of gallons.

Gasoline, gallons delivered in a two-party exchange within a terminal. Number of gallons.

Aviation gasoline, gallons received in a two-party exchange within a terminal, included on Form 720, I R S No. 14. Number of gallons.

Aviation gasoline, gallons delivered in a two-party exchange within a terminal. Number of gallons.

Page 5 82 fields

Month your income tax year ends

Period of claim

Row: a. Gasoline (see Caution above line 1). Column: Type of use.

Row: a. Gasoline (see Caution above line 1). Column: Gallons.

Row: a. Gasoline (see Caution above line 1). Column: Amount of claim. Dollars

Row: a. Gasoline (see Caution above line 1). Column: Amount of claim. Cents.

Row: b. Exported (see Caution above line 1). Column: Gallons.

Row: b. Exported (see Caution above line 1). Column: Amount of claim. Dollars.

Row: b. Exported (see Caution above line 1). Column: Amount of claim. Cents.

Period of claim

Row: a. Used in commercial aviation (other than foreign trade)*. * See instructions to ensure correct rate. Column: Gallons.

Row: a. Used in commercial aviation (other than foreign trade)*. * See instructions to ensure correct rate. Column: Amount of claim. Dollars

Row: a. Used in commercial aviation (other than foreign trade)*. * See instructions to ensure correct rate. Column: Amount of claim. Cents.

Row: b. Other nontaxable use (see Caution above line 1)*. * See instructions to ensure correct rate. Column: Type of use.

Row: b. Other nontaxable use (see Caution above line 1)*. * See instructions to ensure correct rate. Column: Gallons.

Row: b. Other nontaxable use (see Caution above line 1)* . * See instructions to ensure correct rate. Column: Amount of claim. Dollars.

Row: b. Other nontaxable use (see Caution above line 1)*. * See instructions to ensure correct rate. Column: Amount of Claim. Cents.

Row: c. Exported (see Caution above line 1)*. * See instructions to ensure correct rate. Column: Gallons.

Row: c. Exported (see Caution above line 1)*. * See instructions to ensure correct rate. Column: Amount of claim. Dollars.

Row: c. Exported (see Caution above line 1)*. * See instructions to ensure correct rate. Column: Amount of claim. Cents.

Row: d. L U S T tax on aviation fuels used in foreign trade. Column: Gallons.

Row: d. L U S T tax on aviation fuels used in foreign trade. Column: Amount of claim. Dollars.

Row: d. L U S T tax on aviation fuels used in foreign trade. Column: Amount of claim. Cents.

Period of claim

3. Claimant certifies that the diesel fuel did not contain visible evidence of dye. Exception. If any of the diesel fuel included in this

Row: a. Nontaxable use. Column: Type of use.

Row: a. Nontaxable use. Column: Gallons.

Row: a. Nontaxable use. Column: Amount of claim. Dollars

Row: a. Nontaxable use. Column: Amount of claim. Cents.

Row: b. Use in trains. Column: Gallons.

Row: b. Use in trains. Column: Amount of claim. Dollars.

Row: b. Use in trains. Column: Amount of claim. Cents.

Row: c. Use in certain intercity and local buses (see Caution above line 1). Column: Gallons.

Row: c. Use in certain intercity and local buses (see Caution above line 1). Column: Amount of claim. Dollars.

Row: c. Use in certain intercity and local buses (see Caution above line 1). Column: Amount of claim. Cents.

Row: d. Use on a farm for farming purposes. Column: Gallons.

Row: d. Use on a farm for farming purposes. Column: Amount of claim. Dollars.

Row: d. Use on a farm for farming purposes. Column: Amount of claim. Cents.

Row: e. Exported (see Caution above line 1). Column: Gallons.

Row: e. Exported (see Caution above line 1). Column: Amount of claim. Dollars.

Row: e. Exported (see Caution above line 1). Column: Amount of claim. Cents.

Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Period of claim

4. Claimant certifies that the kerosene did not contain visible evidence of dye. Exception. If any of the kerosene included in this claim

Caution: Claims cannot be made on line 4 for kerosene sales from a blocked pump. Row: a. Nontaxable use. Column: Type of use.

Row: a. Nontaxable use. Column: Gallons.

Row: a. Nontaxable use. Column: Amount of claim. Dollars

Row: a. Nontaxable use. Column: Amount of claim. Cents.

Row: b. Use in certain intercity and local buses (see Caution above line 1). Column: Gallons.

Row: b. Use in certain intercity and local buses (see Caution above line 1). Column: Amount of claim. Dollars.

Row: b. Use in certain intercity and local buses (see Caution above line 1). Column: Amount of claim. Cents.

Row: c. Use on a farm for farming purposes. Column: Gallons.

Row: c. Use on a farm for farming purposes. Column: Amount of claim. Dollars.

Row: c. Use on a farm for farming purposes. Column: Amount of claim. Cents.

Row: d. Exported (see Caution above line 1). Column: Gallons.

Row: d. Exported (see Caution above line 1). Column: Amount of claim. Dollars.

Row: d. Exported (see Caution above line 1). Column: Amount of claim. Cents.

Row: e. Nontaxable use taxed at $.044. Column: Type of use.

Row: e. Nontaxable use taxed at $.044. Column: Gallons.

Row: e. Nontaxable use taxed at $.044. Column: Amount of claim. Dollars.

Row: e. Nontaxable use taxed at $.044. Column: Amount of claim. Cents.

Row: f. Nontaxable use taxed at $.219*. * See instructions to ensure correct rate. Column: Type of use.

Row: f. Nontaxable use taxed at $.219*. * See instructions to ensure correct rate. Column: Gallons.

Row: f. Nontaxable use taxed at $.219*. * See instructions to ensure correct rate. Column: Amount of claim. Dollars.

Row: f. Nontaxable use taxed at $.219*. * See instructions to ensure correct rate. Column: Amount of claim. Cents.

Period of claim

Row: a. Kerosene used in commercial aviation (other than foreign trade) taxed at $.244. Column: Gallons.

Row: a. Kerosene used in commercial aviation (other than foreign trade) taxed at $.244. Column: Amount of claim. Dollars

Row: a. Kerosene used in commercial aviation (other than foreign trade) taxed at $.244. Column: Amount of claim. Cents.

Row: b. Kerosene used in commercial aviation (other than foreign trade) taxed at $.219*. * See instructions to ensure correct rate. Column:

Row: b. Kerosene used in commercial aviation (other than foreign trade) taxed at $.219* . * See instructions to ensure correct rate.

Row: c. Nontaxable use (other than use by state or local government) taxed at $.244. Column: Type of use.

Row: c. Nontaxable use (other than use by state or local government) taxed at $.244. Column: Gallons.

Row: c. Nontaxable use (other than use by state or local government) taxed at $.244. Column: Amount of claim. Dollars.

Row: c. Nontaxable use (other than use by state or local government) taxed at $.244. Column: Amount of claim. Cents.

Row: d. Nontaxable use (other than use by state or local government) taxed at $.219*. * See instructions to ensure correct rate. Column:

Row: e. L U S T tax on aviation fuels used in foreign trade. Column: Gallons.

Row: e. L U S T tax on aviation fuels used in foreign trade. Column: Amount of claim. Dollars.

Row: e. L U S T tax on aviation fuels used in foreign trade. Column: Amount of claim. Cents.

Page 6 88 fields

6. Nontaxable Use of Alternative Fuel. Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use

Row: a. Liquefied petroleum gas (L P G) (see instructions). Column: Gallons, or gasoline or diesel gallon equivalents.

Row: a. Liquefied petroleum gas (L P G) (see instructions). Column: Amount of claim. Dollars

Row: a. Liquefied petroleum gas (L P G) (see instructions). Column: Amount of claim. Cents.

Row: b. "P Series" fuels. Column: Type of use.

Row: b. "P Series" fuels. Column: Gallons, or gasoline or diesel gallon equivalents.

Row: b. "P Series" fuels. Column: Amount of claim. Dollars.

Row: b. "P Series" fuels. Column: Amount of claim. Cents.

Row: c. Compressed natural gas (C N G) (see instructions). Column: Type of use.

Row: c. Compressed natural gas (C N G) (see instructions). Column: Gallons, or gasoline or diesel gallon equivalents.

Row: c. Compressed natural gas (C N G) (see instructions). Column: Amount of claim. Dollars.

Row: c. Compressed natural gas (C N G) (see instructions). Column: Amount of claim. Cents.

Row: d. Liquefied hydrogen. Column: Type of use.

Row: d. Liquefied hydrogen. Column: Gallons, or gasoline or diesel gallon equivalents.

Row: d. Liquefied hydrogen. Column: Amount of claim. Dollars.

Row: d. Liquefied hydrogen. Column: Amount of claim. Cents.

Row: e. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Type of use.

Row: e. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Gallons, or gasoline or diesel gallon equivalents.

Row: e. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Amount of claim. Dollars.

Row: e. Fischer-Tropsch process liquid fuel from coal (including peat). Column: Amount of claim. Cents.

Row: f. Liquid fuel derived from biomass. Column: Type of use.

Row: f. Liquid fuel derived from biomass. Column: Gallons, or gasoline or diesel gallon equivalents.

Row: f. Liquid fuel derived from biomass. Column: Amount of claim. Dollars.

Row: f. Liquid fuel derived from biomass. Column: Amount of claim. Cents.

Row: g. Liquefied natural gas (L N G) (see instructions). Column: Type of use.

Row: g. Liquefied natural gas (L N G) (see instructions). Column: Gallons, or gasoline or diesel gallon equivalents.

Row: g. Liquefied natural gas (L N G) (see instructions). Column: Amount of claim. Dollars.

Row: g. Liquefied natural gas (L N G) (see instructions). Column: Amount of claim. Cents.

Row: h. Liquefied gas derived from biomass. Column: Type of use.

Row: h. Liquefied gas derived from biomass. Column: Gallons, or gasoline or diesel gallon equivalents.

Row: h. Liquefied gas derived from biomass. Column: Amount of claim. Dollars.

Row: h. Liquefied gas derived from biomass. Column: Amount of claim. Cents.

Period of claim

Registration number

7. Claimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained written

Row: a. Use by a state or local government. Column: Gallons.

Row: a. Use by a state or local government. Column: Amount of claim. Dollars

Row: a. Use by a state or local government. Column: Amount of claim. Cents.

Row: b. Use in certain intercity and local buses. Column: Gallons.

Row: b. Use in certain intercity and local buses. Column: Amount of claim. Dollars.

Row: b. Use in certain intercity and local buses. Column: Amount of claim. Cents.

Period of claim

Registration number

8. Claimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the written

Row: a. Use by a state or local government. Column: Gallons.

Row: a. Use by a state or local government. Column: Amount of claim. Dollars

Row: a. Use by a state or local government. Column: Amount of claim. Cents.

Row: b. Sales from a blocked pump. Column: Gallons.

Row: b. Sales from a blocked pump. Column: Amount of claim. Dollars.

Row: b. Sales from a blocked pump. Column: Amount of claim. Cents.

Row: c. Use in certain intercity and local buses. Column: Gallons.

Row: c. Use in certain intercity and local buses. Column: Amount of claim. Dollars.

Row: c. Use in certain intercity and local buses. Column: Amount of claim. Cents.

Registration number

Row: a. Use in commercial aviation (other than foreign trade) taxed at $.219. Column: Gallons.

Row: a. Use in commercial aviation (other than foreign trade) taxed at $.219. Column: Amount of claim. Dollars

Row: a. Use in commercial aviation (other than foreign trade) taxed at $.219. Column: Amount of claim. Cents.

Row: b. Use in commercial aviation (other than foreign trade) taxed at $.244. Column: Gallons.

Row: b. Use in commercial aviation (other than foreign trade) taxed at $.244. Column: Amount of claim. Dollars.

Row: b. Use in commercial aviation (other than foreign trade) taxed at $.244. Column: Amount of claim. Cents.

Row: c. Nonexempt use in noncommercial aviation*. * See instructions to ensure correct credit rate. Column: Gallons.

Row: c. Nonexempt use in noncommercial aviation*. * See instructions to ensure correct credit rate. Column: Amount of claim. Dollars.

Row: c. Nonexempt use in noncommercial aviation*. * See instructions to ensure correct credit rate. Column: Amount of claim. Cents.

Row: d. Other nontaxable uses taxed at $.244. Column: Type of use.

Row: d. Other nontaxable uses taxed at $.244. Column: Gallons.

Row: d. Other nontaxable uses taxed at $.244. Column: Amount of claim. Dollars.

Row: d. Other nontaxable uses taxed at $.244. Column: Amount of claim. Cents.

Row: e. Other nontaxable uses taxed at $.219*. * See instructions to ensure correct credit rate. Column: Type of use.

Row: e. Other nontaxable uses taxed at $.219*. * See instructions to ensure correct credit rate. Column: Gallons.

Row: e. Other nontaxable uses taxed at $.219*. * See instructions to ensure correct credit rate. Column: Amount of claim. Dollars.

Row: e. Other nontaxable uses taxed at $.219*. * See instructions to ensure correct credit rate. Column: Amount of claim. Cents.

Row: f. L U S T tax on aviation fuels used in foreign trade. Column: Gallons.

Row: f. L U S T tax on aviation fuels used in foreign trade. Column: Amount of claim. Dollars.

Row: f. L U S T tax on aviation fuels used in foreign trade. Column: Amount of claim. Cents.

Registration number

Row: a. Use by a nonprofit educational organization. Column: Gallons.

Row: a. Use by a nonprofit educational organization. Column: Amount of claim. Dollars

Row: a. Use by a nonprofit educational organization. Column: Amount of claim. Cents.

Row: b. Use by a state or local government. Column: Gallons.

Row: b. Use by a state or local government. Column: Amount of claim. Dollars.

Row: b. Use by a state or local government. Column: Amount of claim. Cents.

Registration number

Row: a. Use by a nonprofit educational organization*. * See instructions to ensure correct credit rate. Column: Gallons.

Row: a. Use by a nonprofit educational organization*. * See instructions to ensure correct credit rate. Column: Amount of claim. Dollars

Row: a. Use by a nonprofit educational organization*. * See instructions to ensure correct credit rate. Column: C R N. 324.

Row: b. Use by a state or local government*. * See instructions to ensure correct credit rate. Column: Gallons.

Row: b. Use by a state or local government*. * See instructions to ensure correct credit rate. Column: Amount of claim. Dollars.

Row: b. Use by a state or local government*. * See instructions to ensure correct credit rate. Column: Amount of claim. Cents.

Page 7 33 fields

14. Other claims. See the instructions. For lines 14b and 14c, see the Caution above line 1 on page 5. Row: a. Section 4051(d) tire credit

Row: a. Section 4051(d) tire credit (tax on vehicle reported on I R S No. 33). Column: Amount of claim. Cents.

Row: b. Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001. Column: Amount of claim. Dollars.

Row: b. Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001. Column: Amount of claim. Cents.

Row: c. Exported dyed kerosene. Column: Amount of claim. Dollars.

Row: c. Exported dyed kerosene. Column: Amount of claim. Cents.

Row: d. Diesel-water fuel emulsion. Column: Amount of claim. Dollars.

Row: d. Diesel-water fuel emulsion. Column: Amount of claim. Cents.

Row: d. Diesel-water fuel emulsion. Column: C R N.

Row: e. Registered credit card issuers. Column: Amount of claim. Dollars.

Row: e. Registered credit card issuers. Column: Amount of claim. Cents.

Row: e. Registered credit card issuers. Column: C R N.

Row: f. Taxable tires other than bias ply or super single tires. Column: Number of tires.

Row: f. Taxable tires other than bias ply or super single tires. Column: Amount of claim. Dollars

Row: f. Taxable tires other than bias ply or super single tires. Column: Amount of claim. Cents.

Row: g. Taxable tires, bias ply or super single tires (other than super single tires designed for steering). Column: Number of tires.

Row: g. Taxable tires, bias ply or super single tires (other than super single tires designed for steering). Column: Amount of claim.

Row: g. Taxable tires, bias ply or super single tires (other than super single tires designed for steering). Column: Amount of claim. Cents.

Row: h. Taxable tires, super single tires designed for steering. Column: Number of tires.

Row: h. Taxable tires, super single tires designed for steering. Column: Amount of claim. Dollars.

Row: h. Taxable tires, super single tires designed for steering. Column: Amount of claim. Cents.

Row: i. Chemicals (other than O D Cs). Column: Number of tires.

Row: i. Chemicals (other than O D Cs). Column: Amount of claim. Dollars.

Row: i. Chemicals (other than O D Cs). Column: Amount of claim. Cents.

Row: j. Imported chemical substances. Column: Number of tires.

Row: j. Imported chemical substances. Column: Amount of claim. Dollars.

Row: j. Imported chemical substances. Column: Amount of claim. Cents.

Row: k. Other claim. Specify.

Row: k. Other claim. Column: Amount of claim. Dollars.

Row: k. Other claim. Column: Amount of claim. Cents.

Row: k. Other claim. Column: C R N.

15. Total claims. Add amounts on lines 1 through 14. Enter the result here and on Form 720, Part I I I, line 4. Dollars.

15. Cents.

Page 8 10 fields

Your employer identification number (EIN). See instructions.

Dollars

Cents

1st Quarter

2nd Quarter

3rd Quarter

4th Quarter

Your business name (individual name if sole proprietor).

Your address.

Your city or town, state or province, country, and ZIP or foreign postal code.

Lock the PDF after filling (values become permanent, fields are removed)

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Frequently asked questions

How often is Form 720 filed?

Quarterly, with returns generally due the last day of the month following the quarter’s end. Many of the Part I taxes also require semimonthly deposits during the quarter, so the return often reconciles tax already deposited.

Is the PCORI fee reported on Form 720?

Yes. Plan sponsors and insurers report it once a year on the second-quarter return, even if they file no other quarters. Check the current instructions at irs.gov for the applicable fee amount.

Can Form 720 be e-filed?

Yes, through IRS-approved e-file providers for excise returns, though paper filing is still accepted. Payments and required deposits are made electronically through EFTPS.

Form 720, Quarterly Federal Excise Tax Return

What is 720?

Who files 720?

How to fill out 720

Quick fill 720 on this page

Frequently asked questions

Related forms

Form 6627, Environmental Taxes

Form 2290, Heavy Highway Vehicle Use Tax Return

Form 8849, Claim for Refund of Excise Taxes