×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Form 720 (Rev. April 2018) for 2019 Federal Quarterly Federal Excise Tax Return

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2018-federal-form-720.pdf, and you can print it directly from your computer.

Quarterly Federal Excise Tax Return
Form 720 (Rev. April 2018)

720 Quarterly Federal Excise Tax Return Form (Rev. April 2018) Department of the Treasury Internal Revenue Service Check here if: Final return Address change OMB No. 1545-0023 See the Instructions for Form 720. ▶ Go to www.irs.gov/Form720 for instructions and the latest information. ▶ FOR IRS USE ONLY Name Quarter ending Number, street, and room or suite no. (If you have a P.O. box, see the instructions.) Employer identification number T FF FD FP I City or town, state or province, country, and ZIP or foreign postal code T Part I IRS No. 18 21 98 19 22 26 28 27 60 104 105 107 119 35 69 77 111 79 62 13 14 112 118 120 121 122 123 124 Environmental Taxes (attach Form 6627) Domestic petroleum oil spill tax Imported petroleum products oil spill tax Ozone-depleting chemicals (ODCs) ODC tax on imported products Communications and Air Transportation Taxes (see instructions) Local telephone service and teletypewriter exchange service Transportation of persons by air Transportation of property by air Use of international air travel facilities Number of gallons Fuel Taxes (a) Diesel, tax on removal at terminal rack (b) Diesel, tax on taxable events other than removal at terminal rack (c) Diesel, tax on sale or removal of biodiesel mixture (not at terminal rack) Diesel-water fuel emulsion Dyed diesel, LUST tax Dyed kerosene, LUST tax LUST tax, other exempt removals (see instructions) (a) Kerosene, tax on removal at terminal rack (see instructions) (b) Kerosene, tax on taxable events other than removal at terminal rack Kerosene for use in aviation (see instructions) Kerosene for use in commercial aviation (other than foreign trade) Kerosene for use in aviation, LUST tax on nontaxable uses Other fuels (see instructions) (a) Gasoline, tax on removal at terminal rack (b) Gasoline, tax on taxable events other than removal at terminal rack Any liquid fuel used in a fractional ownership program aircraft Aviation gasoline Liquefied petroleum gas (LPG) (see instructions) “P Series” fuels Compressed natural gas (CNG) (see instructions) Liquefied hydrogen Fischer-Tropsch process liquid fuel from coal (including peat) Liquid fuel derived from biomass Liquefied natural gas (LNG) (see instructions) For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Tax IRS No. 18 21 98 19 Tax 22 26 28 27 Rate } } } Cat. No. 10175Y Tax 60 104 105 107 119 35 69 77 111 79 62 13 14 112 118 120 121 122 123 124 Form 720 (Rev. 4-2018) Form 720 (Rev. 4-2018) Page IRS No. Retail Tax—Truck, trailer, and semitrailer chassis and bodies, and tractor Number of persons Ship Passenger Tax Transportation by water Amount of obligations Other Excise Tax Obligations not in registered form 33 29 31 Foreign Insurance Taxes—Policies issued by foreign insurers Casualty insurance and indemnity bonds Life insurance, sickness and accident policies, and annuity contracts Reinsurance Number of tons Manufacturers Taxes 30 36 37 38 39 Rate Tax Rate Tax Rate Tax Rate Tax 33 29 31 Premiums paid } IRS No. 30 Sales price 36 37 38 39 Coal—Underground mined Coal—Surface mined Tax Number of tires 108 109 113 40 97 2 IRS No. Taxable tires other than bias ply or super single tires Taxable bias ply or super single tires (other than super single tires designed for steering) Taxable tires, super single tires designed for steering Gas guzzler tax. Attach Form 6197. Check if one-time filing . . . . . . . Vaccines (see instructions) IRS No. 108 109 113 40 97 . . . . . Sales price 1 Reserved for future use Total. Add all amounts in Part I. Complete Schedule A unless one-time filing 2.3% of sales price ▶ $ Part II IRS No. Patient‐Centered Outcomes Research Fee (see instructions) Specified health insurance policies (a) Avg. number of lives covered (see inst.) (b) Rate for avg. covered life (c) Fee (see instructions) } (a) With a policy year ending before October 1, 2017 133 (b) With a policy year ending on or after October 1, 2017, and before October 1, 2018 Applicable self‐insured health plans (c) With a plan year ending before October 1, 2017 (d) With a plan year ending on or after October 1, 2017, and before October 1, 2018 Tax IRS No. 133 Rate 41 110 42 114 44 106 140 Sport fishing equipment (other than fishing rods and fishing poles) Fishing rods and fishing poles (limits apply, see instructions) Electric outboard motors Fishing tackle boxes Bows, quivers, broadheads, and points Arrow shafts Indoor tanning services 41 110 42 114 44 106 140 Number of gallons 64 Inland waterways fuel use tax 125 LUST tax on inland waterways fuel use (see instructions) 51 Section 40 fuels (see instructions) 117 Biodiesel sold as but not used as fuel 20 Floor Stocks Tax—Ozone-depleting chemicals (floor stocks). Attach Form 6627. 2 Total. Add all amounts in Part II Rate Tax 64 125 51 117 20 ▶ $ Form 720 (Rev. 4-2018) Form 720 (Rev. 4-2018) Page 3 Part III 3 4 5 6 7 8 9 10 11 Total tax. Add Part I, line 1, and Part II, line 2 . . . . . . . . . . . . . . . . . Claims (see instructions; complete Schedule C) . . . . . . . ▶ 4 Deposits made for the quarter . . . . ▶ 5 Check here if you used the safe harbor rule to make your deposits. Overpayment from previous quarters . . ▶ 6 Enter the amount from Form 720X included on line 6, if any . . . . . . . . . ▶ 7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . ▶ 8 Add lines 4 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . Balance Due. If line 3 is greater than line 9, enter the difference. Pay the full amount with the return (see instructions) Overpayment. If line 9 is greater than line 3, enter the difference. Check if you want the overpayment: Applied to your next return, or Refunded to you. Third Party Designee 9 10 ▶ 11 No Personal identification number (PIN) ▶ Signature Date Type or print name below signature. ▶ Print/Type preparer’s name Preparer’s signature ▲ Paid Preparer Use Only ▶ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ▲ Sign Here Phone no. ▶ 3 Yes. Complete the following. Do you want to allow another person to discuss this return with the IRS (see instructions)? Designee name ▶ ▶ Title Telephone number ▶ Date PTIN Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. ▶ Form 720 (Rev. 4-2018) Form 720 (Rev. 4-2018) Schedule A Page 4 Excise Tax Liability (see instructions) Note: You must complete Schedule A if you have a liability for any tax in Part I of Form 720. Don’t complete Schedule A for Part II taxes or for a one-time filing of the gas guzzler tax. 1 Regular method taxes (a) Record of Net Tax Liability First month A Second month C Third month E Special rule for September* . Period 1st–15th day . . . . . . 16th–last day . . ▶ B D F G (b) Net liability for regular method taxes. Add the amounts for each semimonthly period. 2 Alternative method taxes (IRS Nos. 22, 26, 28, and 27) (a) Record of Taxes Considered as 1st–15th day Collected First month M Second month O Third month Q Special rule for September* . . . . . . . . Period 16th–last day . ▶ N P R S (b) Alternative method taxes. Add the amounts for each semimonthly period. *Complete only as instructed (see instructions). Schedule T Two-Party Exchange Information Reporting (see instructions) Fuel Diesel fuel, gallons received in a two-party exchange within a terminal, included on IRS No. 60(a) on Form 720 Number of gallons Diesel fuel, gallons delivered in a two-party exchange within a terminal Kerosene, gallons received in a two-party exchange within a terminal, included on IRS No. 35(a), 69, 77, or 111 on Form 720 Kerosene, gallons delivered in a two-party exchange within a terminal Gasoline, gallons received in a two-party exchange within a terminal, included on IRS No. 62(a) on Form 720 Gasoline, gallons delivered in a two-party exchange within a terminal Aviation gasoline, gallons received in a two-party exchange within a terminal, included on IRS No. 14 on Form 720 Aviation gasoline, gallons delivered in a two-party exchange within a terminal Form 720 (Rev. 4-2018) Form 720 (Rev. 4-2018) Page 5 Schedule C Claims Month your income tax year ends ▶ • Complete Schedule C for claims only if you are reporting liability in Part I or II of Form 720. • Attach a statement explaining each claim as required. Include your name and EIN on the statement (see instructions). Caution: Claimant has the name and address of the person(s) who sold the fuel to the claimant, the dates of purchase, and if exported, the required proof of export. For claims on lines 1a and 2b (type of use 13 and 14), 3c, 4b, and 5, claimant hasn’t waived the right to make the claim. 1 Nontaxable Use of Gasoline Note: CRN is credit reference number. Type of use 4 Amount of claim CRN 362 411 Rate Gallons Amount of claim $ Used in commercial aviation (other than foreign trade) Other nontaxable use (see Caution above line 1) Exported (see Caution above line 1) LUST tax on aviation fuels used in foreign trade Nontaxable Use of Undyed Diesel Fuel Period of claim ▶ Claimant certifies that the diesel fuel did not contain visible evidence of dye. Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . Type of use a b c d e Gallons Period of claim ▶ Type of use 3 Rate $ a Gasoline (see Caution above line 1) b Exported (see Caution above line 1) 2 Nontaxable Use of Aviation Gasoline a b c d Period of claim ▶ Rate Gallons CRN 354 324 412 433 . . . Amount of claim CRN $ Nontaxable use Use in trains Use in certain intercity and local buses (see Caution above line 1) Use on a farm for farming purposes Exported (see Caution above line 1) ▶ 360 353 350 360 413 Nontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Period of claim ▶ Claimant certifies that the kerosene did not contain visible evidence of dye. Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: Claims cannot be made on line 4 for kerosene sales from a blocked pump. a b c d e f 5 Type of use Rate Gallons . . Amount of claim $ Nontaxable use Use in certain intercity and local buses (see Caution above line 1) Use on a farm for farming purposes Exported (see Caution above line 1) Nontaxable use taxed at $.044 Nontaxable use taxed at $.219 Kerosene Used in Aviation (see Caution above line 1) . ▶ CRN 346 347 346 414 377 369 Period of claim ▶ Type of use Rate Gallons Amount of claim CRN a Kerosene used in commercial aviation (other than foreign trade) taxed at $.244 b Kerosene used in commercial aviation (other than foreign trade) taxed at $.219 c Nontaxable use (other than use by state or local government) taxed at $.244 d Nontaxable use (other than use by state or local government) taxed at $.219 e LUST tax on aviation fuels used in foreign trade $ 417 355 346 369 433 Form 720 (Rev. 4-2018) Form 720 (Rev. 4-2018) 6 Page 6 Nontaxable Use of Alternative Fuel Caution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5) (see instructions). Type of use a b c d e f g h Rate Gallons, or gasoline or diesel gallon equivalents Amount of claim $ Liquefied petroleum gas (LPG) (see instructions) “P Series” fuels Compressed natural gas (CNG) (see instructions) Liquefied hydrogen Fischer-Tropsch process liquid fuel from coal (including peat) Liquid fuel derived from biomass Liquefied natural gas (LNG) (see instructions) Liquefied gas derived from biomass CRN 419 420 421 422 423 424 425 435 Period of claim ▶ Registration number ▶ 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 consent of the buyer to make the claim. Claimant certifies that the diesel fuel didn’t contain visible evidence of dye. Exception. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed explanation and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 7 Sales by Registered Ultimate Vendors of Undyed Diesel Fuel Rate Gallons Amount of claim CRN $ a Use by a state or local government 360 b Use in certain intercity and local buses 350 8 Sales by Registered Ultimate Vendors of Undyed Kerosene Period of claim ▶ (Other Than Kerosene For Use in Aviation) Registration number ▶ 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 consent of the buyer to make the claim. Claimant certifies that the kerosene didn’t contain visible evidence of dye. Exception. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed explanation and check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Rate 9 Amount of claim Gallons $ a Use by a state or local government b Sales from a blocked pump c Use in certain intercity and local buses CRN 346 347 Sales by Registered Ultimate Vendors of Kerosene For Use in Aviation Registration number ▶ Claimant sold the kerosene for use in aviation at a tax-excluded price and hasn’t collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. See the instructions for additional information to be submitted. Type of use a b c d e f 10 Rate Gallons Sales by Registered Ultimate Vendors of Gasoline Amount of claim $ Use in commercial aviation (other than foreign trade) taxed at $.219 Use in commercial aviation (other than foreign trade) taxed at $.244 Nonexempt use in noncommercial aviation Other nontaxable uses taxed at $.244 Other nontaxable uses taxed at $.219 LUST tax on aviation fuels used in foreign trade CRN 355 417 418 346 369 433 Registration number ▶ Claimant sold the gasoline at a tax-excluded price and hasn’t collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for additional information to be submitted. Rate a Use by a nonprofit educational organization b Use by a state or local government Gallons Amount of claim $ CRN 362 Form 720 (Rev. 4-2018) Form 720 (Rev. 4-2018) 11 Page 7 Sales by Registered Ultimate Vendors of Aviation Gasoline Registration number Claimant sold the aviation gasoline at a tax-excluded price and hasn’t collected the amount of tax from the buyer, repaid the amount of tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired certificate from the buyer and has no reason to believe any information in the certificate is false. See the instructions for additional information to be submitted. ▶ Rate a Use by a nonprofit educational organization b Use by a state or local government 12 Reserved for future use Reserved for future use Gallons Amount of claim $ Period of claim ▶ CRN 324 Registration number ▶ Rate a Reserved for future use b Reserved for future use c Reserved for future use 13 Reserved for future use Reserved for future use Gal. of biodiesel or renewable diesel Amount of claim CRN Registration number ▶ Rate Gallons, or gasoline or diesel gallon equivalents (see instructions) Amount of claim CRN 14 a b c d e Amount of claim Other claims. See the instructions. For lines 14b and 14c, see the Caution above line 1 on page 5. $ Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33) Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 Exported dyed kerosene Diesel-water fuel emulsion Registered credit card issuers CRN f g h i j k 15 Taxable tires other than bias ply or super single tires Taxable tires, bias ply or super single tires (other than super single tires designed for steering) Taxable tires, super single tires designed for steering a b c d e f g h i Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Number of tires Total claims. Add amounts on lines 1 through 14. Enter the result here and on Form 720, Part III, line 4. Amount of claim $ 366 415 416 CRN 396 304 305 15 Form 720 (Rev. 4-2018) Form 720-V, Payment Voucher Purpose of Form Complete Form 720-V if you’re making a payment by check or money order with Form 720, Quarterly Federal Excise Tax Return. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. If you have your return prepared by a third party and a payment is required, provide this payment voucher to the return preparer. Don’t file Form 720-V if you’re paying the balance due on line 10 of Form 720 using EFTPS. Specific Instructions Box 1. If you don’t have an EIN, you may apply for one online by visiting www.irs.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS. However, if you’re making a one-time filing, enter your social security number. ▼ Detach here and mail with your payment and Form 720. 720-V Form 720-V (2018) ▼ Payment Voucher Department of the Treasury Internal Revenue Service 1 Box 2. Enter the amount paid from line 10 of Form 720. Box 3. Darken the circle identifying the quarter for which the payment is made. Darken only one circle. Box 4. Enter your name and address as shown on Form 720. • Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN (SSN for one-time filing), “Form 720,” and the tax period on your check or money order. Don’t send cash. Don’t staple this voucher or your payment to the return (or to each other). • Detach the completed voucher and send it with your payment and Form 720. See Where To File in the Instructions for Form 720. ▶ OMB No. 1545-0023 Dollars Enter the amount of your payment. ▶ Make your check or money order payable to “United States Treasury.” 4 3 Tax Period 2018 Don’t staple or attach this voucher to your payment. 2 Enter your employer identification number (EIN) (see instructions). Enter your business name (individual name if sole proprietor). 1st Quarter 3rd Quarter Enter your address. 2nd Quarter 4th Quarter City or town, state or province, country, and ZIP or foreign postal code. Cents
Extracted from PDF file 2018-federal-form-720.pdf, last modified May 2018

More about the Federal Form 720 Other TY 2018

We last updated the Quarterly Federal Excise Tax Return in December 2018, so this is the latest version of Form 720, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 720 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Other Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 720.

Form Code Form Name
Form 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
Form 720-X Amended Quarterly Federal Excise Tax Return
Form 720-CS Carrier Summary Report
Form 720-TO Terminal Operator Report

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 720 from the Internal Revenue Service in December 2018.

Show Sources >

Historical Past-Year Versions of Federal Form 720

We have a total of eight past-year versions of Form 720 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 720

Form 720 (Rev. April 2018)

2017 Form 720

Form 720 (Rev. April 2017)

2016 Form 720

Form 720 (Rev. April 2017)

Quarterly Federal Excise Tax Return 2015 Form 720

Form 720 (Rev. January 2016)

Quarterly Federal Excise Tax Return 2014 Form 720

Form 720 (Rev. October 2014)

Quarterly Federal Excise Tax Return 2013 Form 720

Form 720 (Rev. April 2013)

Quarterly Federal Excise Tax Return 2012 Form 720

Form 720 (Rev. October 2012)

Quarterly Federal Excise Tax Return 2011 Form 720

Form 720 (Rev. January 2012)


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-720