N›Exception:›Credit Reference (CRN) and Item Reference Numbers (IRN)
CRNs/IRNs for Form 720 (MFT 03)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 720, Quarterly Federal Excise Tax Return, is used to report liability by IRS number and to pay excise taxes levied on specific services and the manufacturing and sale of certain items. The items are identified by an IRS Abstract Number on the return. When the tax is adjusted on Form 720 the IRS Abstract Number must be adjusted also.
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