Additional — Instruction 720 — Instructions for Form 720

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.

2 Instructions for Form 720 (Rev. 06-2026)

Notice 2005-24 (sales of gasoline on oil company credit cards), 2005-12 I.R.B. 757, at IRS.gov/IRB/2005-12_IRB#NOT-2005-24 .

• Notice 2005-62 (biodiesel and aviation-grade kerosene), 2005-35 I.R.B. 443, at IRS.gov/IRB/2005-35_IRB#NOT-2005-62 .

• Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection), 2005-46 I.R.B. 953, at IRS.gov/IRB/2005-46_IRB#NOT-2005-80 .

Notice 2006-92 (alternative fuels and mixtures), 2006-43 I.R.B. 774, at IRS.gov/IRB/2006-43_IRB#NOT-2006-92 .

• Notice 2007-97 (alternative fuel and alternative fuel mixtures), 2007-49 I.R.B. 1092, at IRS.gov/IRB/2007-49_IRB#NOT-2007-97 .

• Notice 2008-110 (biodiesel and cellulosic biofuel), 2008-51 I.R.B. 1298, at IRS.gov/IRB/2008-51_IRB#NOT-2008-110 .

• Notice 2010-68 (Alaska dyed diesel exemption), 2010-44 I.R.B. 576, at IRS.gov/IRB/ 2010-44_IRB#NOT-2010-68 .

• Notice 2012-27 (fractional aircraft), 2012-17 I.R.B. 849, at IRS.gov/IRB/2012-17_IRB#NOT-2012-27 .

T.D. 9670 (tanning tax), 2014-29 I.R.B. 121, at IRS.gov/IRB/2014-29_IRB#TD-9670 .

• T.D. 9621 (indoor tanning), 2013-28 I.R.B. 49, at IRS.gov/IRB/2013-28_IRB#TD-9621 .

• Rev. Rul. 2016-03 (foreign reinsurance), 2016-3 I.R.B. 282, at IRS.gov/IRB/2016-03_IRB#RR-2016-03 .

Rev. Rul. 2018-02 (butane mixture) at IRS.gov/IRB/ 2018-02_IRB#RR-2018-02 .

• Rev. Proc. 2025-32 (inflation adjustments), 2025-45 I.R.B. 695, at IRS.gov/IRB/2025-45_IRB#REV- PROC-2025-32 .

• Notice 2025-61 (patient-centered outcomes research (PCOR) fee), 2025-45 I.R.B. 693, at IRS.gov/ 2025-45_IRB#NOT-2025-61 .

• T.D. 9948 (exemption for amounts paid for certain aircraft management services) at IRS.gov/IRB/ 2021-06_IRB#TD-9948 .

• Notice 2023-52 (sales of a designated drug during statutory period) at IRS.gov/IRB/ 2023-35_IRB#NOT-2023-52 .

• Notice 2023-28 (reinstatement of the Superfund excise taxes) at IRS.gov/IRB/2023-15_IRB#NOT-2023-28 .

Rev. Proc. 2022-26 (request a determination that a substance be added to or removed from the list of taxable substances) at IRS.gov/IRB/2022-29_IRB#REV- PROC-2022-26 .

• Rev. Proc. 2023-20 (modifies the effective date of additions to the list of taxable substances) at IRS.gov/IRB/ 2023-15_IRB#REV-PROC-2023-20 .

• T.D. 10002, Excise Tax on Repurchase of Corporate Stock at IRS.gov/IRB/2024-29_IRB#TD-10002 .

T.D. 10003, Excise Tax on Designated Drugs; Procedural Requirements at IRS.gov/IRB/ 2024-32_IRB#TD-10003 .

• Notice 2025-55 (relief from penalty for failure to deposit remittance excise tax) at IRS.gov/IRB/ 2025-43_IRB#NOT-2025-55 .

• REG 114499-25 (excise tax on remittance transfers) at IRS.gov/IRB/2026-18_IRB#REG-114499-25 .