How To File — Instruction 720 — Instructions for Form 720

If you aren't reporting a tax that you normally report, enter a zero on the appropriate line in Form 720, Part I or II. Also, if you have no tax to report, enter “None” on Form 720, Part III, line 3; and sign and date the return. If you file the second-quarter Form 720 only to report the PCOR fee, no filing is required in other quarters unless you have to report other fees or taxes.

If you have adjustments to liabilities reported for prior quarters, see Form 720-X, Amended Quarterly Federal Excise Tax Return. Don't enter adjustments on Form 720.

If you attach additional sheets, enter your name and employer identification number (EIN) on each sheet.

Electronic filing. You can electronically file Form 720 through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes. For more information on e-file, go to irs.gov/ETEC .

Making a Payment The IRS recommends paying electronically whenever possible. Options to pay electronically include any of the payment options below. Go to IRS.gov/Payments to see all your payment options.

IRS Direct Pay. For online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/DirectPay .

Debit card, credit card, or digital wallet. To pay by debit or credit card, or digital wallet, go to IRS.gov/ PayByCard . A fee is charged by these service providers. You can also pay by phone with a debit or credit card.

Electronic Funds Withdrawal (EFW). EFW is an integrated e-file/e-pay option offered when filing your federal taxes electronically using tax return preparation software, through a tax professional or the IRS at IRS.gov/ EFW .

Electronic Federal Tax Payment System (EFTPS). Allows you to pay your taxes online or by phone directly from your checking or savings account. There is no fee for this service. You must be enrolled either online or have an enrollment form mailed to you.

Pub. 509, Tax Calendars, has deposit and payment due dates for federal excise taxes listed in this publication.
Notice 2005-4 (fuel tax guidance), 2005-2 I.R.B. 289, at IRS.gov/IRB/2005-02_IRB#NOT-2005-4 .

Same-day wire. You may be able to do a same-day wire payment from your financial institution. Contact your financial institution for availability, cost, and cut-off times.

Paying by cash. You may be able to pay your balance due with cash at a participating retail store. Go to IRS.gov/ PayWithCash .

Final Return File a final return if you have been filing Form 720 and you:

Go out of business, or
Won't owe excise taxes that are reportable on Form 720 in future quarters.

Tip: If you are only filing to report zero tax and you won't owe excise tax in future quarters, check the “Final” return box above Part I of Form 720.