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Instructions for Form 720›(Rev. June 2026)›General Instructions

Recordkeeping

Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

Keep copies of your tax return, records, and accounts of all transactions to show that the correct tax has been paid. Keep records to support all claims and all exemptions at least 4 years from the latest of the date:

  • The tax became due,

  • You paid the tax, or

  • You filed a claim.

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▸Contents — Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return
Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return

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