Instructions for Form 720›(Rev. June 2026)›General Instructions
When To File
Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
You must file a return for each quarter of the calendar year as follows.
Quarter covered Due by
Jan., Feb., Mar. April 30
Apr., May, June July 31
July, Aug., Sept. October 31
Oct., Nov., Dec. January 31
If any due date for filing a return falls on a Saturday, Sunday, or legal holiday, you may file the return on the next business day.
Instructions for Form 720 (Rev. 6-2026) Catalog Number 64240C Jul 1, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
Send your return to the IRS using the U.S. Postal Service (USPS) or a designated private delivery service to meet the “timely mailing as timely filing/paying” rule. See Private Delivery Services (PDSs) , later.
Floor stocks tax. Report the floor stocks tax on ozone-depleting chemicals (ODCs), IRS No. 20, on the return due by July 31 of each year. The tax payment is due by June 30. See Floor Stocks Tax, later.
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