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

Who Must File

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

Caution: See Patient-centered outcomes research (PCOR) fee (IRS No. 133) , later, under Part II for special rules about who must file to report the PCOR fee.

You must file Form 720 if:

  • You were liable for, or responsible for collecting, any of the federal excise taxes listed in Form 720, Parts I and II, for a prior quarter and you haven’t filed a final return; or

  • You are liable for, or responsible for collecting, any of the federal excise taxes listed in Form 720, Parts I and II, for the current quarter.

See How To File , later, for more information.

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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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