Employer — Instruction 720 — Instructions for Form 720

Enter the correct EIN. If you are a one-time filer, you may not need an EIN. See Gas guzzler tax (IRS No. 40), later. If you don't have an EIN, you may apply for one online by going to IRS.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS.

Disregarded entities and qualified subchapter S sub sidiaries (QSubs). QSubs and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 31, 51, and 117); register for most excise tax activities; and claim any refunds, credits, and payments under their EINs. These actions can't take place under the owner's taxpayer identification number (TIN). Some QSubs and disregarded entities may already have EINs. However, if you are unsure, please call the IRS Business and Specialty Tax Line at 800-829-4933.

Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Thus, taxpayers filing Form 4136, Credit for Federal Tax Paid on Fuels, with Form 1040, U.S. Individual Income Tax Return, or Form

Instructions for Form 720 (Rev. 06-2026) 3

1040-SR, U.S Tax Return for Seniors, can use the owner's TIN. For more information, see Regulations section 301.7701-2(c)(2).