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

Paid Preparer Use Only

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

A paid preparer must sign Form 720 and provide the information in the Paid Preparer Use Only section at the end of the form if the preparer was paid to prepare the form and isn't an employee of the filing entity. The preparer must give you a copy of the form in addition to the copy to be filed with the IRS. If you are a paid preparer, enter your Preparer Tax Identification Number (PTIN) in the space provided. Include your complete address. If you work for a firm, you must also enter the firm’s name and the EIN of the firm. However, you can't use the EIN of the tax preparation firm in place of your PTIN. You can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. For more information about applying for a PTIN online, go to IRS.gov/PTIN .

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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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