Part I

Environmental Taxes Use Form 6627, Environmental Taxes, to figure the environmental taxes on the following.

• Domestic petroleum Superfund tax, IRS No. 53.

• Chemicals (other than ODCs), IRS No. 54.

• Imported chemical substances, IRS No. 17.

• Imported petroleum products Superfund tax, IRS No.

• Ozone-depleting chemicals (ODCs), IRS No. 98.

• Imported products that used ODCs as materials in the manufacture or production of the product, IRS No. 19.

• The floor stocks tax on ODCs, IRS No. 20 (reported in Form 720, Part II).

Attach Form 6627 to Form 720. The tax rates for these taxes are shown on Form 6627.

Communications Taxes

Communications Services (IRS No. 22)

The tax is 3% of amounts paid for local telephone service and teletypewriter exchange service.

Who Must File

The person receiving the payment for communications services must collect and submit the tax and file the return. Enter the amount of tax collected or considered collected for the quarter.

Credits or Refunds

If tax is collected and paid over for nontaxable services from the communications tax, the collector may request a credit or refund as described below.

Collectors. The collector may request a credit or refund only if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. These requirements also apply to nontaxable service refunds.

Collectors using the regular method for deposits. Collectors using the regular method for deposits must use Form 720-X to request a credit or refund.

Collectors using the alternative method for deposits. Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund. For more information, see Alternative method (IRS Nos. 22, 26, 27, and 28) , later.

Air Transportation Taxes

Transportation of Persons by Air (IRS No. 26)

The taxes on transportation of persons by air are the percentage tax and the domestic segment tax. Add the percentage tax and the domestic segment tax to get the total tax on transportation of persons by air.

Note: The percentage and domestic segment taxes don't apply on a flight if the surtax on fuel used in a fractional ownership program aircraft is imposed. For more information, see Surtax on any liquid used in a fractional ownership program aircraft as fuel (IRS No. 13) , later.

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

Who Must File

The person receiving the payment for air transportation services must do all of the following.

• Collect the tax.

• Submit the tax.

• File Form 720 to report the amount of the tax collected, or considered collected, for the quarter.

Exemption for amounts paid for aircraft manage­ ment services. Effective December 23, 2017, certain payments related to the management of private aircraft are exempt from the excise taxes imposed on taxable transportation by air. See Pub. 510.

Percentage tax. The percentage tax is 7.5% of amounts paid for taxable transportation of persons by air.

Domestic segment tax. For calendar year 2026, the tax on the amount paid for each domestic segment of taxable transportation is $5.30.

Example. In January 2026, Frank Jones pays $268.60 to a commercial airline for a flight in January from Washington to Chicago with a stopover in Cleveland. The flight has two segments. The price includes the $240 fare and $28.60 excise tax [($240 × 7.5%) + (2 × $5.30)] for which Frank is liable. The airline collects the tax from Frank and submits it to the government.

Charter flights. If an aircraft is chartered and the flight isn't one where the tax on fuel used in a fractional ownership program aircraft is imposed, the domestic segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft.

Example. In March 2026, Tim Clark pays $1,149.20 to an air charter service to carry seven employees from Washington to Detroit with a stopover in Pittsburgh. The flight has two segments. The price includes the $1,000 charter payment and $149.20 excise tax [($1,000 × 7.5%)

• (2 × $5.30 × 7 passengers)] for which Tim is liable. The charter service collects the tax from Tim and submits it to the government.

Rural airports. If a segment is to or from a rural airport, the domestic segment tax doesn't apply.

Communications and Air Transportation Taxes—Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services (local and teletypewriter services) and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it's impossible for the collecting agent to collect the tax. The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid.

Regular method taxpayers. For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported.

Alternative method taxpayers. For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. See Alternative method (IRS Nos. 22, 26, 27, and 28) , later.

Where to file your uncollected tax report. Don't file the uncollected tax report with Form 720. Instead, mail the report to:

Department of the Treasury Internal Revenue Service Cincinnati, OH 45999

Fuel Taxes

• Enter “EXCISE—FIRST TAXPAYER'S REPORT” across the top of a separate copy of the report and, by the due date of Form 720, send the copy to:

First taxpayer's report. If you are reporting gallons of taxable fuel that may again be subject to tax, you may need to file a first taxpayer's report. The report must contain all the information as shown in the Model Certificate B in the Appendix of Pub. 510.

The person who paid the first tax must do all of the following.

• Give a copy of the first taxpayer's report to the buyer.

• File the first taxpayer's report with Form 720 for the quarter for which the report relates.

Transportation of Property by Air (IRS No. 28)

The tax is 6.25% of amounts paid for transportation of property by air. The tax doesn't apply if the surtax on fuel used in a fractional ownership program aircraft is imposed. See Surtax on any liquid used in a fractional ownership program aircraft as fuel (IRS No. 13) , later.

Use of International Air Travel Facilities (IRS No. 27)

For calendar year 2026, the section 4261 excise tax on any amount paid for international air transportation, if the transportation begins or ends in the United States, is generally $23.40. However, a lower rate of tax applies to a domestic segment beginning or ending in Alaska or Hawaii, and that tax applies only to departures. For calendar year 2026, the rate of tax is $11.70.

Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0555

Diesel (IRS No. 60). If you are liable for the diesel fuel tax on removal at the terminal rack, report these gallons on line 60(a). If you are liable for the diesel fuel tax on events other than removal at the terminal rack, report these gallons on line 60(b). If you are liable for the diesel fuel tax because you have produced diesel by blending biodiesel with taxed diesel outside of the bulk transfer/terminal system, report these gallons of biodiesel on line 60(c). If you report gallons on line 60(c), don't report those gallons on line 60(b).

Multiply the total number of gallons subject to tax on lines 60(a), 60(b), and 60(c) by $.244 and make one entry in the “Tax” column.

See Schedule T , later, if applicable.

Instructions for Form 720 (Rev. 06-2026) 5

Diesel-water emulsion (IRS No. 104). If you are liable for the reduced rate (see below) of tax on a diesel-water emulsion removal at the terminal rack or other taxable event, report these gallons on the line for IRS No. 104.

Requirements. All of the following requirements must be met to be eligible for the reduced rate: (a) the diesel-water emulsion must contain at least 14% water; (b) the emulsion additive must be registered by a U.S. manufacturer with the Environmental Protection Agency (EPA) under the Clean Air Act, section 211 (as in effect on March 31, 2003); and (c) the taxpayer must be registered by the IRS. If these requirements aren't met, you must report the sale, removal, or use of a diesel-water emulsion as diesel.

IRS Nos. 105, 107, and 119. Tax is imposed at $.001 per gallon on removals, entries, and sales of gasoline, diesel, and kerosene described as exempt transactions. Multiply the total number of gallons subject to tax for each fuel by $.001 and enter the amount in the “Tax” column for the following IRS Nos.

• IRS No. 105, dyed diesel, LUST tax.

• IRS No. 107, dyed kerosene, LUST tax.

• IRS No. 119, LUST tax, other exempt removals; report gasoline blendstocks, kerosene used for a feedstock purpose, and diesel or kerosene sold or used in Alaska.

Note: Fuel used in a fractional ownership program aircraft is also subject to a surtax of $.141 per gallon. For more information, see Surtax on any liquid used in a fractional ownership program aircraft as fuel (IRS No. 13) , later.

Other fuels (IRS No. 79). You are liable for the tax on the fuels listed below when they are delivered into the fuel supply tank of a motor vehicle or motorboat. Use the following table to determine the tax for each gallon. Fill in the number of gallons and the appropriate rate in the “Rate” column on the line for IRS No. 79. If more than one rate applies, leave the “Rate” column blank and attach a schedule showing the rates and number of gallons taxed at each rate.

Fuel Tax rate per gallon

Qualified—

Ethanol produced from coal . . . . . . . . . . . . . . . . . $.184 Methanol produced from coal . . . . . . . . . . . . . . . . .184 Partially exempt—

Ethanol produced from natural gas . . . . . . . . . . . . . .114 Methanol produced from natural gas . . . . . . . . . . . . .0925 B-100 (100% biodiesel) . . . . . . . . . . . . . . . . . . . . . . .244 Liquefied gas derived from biomass . . . . . . . . . . . . . . .184 Other fuels not shown . . . . . . . . . . . . . . . . . . . . . . . .184

Kerosene (IRS No. 35). If you are liable for the kerosene tax on removal at the terminal rack (not located at an airport), report these gallons on line 35(a). If you are liable for the kerosene tax on events other than removal at the terminal rack, report these gallons of kerosene on line 35(b).

Multiply the total number of gallons subject to tax on lines 35(a) and 35(b) by $.244 and make one entry in the “Tax” column.

See Schedule T , later, if applicable.

Kerosene for use in aviation (IRS Nos. 69, 77, and 111). Generally, kerosene is taxed at $.244 per gallon unless a reduced rate applies. See Kerosene for Use in Aviation in Pub. 510 for more details about these reduced rates.

• If you’re liable for kerosene tax on removal directly from a terminal into the fuel tank of an aircraft for use in aviation, the tax rate is $.219 per gallon. This rate applies to kerosene used in noncommercial aviation. This rate can also apply to kerosene used in commercial aviation or for nontaxable aviation uses if the requirements for a further reduced rate aren't met. Report these gallons on the line for IRS No. 69.

• If you're liable for kerosene tax on removal directly from a terminal into the fuel tank of an aircraft for use in commercial aviation (other than foreign trade), the tax rate is $.044 per gallon. Report these gallons on the line for IRS No. 77. The line for IRS No. 77 is only applicable to registered commercial aviation operators (Form 637 “Y” Registrant).

• If you’re liable for kerosene tax on removal directly from a terminal into the fuel tank of an aircraft for nontaxable uses, the tax rate is $.001. Report these gallons on the line for IRS No. 111.

See Pub. 510 for foreign trade rules.

Gasoline (IRS No. 62). If you are liable for the gasoline tax on removal at the terminal rack, report these gallons on line 62(a). If you are liable for the gasoline tax on events other than removal at the terminal rack, report these gallons on line 62(b). If you are liable for the gasoline tax because you have blended alcohol with taxed gasoline outside of the bulk transfer/terminal system, report these gallons of alcohol on line 62(b).

Multiply the total number of gallons subject to tax on lines 62(a) and 62(b) by $.184. Combine the tax for lines 62(a) and 62(b) and make one entry in the “Tax” column. See Schedule T , later, if applicable.

Surtax on any liquid used in a fractional ownership program aircraft as fuel (IRS No. 13). Fuel used in a fractional ownership program aircraft, as defined below, after March 31, 2012, is subject to a surtax of $.141 per gallon. The fractional ownership program manager is liable for the surtax. If you are liable, report these gallons on the line for IRS No. 13.

The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. If the surtax is imposed, the flight isn't considered commercial aviation. Instead, the tax on the fuel used in the flight is imposed at the noncommercial aviation rate of $.219 per gallon (IRS No. 69).

If the surtax is imposed, the following taxes don't apply.

• Transportation of persons by air (IRS No. 26).

• Transportation of property by air (IRS No. 28).

• Use of international air travel facilities (IRS No. 27). Fractional ownership aircraft program is a program under which:

• A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners;

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

• There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner;

• For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager;

• There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and

• There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program.

Fractional program aircraft. Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by the Federal Aviation Administration under subpart K of part 91, title 14, Code of Federal Regulations, and is registered in the United States.

Fractional program aircraft aren't considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner, when they are used for flight demonstration, maintenance, or crew training. In such situations, the flight isn't commercial aviation. Instead, the tax on the fuel used in the flight is imposed at the noncommercial aviation rate.

Fractional program aircraft. Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by the Federal Aviation Administration under subpart K of part 91, title 14, Code of Federal Regulations, and is registered in the United States.

For sales or uses after 2015, the following gasoline gallon equivalent (GGE) or diesel gallon equivalent (DGE) applies.

• LNG, taxed at $.243 per DGE, has a DGE of 6.06 pounds or 1.71 gallons of LNG.

• CNG, taxed at $.183 per GGE, has a GGE of 5.66 pounds or 123.57 cubic feet of CNG.

• LPG (includes propane, pentane, or mixtures of those gases), taxed at $.183 per GGE, has a GGE of 5.75 pounds or 1.353 gallons of LPG.

Fractional owner. Any person owning any interest (including the entire interest) in a fractional program aircraft.

Dry-lease aircraft exchange. An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner.

Special rule relating to deadhead service. A fractional program aircraft won't be considered to be used on account of a qualified fractional owner when it's used in deadhead service and a person other than a qualified fractional owner is separately charged for such service.

More information. See section 4043 for more information on the surtax.

Example. 10,000 gallons of LNG ÷ 1.71 = 5,848 DGE x $.243 = $1,421.06 tax.

Retail Tax

Truck, Trailer, and Semitrailer Chassis and Bodies, and Tractors (IRS No. 33)

Aviation gasoline (IRS No. 14). Aviation gasoline is taxed at the rate shown on Form 720.

Also, a surtax of $.141 per gallon applies on fuel used in an aircraft which is part of a fractional ownership program.

For further information on fractional ownership program aircraft, see Surtax on any liquid used in a fractional ownership program aircraft as fuel (IRS No. 13) , earlier.

Alternative fuel (IRS Nos. 112, 118, and 120–124). Alternative fuel is any liquid other than gas oil, fuel oil, or any product taxable under section 4081. You are liable for tax on alternative fuel delivered into the fuel supply tank of a motor vehicle or motorboat, or on certain bulk sales. Report the tax on the line for the IRS No. listed in the following table.

The tax is 12% of the sales price on the first retail sale of each unit. The tax applies to:

• Truck chassis and bodies, except truck chassis and bodies suitable for use with a vehicle with a gross vehicle weight (GVW) of 33,000 pounds or less;

• Trailer and semitrailer chassis and bodies, except trailer and semitrailer chassis and bodies suitable for use with a vehicle with a GVW of 26,000 pounds or less; and

• Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer, except tractors that have a GVW of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less.

Generally, “gross combined weight” means the weight of a tractor and the weight of its trailer(s).

The tax imposed on parts and accessories sold on or in connection with the units listed above and the tax imposed on the separate purchase of parts and accessories for the units listed above don't apply to an idling reduction device, described next, or to insulation that has an R value of at least R35 per inch.

Idling reduction device. Any device or system of devices that provides the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and the Secretary of Transportation, to reduce idling while parked or stationary.

Instructions for Form 720 (Rev. 06-2026) 7

Figure the tax for each vehicle sold and enter the total for the quarter on the line for IRS No. 33.

Gross vehicle weight (GVW). “GVW” means the maximum total weight of a loaded vehicle. Generally, this maximum total weight is the GVW rating provided by the manufacturer or determined by the seller of the completed article. The seller's GVW rating must be determined for excise tax purposes on the basis of the strength of the chassis frame and the axle capacity and placement. The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the GVW. See Regulations section 145.4051-1(e)(3) for more information.

The following four classifications of truck body types meet the suitable-for-use standard and will be excluded from the retail excise tax.

• Platform truck bodies 21 feet or less in length.

• Dry freight and refrigerated truck van bodies 24 feet or less in length.

• Dump truck bodies with load capacities of 8 cubic yards or less.

• Refuse packer truck bodies with load capacities of 20 cubic yards or less.

Section 4051(d) tire credit. A tax credit may be claimed equal to the amount of tax that has been imposed on each tire that is sold on or in connection with the first retail sale of a taxable vehicle reported on IRS No. 33. Claim the section 4051(d) tire credit on Schedule C, line 14a.

Ship Passenger Tax

Transportation by water (IRS No. 29). A tax is imposed on the operator of commercial ships. The tax is $3 for each passenger on a commercial passenger ship that has berth or stateroom accommodations for at least 17 passengers if the trip is over 1 or more nights. A voyage extends “over 1 or more nights” if it lasts longer than 24 hours. The tax also applies to passengers on any commercial ship that transports passengers engaged in gambling aboard the ship beyond the territorial waters of the United States. Enter the number of passengers for the quarter on the line for IRS No. 29.

Other Excise Tax

Obligations not in registered form (IRS No. 31). For obligations issued during the quarter, enter the principal amount of the obligation multiplied by the number of calendar years (or portion thereof) during the period beginning on the issue date and ending on the maturity date on the line for IRS No. 31.

Excise tax on remittance transfers (IRS No. 155). An excise tax on remittance transfers under section 4475 imposes a 1% tax on the amount of certain remittance transfers that occur after 2025. Remittance transfer providers are required to collect the remittance transfer tax from certain senders, make semimonthly deposits, and file quarterly returns. The first semimonthly deposit is due January 29, 2026. The 1% remittance transfer tax applies to certain remittances when the sender makes the

transaction with cash, a money order, a cashier’s check, or a similar physical instrument.

Limited penalty relief related to remittance transfer tax deposits for the first, second, and third calendar quarters of 2026 has been provided; go to IRS.gov/ RemittanceTaxPenaltyRelief for more information.

Foreign Insurance Taxes

Policies issued by foreign insurers (IRS No. 30). Enter the amount of premiums paid during the quarter on policies issued by foreign insurers. Multiply the premiums paid by the rates listed on Form 720 and enter the total for the three types of insurance on the line for IRS No. 30.

Section 4371(3) tax on foreign reinsurance premi­ ums no longer applies. The 1% tax doesn’t apply to premiums paid on a policy of reinsurance issued by one foreign reinsurer to another foreign insurer or reinsurer, under the situations described in Rev. Rul. 2008-15, 2008-12 I.R.B. 633. See Rev. Rul. 2016-03, 2016-3 I.R.B. 282, available at IRS.gov/IRB/2016-03_IRB#RR-2016-03 . Who must file. The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return.

Treaty-based return positions under section 6114. Foreign insurers and reinsurers who take the position that a treaty of the United States overrules, or otherwise modifies, an Internal Revenue law of the United States must disclose such position. This disclosure must be made once a year on a statement which must report the payments of premiums that are exempt from the excise tax on policies issued by foreign insurers for the previous calendar year. This statement is filed with the first-quarter Form 720, which is due before May 1 of each year.

You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. At the top of Form 720, enter “Section 6114 Treaty.” If you have no other transactions reportable on Form 720, complete Form 720 as follows.

1. If this is your final return, check the “Final” return box.

2. Enter “None” on lines 1 and 3.

3. Sign the return.

You need an EIN to file Form 720. If you don't have an EIN, see Employer Identification Number (EIN), earlier.

Where to file your treaty-based return positions under section 6114. All filers should mail Form 720 with the attached Form 8833 or disclosure statement to the address listed under Where To File, earlier. See the Caution under Private Delivery Services (PDSs) , earlier.

Manufacturers Taxes

Caution: Don't include the excise tax on coal in the sales price when determining which tax rate to use for IRS Nos. 36, 37, 38, and 39.

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

Underground mined coal (IRS Nos. 36 and 37). The tax on underground mined coal is the lower of $1.10 per ton or 4.4% of the sales price. Enter on the line for IRS No. 36 the number of tons of underground mined coal sold at $25 or more per ton. Enter on the line for IRS No. 37 the total sales price for all sales of underground mined coal sold at a selling price of less than $25 per ton.

Surface mined coal (IRS Nos. 38 and 39). The tax on surface mined coal is the lower of $.55 per ton or 4.4% of the sales price. Enter on the line for IRS No. 38 the number of tons of surface mined coal sold at $12.50 or more per ton. Enter on the line for IRS No. 39 the total sales price for all sales of surface mined coal sold at a selling price of less than $12.50 per ton.

Taxable tires (IRS Nos. 108, 109, and 113). A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $.0945 ($.04725 in the case of a bias ply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Figure the tax for each tire sold in each category, as shown in the following chart, and enter the total for the quarter on the line for IRS No. 108, 109, or 113. Enter the number of tires for each IRS No.

Follow the steps below to make a one-time filing.

1. File Form 720 for the quarter in which you incur liability for the tax. See When To File, earlier.

• Is any HIB (haemophilus influenza type B) vaccine;

• Is any meningococcal vaccine;

• Is any conjugate vaccine against streptococcus pneumonia; or

2. Pay the tax with Form 720. No deposits are required.

3. If you are an individual and don't have an EIN, enter your social security number (SSN) or individual taxpayer identification number (ITIN) on Form 720 and Form 720-V, Payment Voucher, in the space for the EIN.

4. Check the “one-time” filing box on the line for the gas guzzler tax.

Vaccine taxes (IRS No. 97). A tax is imposed on the sale or use of a vaccine manufactured, produced, or entered into the United States at $.75 per dose if it:

• Contains diptheria toxoid, tetanus toxoid, pertussis bacteria, extracted or partial cell bacteria, specific pertussis antigens, or polio virus;

• Is against measles, mumps, rubella, hepatitis A, hepatitis B, chicken pox, rotavirus gastroenteritis, or human papillomavirus;

• Any trivalent vaccine against seasonal influenza or any other vaccine against seasonal influenza.

The effective date for the tax on any other vaccine against seasonal influenza is the later of August 1, 2013, or the date the Secretary of the Department of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

If any taxable vaccine is combined with one or more additional taxable vaccines, then the tax is imposed on each vaccine included in the combination.

A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. A bias ply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. A super single tire is a tire greater than 13 inches in cross section width designed to replace two tires in a dual fitment but doesn't include any tire designed for steering.

Gas guzzler tax (IRS No. 40). Use Form 6197, Gas Guzzler Tax, to figure the liability for this tax. Attach Form 6197 to Form 720. The tax rates for the gas guzzler tax are shown on Form 6197.

One-time filing. If you import a gas guzzling automobile, you may be eligible to make a one-time filing of Form 720 and Form 6197 if you meet all of the following conditions.

• You don't import gas guzzling automobiles in the course of your trade or business.

Example. MMR contains three taxable vaccines: measles, mumps, and rubella. The tax per dose on MMR is $2.25 (3 x $.75).

Add the tax for each taxable vaccine and enter the total tax on the line for IRS No. 97.