Instructions for Form 720›(Rev. June 2026)›Specific Instructions
Third Party Designee
Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
If you want to allow an employee of your business, a return preparer, or another third party to discuss your Form 720 with the IRS, check the “Yes” box on Form 720 under Third Party Designee. Also, enter the designee's name and phone number and any 5 digits that person chooses as their personal identification number (PIN).
By checking the “Yes” box, you are authorizing the IRS to speak with the designee to answer any questions relating to the processing of, or the information reported on, Form 720. You are also authorizing the designee to:
Exchange information concerning Form 720 with the IRS, and
Respond to certain IRS notices that you have shared with your designee relating to Form 720. The IRS won't send notices to your designee.
You aren't authorizing the designee to receive any refund check, bind you to anything (including additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authority, see Pub. 947, Practice Before the IRS and Power of Attorney.
The authorization will automatically expire 1 year from the due date (without regard to extensions) for filing your Form 720. If you or your designee wants to revoke this authorization, send a written statement of revocation to:
Department of the Treasury Internal Revenue Service Cincinnati, OH 45999
See Pub. 947 for more information.
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