IRS Form 720
E947436
IRS Form 720 is a quarterly federal excise tax return used by businesses to report and pay various excise taxes, including environmental and Superfund-related taxes, to the Internal Revenue Service.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal tax form
ⓘ
excise tax return ⓘ |
| administeredBy | Internal Revenue Service NERFINISHED ⓘ |
| appliesTo | businesses ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| dueDateRule | last day of the month following the end of the quarter ⓘ |
| electronicFiling | allowed ⓘ |
| electronicFilingSystem | IRS e-file NERFINISHED ⓘ |
| filingFrequency | quarterly ⓘ |
| filingObligationTrigger | liability for certain federal excise taxes ⓘ |
| formNumber | 720 ⓘ |
| governingLawType | Internal Revenue Code NERFINISHED ⓘ |
| includesTaxCategory |
Superfund-related taxes
GENERATED
ⓘ
communications and air transportation taxes GENERATED ⓘ environmental taxes GENERATED ⓘ foreign insurance taxes GENERATED ⓘ fuel taxes GENERATED ⓘ manufacturer’s excise taxes GENERATED ⓘ patient-centered outcomes research fee GENERATED ⓘ retail taxes GENERATED ⓘ ship passenger taxes GENERATED ⓘ |
| interestRule | interest may accrue on late payments ⓘ |
| issuingAgency | U.S. Department of the Treasury NERFINISHED ⓘ |
| jurisdiction | Internal Revenue Service NERFINISHED ⓘ |
| language | English ⓘ |
| paperFilingAddressType | depends on taxpayer’s location ⓘ |
| penaltyForNonCompliance |
failure-to-file penalties may apply
ⓘ
failure-to-pay penalties may apply ⓘ |
| publicationType | official IRS form ⓘ |
| relatedForm |
Form 2290
NERFINISHED
ⓘ
Form 8849 NERFINISHED ⓘ |
| relatedGuidance | Instructions for Form 720 GENERATED ⓘ |
| reportingPeriod |
first calendar quarter
ⓘ
fourth calendar quarter ⓘ second calendar quarter ⓘ third calendar quarter ⓘ |
| requiresAttachment |
Schedule A (Excise Tax Liability) for certain taxpayers
NERFINISHED
ⓘ
Schedule C for certain claims NERFINISHED ⓘ Schedule T for certain fuel taxes NERFINISHED ⓘ |
| targetFilerType |
corporations
ⓘ
other entities liable for excise tax ⓘ partnerships ⓘ sole proprietors ⓘ |
| taxType | excise tax ⓘ |
| usedFor |
paying federal excise taxes
ⓘ
reporting federal excise taxes ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.