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Provides estimated preparation and recordkeeping time ranges, filing and submission guidance, and where to file by IRS center and state or residence. Summarizes changes effective after March 31, 1991 and after December 31, 1990, including deposit rule updates, a new Schedule A (Form 720), safe harbor rules, and specific due-date timing.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-720-quarterly-federal-excise-tax-return/301749/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-720-quarterly-federal-excise-tax-return/301749.png","ImageObject",442,249,{"name":88,"@type":89},"Logic","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What information is required on Form 720 and why is it requested?","Question",{"text":108,"@type":109},"The forms require information to carry out U.S. Internal Revenue laws, ensure compliance, and determine the correct amount of tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What major deposit-rule changes apply to Form 720 after March 31, 1991?",{"text":113,"@type":109},"Deposit timing changes to semimonthly regardless of amount, with general and special safe harbor rules for most deposits and additional timing for certain foreign and other specified taxes.",{"name":115,"@type":106,"acceptedAnswer":116},"Where should Form 720 be filed and what should be done if you have no legal residence or principal business address?",{"text":117,"@type":109},"File with the Internal Revenue Service Center corresponding to the listed state or residence location. If there is no legal residence or principal office in a district, file with the IRS Service Center in Philadelphia, Pennsylvania.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301749,1789785196,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":73},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","# Instructions for Form 720\n\nPaperwork Reduction Act Notice.—We ask for the information on these forms to carry outthe Internal Revenue laws of the United States.You are required to give us the information.We need it to ensure that you are complying with these laws and to allow us to figure andcollect the right amount of tax.  \nThe time needed to complete and file these forms will vary depending on individualcircumstances.The estimated average times are:  \nForm  \nRecordkeeping  \n720  \n13 hrs.,23 min.  \nSch.A  \n2 hrs.9 min.  \nIf you have comments concerning the accuracy of these time estimates or suggestions formaking these forms more simple,we would be happy to hear from you.You can write toboth the Internal Revenue Service,Washington,DC 20224,Attention:IRS ReportsClearance Officer,J:FP;and the Office of Management and Budget,Paperwork ReductionProject(1545-0023),Washington,DC 20503.DO NOT send these tax forms to either ofthese offices.Instead,see the instructions below for information on where to file them.  \n## Changes You Should NoteChanges Effective After March\n\n31,1991  \n1.Changes in Deposit Rules.—Most of therules regarding deposits of taxes reported onForm 720 have changed for calendar quartersbeginning after March 31.1991.Deposits areto be made semimonthly regardiess of thedollar amount.There is a general safe harborrule that allows for deposits of %(16.67%)ofthe second previous quarter's net iiability.There is a special safe harbor rule for new filersof Form 720.See Payment of Taxes on page 3for a complete explanation of the new rules.  \nIf you are liable for the tax on foreigninsurance(IRS No.30)or the tax on obligationsnot in registered form(IRS No.31),thedeposits of these taxes are now due by the 9thday of the following semimonthly period.Theywere previously due by the 15th day.See the9-Day Rule on page 4 for more information.  \nRules for deposits of communications and airtransportation taxes based on amounts billed ortickets sold have not changed.  \n2.There is a new form.Schedule A(Form720).Excise Tax Liability.This form is used torecord the net tax liability for each semimonthlyperiod in the quarter.This information waspreviously reported on line 4(a)in Part Il ofForm 720.Schedule A is filed with Form 720each quarter.See Schedule A for moreinformation.  \nChanges Effective AfterDecember 31,1990  \n1.Luxury Taxes.—There is a 10%tax on thefollowing luxury articles if the adjusted salesprice exceeds:  \nAircraft .........$250,000Boats..  ...        .  100,000Passenger vehicles..   ...  30,000Furs.  .    .       ..,   10,000Jewelry...   .....  10,000  \nSee Form 8807,Certain Manufacturers andRetailers Excise Taxes,for more information.  \n(Revised April 1991)Use these Instructions withJanuary 1991 revision of Form 720Quarterly Federal Excise Tax Return  \nThe filing date for the fuel floor stocks tax isMay 31,1991.The filing date for the floorstocks tax on ODCs is August 31,1991.  \nIf any due date for filing a return falls on aSaturday,Sunday,or legal holiday,the duedate is extended to the next day that is not aSaturday,Sunday,or legal holiday.  \nIf you are reporting two or more excise taxesand they are due on different dates,use thelater filing date.File only one return eachquarter.  \nWhere To File.—  \nFile with the  \nIf your principal business,  \nInternal Revenue  \noffice or agency,or legal  \nService Center at  \nresidence in the case of anindividual,is located in  \n\n|  | V   |\n| --- | --- |\n| Florida,Georgia,South  \u003Cbr>Carolina   | Atlanta,GA 39901   |\n| New Jersey,New York  \u003Cbr>(New York City and  \u003Cbr>counties of Nassau,  \u003Cbr>Rockland,Suffolk,and  \u003Cbr>Westchester)   | Holtsville,NY 00501   |\n| New York (allother  \u003Cbr>counties),Connecticut,  \u003Cbr>Maine,Massachusetts,  \u003Cbr>New Hampshire,Rhode  \u003Cbr>Island.Vermont   | Andover,MA 05501   |\n| Illinois,lowa,Minnesota,  \u003Cbr>Missouri,Wisconsin   | Kansas City,M064999   |\n| Delaware,District of  \u003Cbr>Columbia.Maryland,  \u003Cbr>Pennsylvania,Virginia   | Philadelphia,PA 19255   |\n| Indi","cbCaisuzWyUSuKI9","https://ap.wps.com/l/cbCaisuzWyUSuKI9","pdf",652068,"English","# Instructions for Form 720\n## Paperwork Reduction Act Notice\n## Changes You Should Note\n## Where To File\n## Preparing and Sending the Form\n## Records\n## Penalties and Interest","[{\"question\":\"What information is required on Form 720 and why is it requested?\",\"answer\":\"The forms require information to carry out U.S. Internal Revenue laws, ensure compliance, and determine the correct amount of tax.\"},{\"question\":\"What major deposit-rule changes apply to Form 720 after March 31, 1991?\",\"answer\":\"Deposit timing changes to semimonthly regardless of amount, with general and special safe harbor rules for most deposits and additional timing for certain foreign and other specified taxes.\"},{\"question\":\"Where should Form 720 be filed and what should be done if you have no legal residence or principal business address?\",\"answer\":\"File with the Internal Revenue Service Center corresponding to the listed state or residence location. If there is no legal residence or principal office in a district, file with the IRS Service Center in Philadelphia, Pennsylvania.\"}]","Instructions for Form 720 - Quarterly Federal Excise Tax Return | PDF"]