Form 720 Q2 2026 Due Date — and Every 2026 Deadline
⚠️ Next deadline — July 31, 2026: the Q2 return is due, and it’s the once-a-year PCORI fee deadline too. Late filing can run 5% of the unpaid tax per month (up to 25%). Skip the manual tracking and e-file in minutes.
E-File Form 720 →The 2026 Form 720 filing calendar
The statutory due date is the last day of the month following the quarter. When that day falls on a Saturday, Sunday, or legal holiday, the deadline rolls to the next business day — which shifts two of the 2026 dates:
| Quarter | Period covered | Statutory date | 2026 due date |
|---|---|---|---|
| Q4 2025 | Oct – Dec 2025 | Jan 31, 2026 | Feb 2, 2026 (Jan 31 = Sat) |
| Q1 2026 | Jan – Mar 2026 | Apr 30, 2026 | Apr 30, 2026 |
| Q2 2026 | Apr – Jun 2026 | Jul 31, 2026 | Jul 31, 2026 (+ PCORI fee) |
| Q3 2026 | Jul – Sep 2026 | Oct 31, 2026 | Nov 2, 2026 (Oct 31 = Sat) |
| Q4 2026 | Oct – Dec 2026 | Jan 31, 2027 | Feb 1, 2027 (Jan 31 = Sun) |
The annual exception: the PCORI fee
The PCORI fee (IRS No. 133) is the one Form 720 item that is annual, not quarterly. It's reported once a year on the second-quarter return, due July 31, 2026. If the PCORI fee is your only excise-tax obligation, you file just the Q2 return — no Q1, Q3, or Q4 filings. See our 2026 PCORI fee guide for the $3.84 rate and counting methods.
Semimonthly EFTPS deposits
The quarterly return isn't the whole story for Part I taxes (fuel, air transportation, the new remittance transfer tax, and others). If your net Part I liability exceeds $2,500 for the quarter, you must deposit through EFTPS twice a month:
- 1st–15th of the month → deposit due by the 29th (the 14th day after).
- 16th–end of the month → deposit due by the 14th of the next month.
Part II taxes — including the PCORI fee — are paid with the return, not deposited.
What late filing costs
Missing a deadline gets expensive: up to 5% of the unpaid tax per month (capped at 25%) for late filing, a separate 2%–15% penalty for late deposits depending on how late, plus interest. For the communications, air transportation, and indoor tanning taxes, amounts collected but not remitted can also trigger the trust-fund recovery penalty. The fix is simple: file electronically, on time, every quarter.
FAQ
When is Form 720 due in 2026?▼
Form 720 is filed quarterly. For the 2026 calendar quarters the returns are due April 30, 2026 (Q1), July 31, 2026 (Q2), November 2, 2026 (Q3 — October 31 falls on a Saturday), and February 1, 2027 (Q4 — January 31 falls on a Sunday). When a due date lands on a weekend or legal holiday, you may file on the next business day.
When is the PCORI fee due in 2026?▼
July 31, 2026. The PCORI fee (IRS No. 133) is reported once per year on the second-quarter Form 720, due July 31. If that is your only Form 720 obligation, you file only the Q2 return.
Do I have to make semimonthly EFTPS deposits?▼
Generally yes for Part I excise taxes if your net liability exceeds $2,500 for the quarter. Deposits cover two semimonthly periods each month (the 1st–15th and the 16th–end) and are due by the 14th day after the period ends. Part II taxes such as the PCORI fee are paid with the return, not deposited.
What happens if I file Form 720 late?▼
Late filing can trigger a penalty of up to 5% of the unpaid tax per month (capped at 25%), plus separate penalties for late deposits and interest on unpaid amounts. Filing electronically and on time is the simplest way to avoid them.
Never miss a Form 720 deadline
EasyFile720 tracks your quarterly due dates and EFTPS deposit windows, auto-calculates every line, and e-files directly to the IRS.
This article reflects the Instructions for Form 720 (Rev. June 2026). Dates shown account for weekends; always confirm against the current IRS calendar for legal-holiday shifts. General information, not tax advice.
