Who Must File Form 720?
The general rule
Form 720 — the Quarterly Federal Excise Tax Return — is how the IRS collects dozens of separate excise taxes. You're on the hook if either of these is true:
- You are liable for an excise tax on something you make, sell, or use (e.g. fuel, a heavy truck, a taxable tire); or
- You are responsible for collecting a tax from someone else and remitting it (e.g. the air transportation tax, the indoor tanning tax, the new remittance transfer tax).
Not sure whether it applies to you? Our free Form 720 eligibility checker maps your business activities to the exact IRS numbers in about a minute — no signup.
Form 720 by business type
The fastest way to know if you file is to find your industry:
| If you're a… | You file for | IRS No. |
|---|---|---|
| Fuel sellers, blenders & distributors | Diesel, gasoline, kerosene, aviation & alternative fuels | Part I (e.g. 60, 62, 35, 14) |
| Self-insured employers & health insurers | PCORI fee | No. 133 |
| Remittance transfer providers | 1% remittance transfer tax (NEW 2026) | No. 155 |
| Airlines & charter operators | Air transportation of persons & property | Nos. 26, 27, 28 |
| Heavy truck & trailer retailers | 12% retail tax on heavy vehicles | No. 33 |
| Tire manufacturers & importers | Taxable tires | Nos. 108, 109, 113 |
| Sport fishing & archery makers | Rods, reels, lures, shafts | Nos. 41, 42, 110, 114, 106 |
| Indoor tanning providers | 10% indoor tanning services tax | No. 140 |
That's not the full list — Form 720 also covers communications (local telephone) services, vaccines, coal, ozone-depleting chemicals, and several petroleum and chemical taxes. If a listed tax touches your business, you file.
The most-overlooked filer: self-insured employers
Plenty of employers don't realize they're Form 720 filers at all. If you self-insure your health plan — or sponsor most HRAs — you owe the annual PCORI fee(IRS No. 133). The good news: PCORI-only filers file just the second-quarter return, due July 31, and skip the other three quarters. See the 2026 PCORI fee guide.
When you don't need to file
If you have no liability for, and aren't collecting, any listed excise tax, you generally don't file for that quarter. And if you used to file but no longer owe anything, mark a final return so the IRS stops expecting quarterly filings from you.
FAQ
Who must file IRS Form 720?▼
Any person or business that is liable for, or responsible for collecting, a federal excise tax listed in Form 720 Parts I or II must file. That includes fuel sellers, airlines, self-insured health plan sponsors and insurers (PCORI fee), remittance transfer providers, tire and heavy-truck sellers, sport fishing and archery makers, indoor tanning providers, communications carriers, and others.
Is "who needs to file" the same as "who has to file" or "who is required to file" Form 720?▼
Yes — "who needs to file Form 720," "who has to file," and "who is required to file" all describe the same test: you file if you are liable for, or collect, one of the federal excise taxes listed in Form 720 Part I or Part II. If a listed tax applies to your business activity, you are required to file — regardless of your business size or entity type.
Do I have to file Form 720 every quarter?▼
Only for the quarters in which you have a reportable excise-tax liability. Fuel and other Part I taxes are typically quarterly. The PCORI fee is an exception — it is reported once a year on the second-quarter return, due July 31, and PCORI-only filers skip the other quarters.
What if I have no excise tax to report this quarter?▼
If you have no liability and are not collecting a listed tax, you generally do not need to file for that quarter. If you previously filed but no longer owe any Form 720 taxes, you can indicate a final return so the IRS stops expecting one.
Think you need to file Form 720?
EasyFile720 walks you through every Part I and Part II tax category, auto-calculates the rates, and e-files directly to the IRS.
This article reflects the Instructions for Form 720 (Rev. June 2026). It is general information and not tax advice. Consult a qualified tax professional about your specific filing obligations.
