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Hrblockfreefile Publication 505 - Additional Material Prev Up Next Home More Online Publications
Natural Resources Conservation Service
From the U.S. Department of Agriculture, the Natural Resources Conservation Service works with landowners through conservation planning and assistance to foster healthy ecosystems.
Contact the Agency or Department
Hrblockfreefile 12. Hrblockfreefile Filing Form 720 Table of Contents Attachments to Form 720. Hrblockfreefile Conditions to allowance. Hrblockfreefile Use Form 720 to report and pay the excise taxes previously discussed in this publication. Hrblockfreefile File Form 720 for each calendar quarter until you file a final Form 720. Hrblockfreefile For information on filing Form 720 electronically, visit the IRS e-file website at www. Hrblockfreefile irs. Hrblockfreefile gov/efile. Hrblockfreefile You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Hrblockfreefile Form 720 has three parts and three schedules. Hrblockfreefile Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Hrblockfreefile Part II consists of excise taxes that are not required to be deposited. Hrblockfreefile Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Hrblockfreefile Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Hrblockfreefile Complete it if you have an entry in Part I. Hrblockfreefile Schedule C, Claims, is used to make claims. Hrblockfreefile However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Hrblockfreefile Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Hrblockfreefile Attachments to Form 720. Hrblockfreefile You may have to attach the following forms. Hrblockfreefile Form 6197 for the gas guzzler tax. Hrblockfreefile Form 6627 for environmental taxes. Hrblockfreefile Form 720X. Hrblockfreefile This form is used to make adjustments to Forms 720 filed in prior quarters. Hrblockfreefile You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Hrblockfreefile See Form 720X for more information. Hrblockfreefile Conditions to allowance. Hrblockfreefile For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Hrblockfreefile For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Hrblockfreefile However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Hrblockfreefile Final return. Hrblockfreefile File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Hrblockfreefile Due dates. Hrblockfreefile Form 720 must be filed by the following due dates. Hrblockfreefile Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31 If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Hrblockfreefile One-time filing. Hrblockfreefile If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Hrblockfreefile If you meet both requirements above, see Gas guzzler tax (IRS No. Hrblockfreefile 40) in the Instructions for Form 720 for how to file and pay the tax. Hrblockfreefile Payment voucher. Hrblockfreefile Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Hrblockfreefile Prev Up Next Home More Online Publications