Form 720, is filed quarterly as shown below.

Generally, all taxes are deposited under the rules for regular method taxes.

All excise taxes that must be deposited under the regular method are subject to the "September Rules" . See IRM 20.1.4.10.7, Special Rules for Deposits in September Form 720. Research CC BRTVU to determine if the penalty computation should include the "September Rules" .

The safe harbor rule applies separately to deposits under the regular method and the alternative method. See IRM 20.1.4.10.6, Safe Harbor Rules for Deposits Form 720.

No deposits are required for taxes as follows:

Beginning after December 31, 2010, authorized depositories will no longer accept Form 8109, Federal Tax Deposit Coupon and Form 8109-B, FTD Deposit Form (Over The Counter Version) to deposit their quarterly taxes. Most taxpayers will be required to electronically deposit all employment, excise, and corporate depository taxes using the Electronic Federal Tax Payment System (EFTPS). However, some taxpayers may be able to remit payment for their excise tax due on Form 720 with their tax return. See IRM 20.1.4.10.5, De Minimis Exception to Deposit Requirements Form 720 for more information. Otherwise, the payments must be paid through EFTPS. See IRM 21.7.1.4.8.1, Electronic Federal Tax Payment System (EFTPS), for more information on EFTPS.

Taxes are identified by an "IRS No." (also known as "Abstract No." ) on Form 720 and in IRS records.

When tax is adjusted on Form 720, the adjustment must include the IRS No. that identifies the type of tax being adjusted. Credits are made using credit reference numbers.

Each IRS No. is a separate return for all purposes. If an original return is filed timely reporting one IRS No. and later a supplemental return ( Form 720X, Amended Quarterly Federal Excise Tax Return) is filed reporting an additional IRS No., the second return may be subject to a late filing penalty. This penalty is manually computed if module is restricted. See IRM 20.1.2, Failure to File/Failure to Pay Penalties.

Excise taxes shown below are reported in Part I of Form 720, Quarterly Federal Excise Tax Return. These taxes generally have deposit requirements recorded on Form 720, Schedule A, Excise Tax Liability.

Form 6627, Environmental Taxes, is used to figure the environmental taxes on:

Oil spill liability taxes (IRS Nos. 18 and 21) were reinstated beginning April 1, 2006. Section 4611 Oil Spill Liability Tax is imposed on:

Form 6627, Environmental Taxes, is attached to Form 720, Quarterly Federal Excise Tax Return.

The tax rates for all of the environmental taxes are on Form 6627, Environmental Taxes. Input adjustment on MFT 03 using TC 29X with the appropriate IRS No.

The person receiving the payment for communication services must collect and pay over the tax and file the return. The tax is assessed on the amount paid for service rather than provision of the service.

The tax is 3% of amounts paid for:

Tax on toll telephone service billed before August 1, 2006, is reported using IRS No. 22 in Part I of Form 720. The taxpayer must certify that the tax reported does not include any tax for nontaxable service billed after July 31, 2006.

Input adjustment on MFT 03 using TC 29X and IRS No. 22.

Credits or refunds for nontaxable service that was billed after February 28, 2003, and before August 1, 2006, can be requested only on the 2006 federal income tax return. See IRM 21.7.4.4.23, Telephone Excise Tax Refund (TETR)Form 8913, Credit for Federal Telephone Excise Tax Paid - BMF.

Air transportation taxes are collected and reported by providers of air transportation of persons or property.

There are three IRS Nos. for air transportation taxes:

An uncollected tax report is required by collecting agents if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. See Form 720 instructions.

Input adjustments on MFT 03 using TC 29X with the appropriate IRS No.

Excise taxes are imposed on the following fuels:

The first retail sale of certain truck chassis and bodies, trailer and semitrailer chassis and bodies, highway tractors, and related parts and accessories is subject to a 12 percent tax (IRS No. 33). This tax is imposed by IRC section 4051. The retail sales price applies to the total consideration paid (including the value of a trade-in), but it does not include insurance or delivery charges. The tax applies to:

The taxable sales price includes the price for parts and accessories sold on, with, or in connection with the sale of a taxable article, even if the parts are billed separately. The tax also applies to accessories purchased separately within the first six months after a vehicle is placed in service, unless the total cost of all accessories during that period does not exceed $1,000.

If an article listed in (1) above is wrecked and extensive repairs are necessary to return it to operating condition, the tax must be paid on the restoration cost if the cost exceeds 75 percent of the cost of a new vehicle. When worn vehicles are restored to operating condition, with or without use of a glider kit, the tax does not apply to the upgrade unless the total expenditures exceed 75 percent of the cost of a comparable new vehicle. This provision does not apply to an article that was not subject to the tax when it was new.

Input adjustment on MFT 03 using TC 290 and the appropriate IRS No.

A tax is imposed by IRC section 4471 when a voyage of more than 24 hours by a commercial passenger vessel with berths for more than 16 passengers begins or ends in the United States. It is paid by the operator of the ship. Regardless of duration, the tax is also imposed where passengers are engaged in gambling sponsored by the owner or operator of the vessel (or an agent) beyond the territorial waters of the United States.

The tax is $3.00 for each passenger on the ship, when that passenger first embarks or disembarks in the United States.

Input adjustment on MFT 03, using TC 29X and IRS No. 29.

A variety of items are subject to taxes imposed on the manufacturer, producer, or importer. A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. The manufacturer furnishes and keeps title to the materials and/or the finished article. See the chart below:

Input adjustment with TC 290 on MFT 03 using appropriate IRS No.

For Compliance research and studies similar to the tire tax study required by the Energy Policy Act of 2005, six new fields were added to the non-money fields on IDRS for decrease or increase to the tire counts on Form 720, Quarterly Federal Excise Tax Return, MFT 03.

The six new tire count fields correlate with IRS Nos. 108, 109, and 113 and (CRN's) 396, 304, and 305. Each count displayed on IDRS is nine digits long. Example:

In addition, six new adjustment reference numbers are needed to adjust the tire count numbers in (2). The reference numbers are:

To input an adjustment to a tire count field, you must overlay the tire count field with the new number of tires (increase or decrease).

If more than two tire counts need to be overlaid on one adjustment, then multiple adjustments must be input. Use Posting Delay Code (PDC)1 on the second adjustment to allow one posting per cycle.

The tire count adjustments are displayed on the Tax Module Display (TXMOD) and the Business Master File Online (BMFOL). See IRM 21.7.8.4.5.7.10, Form 8849, Schedule 6, Tire Tax, for processing procedures for Form 8849, Schedule 6, Claims. The adjustment for the count of tire tax must be input on MFT 03. No other MFT is programmed for this type of adjustment.

Form 6197, Gas Guzzler Tax, is used to figure the gas guzzler tax. The gas guzzler tax is imposed on the sale, use, or lease by the manufacturer or importer of an automobile of a model type that does not meet certain standards for fuel economy. Automobiles imported for business or personal use are also subject to the tax.

The tax liability is figured each quarter and reported on Form 720, Quarterly Federal Excise Tax Return, IRS No 40. Form 6197 is attached to Form 720.

Input adjustment using TC 29X and IRS 40.

Tax is imposed on certain vaccines sold or used by the manufacturer in the United States.

A taxable vaccine means any of the following vaccines:

The tax is 75 cents per dose of each taxable vaccine. The tax per dose on a vaccine that contains more than one taxable vaccine is 75 cents times the number of taxable vaccines.

Use TC 29X and IRS No. 97 to adjust the tax.

Tax is imposed on any ozone-depleting chemical (ODC) held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made.

Form 6627, Environmental Taxes, is used to figure the tax liability and attached to the Form 720, Quarterly Federal Excise Tax Return, that is due by July 31 of each year.

The tax deposit is due by June 30 at an authorized financial institution.

Input adjustment using TC 29X on MFT 03 using IRS No. 20.

Beginning July 1, 2010, the Patient Protection and Affordable Care Act of 2010 imposes a 10% excise tax on the amount paid for indoor tanning services. The tax must be paid by persons paying for indoor tanning services after June 30, 2010, and must be collected by the person receiving the payment (the provider). The provider reports and pays the tax on Form 720, Quarterly Federal Excise Tax Return, on page 2, Part II. Beginning with the third quarter of 2010, the Form 720 must be filed by October 31, 2010. Thereafter, the tax is paid each quarter using Form 720. (See IRC section 5000B (c) (3) for additional information). If the payor does not pay the tax at the time payment for the indoor tanning services is made, to the extent the tax is not collected, the provider is liable for the tax. To pay the tax, businesses must have an Employer Identification Number (EIN) assigned by the IRS. Businesses that do not have an EIN can apply for an EIN online at www.irs.gov. If a provider provides indoor tanning services at more than one tanning salon and each salon has a different EIN, a separate Form 720 must be filed for each establishment with its own EIN.

If other goods and services are paid for along with the indoor tanning services, such as purchase of protective eyewear, use of towels etc., they may be excluded from the tax if:

There is a limited exception for collecting and paying the tax for certain qualified physical fitness facilities that offer indoor tanning services. The tax does not apply when:

To input a tax adjustment, use TC 29X on MFT 03, using IRS No. 140 (abstract number).

There is not a correlating CRN for this tax. If the taxpayer has to amend the original tax, they must file Form 720X, Amended Quarterly Federal Excise Tax Return.

Generally, instead of claiming a refund on Form 8849, Claim for Refund of Excise Taxes, claims may be made on Form 720, as a credit against current excise tax liability by using Schedule C and line 4 of Part III, of Form 720. A taxpayer should not use Schedule C:

No claim may be made if the same claim was made, or will be made, on Form 8849,Form 4136, or if the tax was adjusted for the same dollar amount per Form 720X.

Schedule C is used to make claims for refund other than those involving changes to tax liability reported on Form 720, Quarterly Federal Excise Tax Return, for prior quarters. See IRM 21.7.8.4.5. and subsequent for the list of allowable claims and the rules relating to those claims, including the rules on interest. The claims must meet the requirements described for Form 8849 claims.

See the table below for the nontaxable uses allowable on Form 720, Schedule C. The taxpayer must enter the number from the table in the "Type of Use" column on Schedule C.

See the table below for the type of non-taxable fuel, type of use, CRN, and tax rate for each non-taxable fuel allowable on Schedule C.

Under IRC section 4051(d), if taxed tires are sold on or in connection with the sale of a vehicle that is taxable under IRC section 4051, a credit (only) can be taken in the amount of the tax on Schedule C, Other Claims, line 15a, using CRN 366. The credit must be claimed by the person liable for the tax reported on IRS No. 33 (retail tax on trucks). These claims are not allowable as Form 8849 refunds.

The taxpayer must be registered (Form 637, Application for Registration) to file an ultimate vendor claim on Schedule C. See IRM 21.7.8.4.5.3., Form 8849, Schedule 2, Sales By Registered Ultimate Vendors, for adjustment procedures and claim requirements to use on Schedule C.

An alcohol fuel mixture credit must first be taken on Schedule C to reduce taxable fuel liability for gasoline, diesel fuel, and kerosene reported on Form 720, Quarterly Federal Excise Tax Return. Any excess credit may be taken on Form 720, Schedule C, Form 8849, Schedule 3, Certain Fuel Mixtures and the Alternative Fuel Credit, Form 4136, Credit for Federal Tax Paid on Fuels, or Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit. The alcohol fuel mixture credit may not be claimed for alcohol produced outside the United States. The United States includes any possession of the United States. The person that produced and sold or used the mixture in their trade or business is the only person eligible to make the claim. The credit is based on the gallons of alcohol in the mixture. The requirements for the claim are:

Input adjustment for Alcohol Fuel Mixture Credit on MFT 03, as follows:

The biodiesel or renewable diesel mixture credit expired on claims that relate to periods after 12/31/2009 (Line 13, Biodiesel or Renewable Diesel Mixture Credit of Form 720, Schedule C). However, the credits were reinstated by the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (Pub. L. 111–312). The credits are now scheduled to expire on 12/31/2011. For periods during the calendar year 2010, claims for these credits must be made on Form 8849, Schedule 3, or on Form 4136. See Notice 2011–10 and IRM 21.7.8.4.5.4 for additional information about how to process claims for these credits received for periods occurring during calendar year 2010. For claims that relate to periods occurring before 1/1/2010 and after 12/31/2010, a biodiesel or renewable diesel mixture credit must first be taken on Form 720, Schedule C, to reduce the taxable fuel liability for gasoline, diesel fuel, and kerosene reported on Form 720. Any excess credit may be filed on Form 720, Schedule C, Form 8849, Schedule 3, Certain Fuel Mixtures and the Alternative Fuel Credit, Form 4136, Credit for Fuel Tax Paid on Fuels or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. The biodiesel fuel credit may not be claimed for biodiesel produced outside the United States for use as a fuel outside the United States. The United States includes any possessions of the United States. The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. The credit is based on the gallons of biodiesel or renewable diesel in the mixture. The requirements for the claim are:

Input adjustment for biodiesel or renewable diesel mixture credit on MFT 03 as follows:

The alternative fuel credit and alternative fuel mixture credit expired on claims that relate to periods after 12/31/2009 (Line 14, Alternative Fuel Credit or Alternative Fuel Mixture Credit of Form 720, Schedule C). The $.50 credit per gallon will no longer be available for CRN's 426, 427, 428, 429, 430, 431, 432, 436 and 437 after 12/31/2009. However, the credits were reinstated by the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act 2010 (Pub. L. 111–312). The credits are now scheduled to expire on 12/31/2011. For periods during calendar year 2010, claims for these credits must be made on Form 8849, Schedule 3, or on Form 4136. See Notice 2011–10 and IRM 21.7.8.4.5.4 for additional information about how to process claims for these credits received for periods occurring during calendar year 2010. For claims that relate to periods occurring before 1/1/2010 and after 12/31/2010, the alternative fuel credit and alternative fuel mixture credit must first be taken on Form 720, Schedule C. The requirements for filing a claim vary for each type of credit. For the alternative fuel credit, the person that can file the claim is the person who:

An alternative fuel credit must first be taken on Schedule C to reduce the liability for alternative fuel and compressed natural gas (CNG) reported on Form 720.

The only person eligible to make a claim for the alternative fuel mixture credit is the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business. The credit is based on the gallons of alternative fuel in the mixture.

The alternative fuel mixture credit must first be taken on Schedule C to reduce the taxable fuel liability for gasoline, diesel fuel, and kerosene reported on Form 720. To claim the alternative mixture credit, the following requirements must be met if the credit exceeds the amount of taxable fuel liability reported:

The alternative fuel credit and alternative fuel mixture credit may not be claimed for alternative fuel produced outside the United States for use as a fuel outside the United States. The United States includes any possession of the United States. To claim either credit, the taxpayer must be registered by the IRS.

Input the adjustment on MFT 03 using the appropriate CRN and tax rate. See IRM 21.7.8.4.5.4. (2), Form 8849, Schedule 3, Certain Fuel Mixtures and the Alternative Fuel Credit, for the type of fuel, correlating CRN, tax rate per gallon, and requirements allowable on Schedule C.

Exported dyed diesel fuel, and dyed kerosene claims that are exported in a trade or business, may be filed during the period of the claim on Schedule C, "Other Claims" lines 15b and 15c. Claims for exported gasoline blendstocks taxed may be made on line 15b. (Claims for exported gasoline blendstocks taxed at $.184 per gallon are made on Schedule C, line 1b, Nontaxable Use of Gasoline.) The claim rate for each fuel is $.001 per gallon. See IRM 21.7.8.4.1.17 (5), for requirements to file the claim.

Input adjustment on MFT 03 using the appropriate CRN and tax rate of $.001 per gallon.

The table below describes the type of fuel, the type of use, CRN, tax rate and where the claim can be filed (line number) for Diesel-Water-Fuel Emulsion on Schedule C:

Input adjustment on MFT 03 using the correct CRN and tax rate.

Registered credit card issuers can file a claim on Form 720, Schedule C, "Other Forms" line 15e, and Form 8849, Schedule 8, Registered Credit Card Issuers. The registered credit card issuer is the only person eligible to make this claim. The claimant must enter their registration number on line 15e of Schedule C. The allowable sales are:

Input adjustment on MFT 03, using applicable CRN and claim rate. See IRM 21.7.8.4.7, Form 8849, Schedule 8, Registered Credit Card Issuers, for the requirements to allow the claim.

Tire credit claims are allowed on Form 720, Schedule CForm 8849, Schedule 6. See IRM 21.7.8.4.5.7.10, Form 8849, Schedule 6, Tire Tax. A credit or refund (without interest) is allowable on the tax paid on tires if the tires have been:

The person who paid the tax is eligible to make the claim and must include:

See IRM 21.7.8.4.1.12, Excise Tire Tax, for adjustment procedures. See IRM 21.7.8.4.1.17 (6), for information on credit for tires under IRC section 4051(d).

In addition to other claims reported on line 15 of Form 720 Schedule C, claims relating to the taxes listed in the table below may also be claimed on lines 15(i) thru 15(k). The taxpayer must include: