Form 720 Mailing Address: Where to Mail IRS Form 720 in 2026
The correct 2026 mailing address, payment voucher rules, PCORI notes, due dates, and envelope instructions for filing IRS Form 720 by paper, plus a faster e-file alternative.
Need the answer fast? The form 720 mailing address for a regular paper filing, including a return mailed without a payment, is:
Internal Revenue Service
Ogden, UT 84201-0009
If you are sending a payment by check or money order, include Form 720-V, Payment Voucher, with the return. If you are filing a separate First Taxpayer's Report, mail that specific copy instead to:
Internal Revenue Service
Cincinnati, OH 45999-0555
2026 Form 720 Mailing Address at a Glance
| Filing situation | Where to mail it in 2026 | What to include |
|---|---|---|
| Regular Form 720 without payment | Department of the Treasury, IRS, Ogden, UT 84201-0009 | Signed return and any required schedules or attachments |
| Regular Form 720 with check or money order | Department of the Treasury, IRS, Ogden, UT 84201-0009 | Signed return, payment, and Form 720-V |
| Separate First Taxpayer's Report | Department of the Treasury, IRS, Cincinnati, OH 45999-0555 | The specific First Taxpayer's Report copy only |
The same form 720 mailing address generally applies whether you're looking for where to mail Form 720 without payment or where to send Form 720 with a payment enclosed. The only real difference is Form 720-V, which helps the IRS match a paper payment to the right return, EIN, and tax period.
Because IRS addresses do change from time to time, and different rules apply if you use a private delivery service instead of the U.S. Postal Service, it's worth double-checking the current IRS release for your specific filing year before you drop anything in the mail.
What Is Form 720 and Who Needs This Address?
So, what is form 720? It's the federal return used to report and pay a wide range of excise taxes. This IRS tax form 720 covers taxes tied to specific products, services, or activities — things like certain fuel taxes, environmental taxes, communications taxes, air transportation taxes, indoor tanning services, and PCORI fees for certain health plans.
IRS Form 720 is the quarterly federal excise tax return filed by businesses and other responsible parties that owe federal excise tax. Not every business needs it — only those whose activity falls under one of the excise categories the form covers.
Because the form spans so many industries, two filers can submit the exact same return for completely different reasons. A fuel distributor, an air transportation company, and a self-insured health plan sponsor might all file Form 720, yet their line items and supporting records look nothing alike.
You'll also see related searches like IRS 720, IRS 720 form, form 720 IRS, and form 720 where to file. These all point to the same thing: the correct excise tax return, the right filing method, and the right IRS mailing address.
Form 720 Mailing Instructions for 2026
Getting the form 720 mailing address right is only part of a timely filing. The return also needs to be complete, signed, and accompanied by the correct payment voucher whenever a check or money order is enclosed.
Run through this paper-filing checklist before you seal the envelope:
- Confirm you're filing for the correct quarter, or the correct annual PCORI reporting period.
- Use the current Form 720 PDF or the Form 720 fillable version for the applicable tax year.
- Enter your legal business name, address, and EIN exactly as the IRS has them on file.
- Complete only the excise tax sections that actually apply to your business or plan.
- Attach any required schedules, statements, or supporting reports.
- Sign and date the return.
- Add Form 720-V if you're mailing a check or money order.
- Keep a full copy of the return, voucher, check, and mailing receipt for your records.
For line-by-line detail, the form 720 instructions remain your best source for tax category definitions, deposit rules, and required schedules. This plain-English breakdown of form 720 irs instructions is a good place to understand the filing workflow before you submit anything. Related searches like instructions Form 720, 720 Form instructions, or Form 720 instructions all lead back to the same requirement: fill out the correct sections and follow the current-year IRS rules.
Form 720-V, EFTPS, and Payment Rules
Form 720-V is the payment voucher used whenever you mail a check or money order along with Form 720. It doesn't replace the return itself — it just helps the IRS identify and route the payment correctly.
If you're paying by check or money order, make it payable as the instructions direct, generally to the United States Treasury, and include identifying details such as your EIN, "Form 720," and the relevant tax period where required. Never send cash.
Keep in mind that many excise taxes also carry deposit requirements that are separate from the return itself. Businesses commonly use EFTPS for these federal tax deposits. Don't assume IRS Direct Pay is the right tool here — Direct Pay is mainly built for individual payments, not business excise tax deposits. If you're unsure whether your excise tax needs to be deposited through EFTPS before the return's due date, check the current IRS rules or talk to a qualified tax professional.
PCORI Fee Form 720 Mailing Notes
The PCORI fee is reported on Form 720 by certain issuers and self-insured health plan sponsors. If you're asking what is PCORI fee, it's a fee that helps fund the Patient-Centered Outcomes Research Institute. Most filers report it annually rather than quarterly, but it's still filed using Form 720.
For a paper PCORI fee Form 720 filing, use the same Ogden address listed above. This covers common searches like where to send a PCORI payment, IRS Form 720 PCORI fee, IRS Form 720 PCORI, PCORI Form 720, Form 720 PCORI, Form 720 PCORI fee, PCORI fee, PCORI fees, and PCORI fee 2026. If you're paying by check or money order, remember to include Form 720-V.
One common mix-up: don't confuse the PCORI filing with Form 5500. Some plan sponsors also deal with Form 5500 for employee benefit plan reporting, but the PCORI fee itself belongs on Form 720. For a dedicated walkthrough, see our guide to IRS Form 720 PCORI fee filing.
Form 720 Due Dates for 2026
Mailing to the right address won't protect you from penalties if the return arrives late. Form 720 is generally due by the last day of the month following the end of the quarter. When a due date lands on a weekend or federal holiday, it typically shifts to the next business day.
| 2026 Tax Period | Standard Due Date | 2026 Calendar Note |
|---|---|---|
| Jan 1 – Mar 31, 2026 | Apr 30, 2026 | Thursday |
| Apr 1 – Jun 30, 2026 | Jul 31, 2026 | Friday |
| Jul 1 – Sep 30, 2026 | Oct 31, 2026 | Saturday, generally moves to Nov 2, 2026 |
| Oct 1 – Dec 31, 2026 | Jan 31, 2027 | Sunday, generally moves to Feb 1, 2027 |
If you owe deposits before the return itself is due, mailing the form on time doesn't fix a deposit you missed earlier. Late filing, late payment, or incorrect deposits can all lead to Form 720 penalties and interest.
How to Address an Envelope to the IRS
For USPS mail, address the envelope exactly to the correct IRS destination — a clean, accurate envelope helps avoid routing mistakes. Use this format for a regular mailed return:
Internal Revenue Service
Ogden, UT 84201-0009
Put your business return address in the upper left corner, using the same business name and mailing address that appear on your Form 720. If a check or money order is enclosed, place the signed return, any schedules, Form 720-V, and the payment together in the same envelope.
It's also worth using a trackable mailing method. Certified Mail or another USPS service that provides proof of mailing can document that your return went out on time. If you use a private delivery service instead of USPS, don't automatically use the address above — check the current IRS private delivery service address rules first, since they can differ.
Should You Mail Form 720 or File Electronically?
Paper mailing still works for plenty of filers, but it isn't always the fastest or simplest route. If you want proof the IRS received your return, fewer manual steps, and no software to install, e-filing is usually the better call.
Through eFileExcise720, businesses can file Form 720 online through an IRS-authorized e-file provider. The platform supports every Form 720 category, offers secure data handling, walks you through a simple guided dashboard, and gives you access to real customer support. Creating an account is free, and there's nothing to download.
Electronic filing is especially helpful if you're filing close to a deadline, juggling several excise tax categories at once, or just trying to avoid the kind of paper errors that come from hand-filled forms. You still need accurate records and a payment plan either way, but e-filing removes most of the mailing-delay and wrong-address risk.
Common Mailing Mistakes to Avoid
| Mistake | Why It Matters | How to Avoid It |
|---|---|---|
| Mailing to a local IRS office | Local offices don't process Form 720 | Use the Ogden address for regular mailed returns |
| Forgetting Form 720-V | The IRS may struggle to match a paper payment | Include the voucher whenever you mail a check or money order |
| Using the wrong tax period | Payments and liabilities can post incorrectly | Confirm the quarter or PCORI reporting period before mailing |
| Sending PCORI on Form 5500 | PCORI belongs on Form 720, not Form 5500 | Use Form 720 and follow the PCORI-specific instructions |
| Waiting until the due date to mail | Delivery delays create late-filing risk | Mail early, or e-file when possible |
| Not keeping proof of mailing | You may need evidence of timely filing later | Keep copies and tracking receipts |
Frequently Asked Questions
What is the form 720 mailing address in 2026?
Mail a regular paper Form 720 to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0009. A separate First Taxpayer's Report goes to Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0555.
Where do you mail an IRS Form 720?
Mail IRS Form 720 to the Internal Revenue Service in Ogden, Utah, unless you're filing a separate First Taxpayer's Report, which goes to Cincinnati, Ohio instead. Include Form 720-V if a check or money order is enclosed.
Where to mail Form 720 without payment?
Use the Ogden, Utah address for a regular paper return with no payment attached. Form 720-V isn't needed if there's no check or money order enclosed.
Where to send a PCORI payment?
For a PCORI payment sent by check or money order, mail the completed Form 720, the payment, and Form 720-V to the Ogden, Utah address. If you're paying electronically, follow the IRS payment rules that apply to your specific filing situation.
How do I file IRS Form 720 electronically?
You can e-file through an IRS-authorized provider such as eFileExcise720. Create an account, choose the tax period, enter your applicable excise tax details, review the return, and submit it electronically.
Do I need to file IRS Form 720?
You need to file only if you're responsible for one or more federal excise taxes covered by the form — things like fuel, environmental, communications, air transportation, indoor tanning, or PCORI fee obligations. When you're not sure, check the instructions or ask a tax professional.
A Simpler Way to Handle Form 720 in 2026
If you'd rather skip paper mailing, envelope addressing, and tracking receipts altogether, eFileExcise720 gives you a secure online path to complete and submit Form 720 from start to finish. Creating an account is free, there's no software to download, and dedicated customer support is there when questions come up.
Mailing is still an option, but for most businesses, filing Form 720 online is the cleaner path — it cuts down on address mistakes, moves faster, and keeps every quarter's records organized in one place.
Skip the Envelope. File Form 720 Online Instead.
Avoid mailing delays and address mistakes. File your quarterly federal excise tax return securely online and get IRS confirmation the same day.
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