How to E-File Form 720 Online: A Step-by-Step Guide
To e-file Form 720 online, gather your EIN and business details, pick the excise tax categories that apply, calculate the tax for the quarter, and transmit the return through an IRS authorized e-file provider before the deadline. Most e-filed returns are accepted the same day, with instant proof of filing.
If you are learning how to e-file Form 720 online for the first time, this 2026 guide breaks it into six simple steps with exact due dates and answers to common questions.
What Is Form 720?
Form 720, the Quarterly Federal Excise Tax Return, is the IRS form businesses use to report and pay federal excise tax on specific goods, services, and activities. These taxes apply to fuel, air transportation, environmental products, heavy trucks, indoor tanning, and the annual PCORI fee for self insured health plans. Businesses that sell, manufacture, import, or collect tax on these items must file IRS Form 720 every quarter.
Who Needs to File Form 720 in 2026?
Form 720 is split into Part I and Part II. The table below shows the most common categories and where they belong.
| Excise Tax Category | Common Examples | Form 720 Part |
|---|---|---|
| Fuel taxes | Diesel, gasoline, kerosene, LNG | Part I |
| Environmental taxes | Oil spill tax, ODCs, Superfund chemicals | Part I |
| Air transportation and communications | Airline tickets, air cargo, phone services | Part I |
| Retail tax | Heavy trucks, trailers, and tractors | Part I |
| Foreign insurance tax | Premiums paid to foreign insurers | Part I |
| PCORI fee | Self insured health plans and HRAs | Part II |
| Indoor tanning services | 10 percent tax on tanning services | Part II |
Why E-File Form 720 Instead of Paper Filing?
The IRS encourages electronic filing because it is faster and more accurate. A paper return can take weeks to process, while an e-filed return is usually accepted within minutes, with built in error checks and automatic calculations. With an IRS authorized provider like eFileExcise720.com, the whole return takes about five minutes for one flat filing fee.
How to E-File Form 720 Online in 5 Simple Steps
Step 1: Create Account
Sign up for free in seconds at eFileExcise720.com. No upfront payment is needed; you only pay when you transmit your return.
Step 2: Enter Tax Data
Fill in your excise tax information, including your EIN, business details, filing quarter, and the applicable tax categories. The guided interview walks you through each section to ensure nothing is missed.
Step 3: Review & Sign
Verify your details and double-check your EIN, business name, tax totals, and payment then e-sign your return digitally.
Step 4: Submit to IRS
Transmit your completed return securely to the IRS through the authorized e-file system. Built-in error checks validate every entry before it goes through.
Step 5: Receive Approval
Get real-time confirmation the moment the IRS accepts your return, with an email receipt as instant proof of filing.
Form 720 Due Dates for 2026
Form 720 is due on the last day of the month after each quarter ends. Due dates that fall on a weekend or federal holiday move to the next business day, shifting two deadlines this year.
| Quarter | Period Covered | Due Date |
|---|---|---|
| Q1 2026 | January 1 to March 31 | April 30, 2026 |
| Q2 2026 | April 1 to June 30 | July 31, 2026 (PCORI fee also due) |
| Q3 2026 | July 1 to September 30 | November 2, 2026 (October 31 is a Saturday) |
| Q4 2026 | October 1 to December 31 | February 1, 2027 (January 31 is a Sunday) |
File on time even when you owe nothing. A quick zero liability filing keeps your account in good standing, while missed deadlines bring penalties and interest.
Claiming Refunds With the 8849 Form
Form 720 and the 8849 form work as a pair. Form 720 reports and pays excise tax, while the 8849 form claims refunds of tax you already paid, such as tax on fuel used for nontaxable purposes. You can file Form 8849 online with the right schedule and recover the money from the IRS. Not sure which fits? Our Form 720 vs Form 8849 comparison makes it clear.
Frequently Asked Questions
Can I e-file Form 720 myself without an accountant?
Yes. An authorized platform guides you through each category, calculates the tax, and checks for errors before submission.
How much does it cost to e-file Form 720?
eFileExcise720.com charges a flat $35.95 per return. Signing up and preparing are free, and you pay only when you transmit.
What happens if I file Form 720 late?
The IRS charges a failure to file penalty of 5 percent of the unpaid tax per month, up to 25 percent, plus a late payment penalty and interest.
Do I need to file if I owe no excise tax this quarter?
Yes. If you filed before and are still in business, submit a zero return, or check the final return box if you are no longer liable.
When is the PCORI fee due in 2026?
The PCORI fee is reported once a year on the second quarter Form 720, due July 31, 2026. The rate is $3.47 or $3.84 per covered life, depending on when your plan year ends.
Start Your 2026 Form 720 Filing Today
Now that you know how to e-file Form 720 online, the next deadline does not have to be stressful.