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File Taxes FreeFile taxes free 12. File taxes free Filing Form 720 Table of Contents Attachments to Form 720. File taxes free Conditions to allowance. File taxes free Use Form 720 to report and pay the excise taxes previously discussed in this publication. File taxes free File Form 720 for each calendar quarter until you file a final Form 720. File taxes free For information on filing Form 720 electronically, visit the IRS e-file website at www. File taxes free irs. File taxes free gov/efile. File taxes free 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. File taxes free Form 720 has three parts and three schedules. File taxes free Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). File taxes free Part II consists of excise taxes that are not required to be deposited. File taxes free Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. File taxes free Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. File taxes free Complete it if you have an entry in Part I. File taxes free Schedule C, Claims, is used to make claims. File taxes free However, Schedule C can only be used if you are reporting a liability in Part I or Part II. File taxes free 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. File taxes free Attachments to Form 720. File taxes free You may have to attach the following forms. File taxes free Form 6197 for the gas guzzler tax. File taxes free Form 6627 for environmental taxes. File taxes free Form 720X. File taxes free This form is used to make adjustments to Forms 720 filed in prior quarters. File taxes free You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. File taxes free See Form 720X for more information. File taxes free Conditions to allowance. File taxes free 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. File taxes free 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. File taxes free 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). File taxes free Final return. File taxes free 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. File taxes free Due dates. File taxes free Form 720 must be filed by the following due dates. File taxes free 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. File taxes free One-time filing. File taxes free 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. File taxes free If you meet both requirements above, see Gas guzzler tax (IRS No. File taxes free 40) in the Instructions for Form 720 for how to file and pay the tax. File taxes free Payment voucher. File taxes free 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. File taxes free Prev Up Next Home More Online Publications
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Privacy and Security
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