Instructions For Form 720 - Quarterly Federal Excise Tax Return

Private Delivery Services

Third Party Designee

You can use certain private delivery services designated

If you want to allow an employee of your business, a

by the IRS to meet the “timely mailing as timely filing/

return preparer, or other third party to discuss your

paying” rule for tax returns and payments. These private

Form 720 with the IRS, check the “Yes” box in the Third

delivery services include only the following:

Party Designee section of Form 720. Also, enter the

•

DHL Express (DHL): DHL Same Day Service, DHL

designee’s name, phone number, and any five digits that

Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next

person chooses as his or her personal identification

Day 3:00 pm, and DHL 2nd Day Service.

number (PIN).

•

Federal Express (FedEx): FedEx Priority Overnight,

By checking the “Yes” box, you are authorizing the

FedEx Standard Overnight, FedEx 2Day, FedEx

IRS to call the designee to answer any questions relating

International Priority, and FedEx International First.

to the processing of or the information reported on Form

•

United Parcel Service (UPS): UPS Next Day Air, UPS

720. You are also authorizing the designee to:

•

Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air

Exchange information concerning Form 720 with the

A.M., UPS Worldwide Express Plus, and UPS Worldwide

IRS and

•

Express.

Respond to certain IRS notices that you have shared

The private delivery service can tell you how to get

with your designee relating to Form 720. The IRS will not

send notices to your designee.

written proof of the mailing date.

You are not authorizing the designee to receive any

Private delivery services cannot deliver items to

refund check, bind you to anything (including additional

P.O. boxes. You must use the U.S. Postal Service

tax liability), or otherwise represent you before the IRS. If

to mail any item to an IRS P.O. box address.

CAUTION

you want to expand the designee’s authority, see

Publication 947, Practice Before the IRS and Power of

Photographs of Missing Children

Attorney.

The Internal Revenue Service is a proud partner with the

The authorization will automatically expire one year

National Center for Missing and Exploited Children.

from the due date (without regard to extensions) for filing

Photographs of missing children selected by the Center

your Form 720. If you or your designee wants to revoke

may appear in instructions on pages that would otherwise

this authorization, send a written statement of revocation

be blank. You can help bring these children home by

to the Internal Revenue Service Center, Cincinnati,

looking at the photographs and calling 1-800-THE-LOST

OH 45999. See Publication 947 for more information.

(1-800-843-5678) if you recognize a child.

Part I

Specific Instructions

Environmental Taxes

Use Form 6627, Environmental Taxes, to figure the

Name and Address

environmental taxes on:

•

ODCs, IRS No. 98;

The first time you file Form 720, type or print your name,

•

Imported products that used ODCs as materials in the

address (including the suite, room, or other unit number),

manufacture or production of the product, IRS No. 19;

and the quarter ending date (month and year). After that,

and

the IRS will mail you a Package 720 with a preaddressed

•

The floor stocks tax on ODCs, IRS No. 20.

Form 720 every quarter. If your address changes, make

the corrections on Form 720 and check the address

Attach Form 6627 to Form 720. The tax rates for

change box above Part I of Form 720.

these taxes are shown on Form 6627.

P.O. box. If the Post Office does not deliver mail to the

Communications and Air Transportation

street address and you have a P.O. box, show the box

Taxes

number instead of the street address.

Foreign address. Enter the city, province or state, and

Who Must File

country. Follow the country’s practice for entering the

The person receiving the payment for communications or

postal code. Do not abbreviate the country name.

air transportation services must collect and pay over the

tax and file the return. Enter the amount of tax collected

Employer Identification Number (EIN)

or considered collected for the quarter.

If the EIN on the preaddressed Form 720 is wrong or you

Communications Services (IRS No. 22)

did not receive a preaddressed Form 720, enter the

The tax is 3% of amounts paid for local telephone

correct number. If you are a one-time filer, you may not

service, toll telephone service, and teletypewriter

need an EIN. See One-Time Filing on page 2. If you do

exchange service.

not have an EIN, you may apply for one online. Go to the

IRS website at and click

Transportation of Persons by Air (IRS No. 26)

on the “Employer ID Numbers (EINs)” link. You may also

The tax on transportation of persons by air is made up of

apply for an EIN by calling 1-800-829-4933 (hours of

the percentage tax and the domestic segment tax. Add

operation are Monday - Friday, 8:00 a.m. to 8:00 p.m.

the percentage tax and the domestic segment tax to

local time), or you can fax or mail Form SS-4, Application

get the total tax on transportation of persons by air.

for Employer Identification Number, to the IRS.

Percentage tax. The percentage tax is 7.5% for

Signature

amounts paid for taxable transportation of persons by air.

Form 720 must be signed by a person authorized by the

Domestic segment tax. For amounts paid for each

entity to sign this return.

domestic segment of taxable transportation of persons by

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Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2005 Page 3

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