Form 720 Mailing Address: Where to Mail IRS Form 720 in 2026
Need the 2026 answer quickly? If you are looking for the form 720 mailing address for 2026, mail IRS Form 720, the quarterly federal excise tax return, to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0009
Use this form 720 mailing address for a regular paper filing, including a return mailed without a payment. 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 to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0555
The rest of this guide explains when to use each address, how to prepare the envelope, how PCORI payments work, and when e-filing may be a better option than paper mailing.
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, Internal Revenue Service, Ogden, UT 84201-0009 | Signed return and any required schedules or attachments |
| Regular Form 720 with check or money order | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0009 | Signed return, payment, and Form 720-V |
| Separate First Taxpayer's Report | Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0555 | The specific First Taxpayer's Report copy only |
The same form 720 mailing address generally applies whether you are searching for where to mail Form 720 without payment or where to send Form 720 with a payment by mail. The difference is the payment voucher. If a paper payment is enclosed, Form 720-V helps the IRS match your payment to the correct return, employer identification number, and tax period.
Before relying on any form 720 mailing address, review the current IRS release for the tax year you are filing. IRS addresses can change, and special mailing rules may apply if you use an IRS-designated private delivery service instead of the U.S. Postal Service.
what is form 720 and who needs this IRS address?
If you are asking what is form 720, it is the federal return used to report and pay many excise taxes. The IRS tax form 720 reports taxes tied to specific activities, products, or services, such as 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 used by businesses and other responsible parties that owe federal excise tax. Not every business files it. You generally need it only if your business activity falls into one of the excise tax categories covered by the form.
Because the IRS tax form 720 covers many excise categories, two businesses can file the same form for very different reasons. A fuel distributor, an air transportation provider, and a self-insured health plan sponsor may all interact with Form 720, but their calculations and supporting records can look very different.
People also search for terms such as IRS 720, IRS 720 form, form 720 IRS, and form 720 where to file. In practical terms, they are usually trying to identify the same federal excise tax return, the right filing method, and the correct IRS address.
Form 720 mailing instructions for 2026
A correct form 720 mailing address is only one part of timely filing. The form must also be complete, signed, and mailed with the proper payment voucher if a check or money order is enclosed.
Use this paper filing checklist before you mail:
- Confirm that you are filing for the correct quarter or annual PCORI reporting period.
- Use the current Form 720 PDF or 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 apply to your business or plan.
- Attach required schedules, statements, or supporting reports if applicable.
- Sign and date the return.
- Add Form 720-V if 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 help, the form 720 instructions are your source for tax category details, deposit rules, and supporting schedules. You can also use this plain-English guide to form 720 irs instructions to understand the filing workflow before you submit. If you see search terms like instructions Form 720, 720 Form instructions, or Form 720 instructions, they all point back to the same core requirement: complete the correct sections and follow the current IRS rules.
Form 720-V, EFTPS, and payment rules
Form 720-V is the payment voucher used when you mail a check or money order with Form 720. It is not a replacement for the return. It simply helps identify the payment and route it correctly.
When paying by check or money order, make it payable as instructed by the IRS, generally to the United States Treasury, and include identifying details such as your EIN, Form 720, and the relevant tax period if required by the instructions. Do not send cash.
Many excise taxes also have deposit requirements separate from the return itself. Businesses often use EFTPS for federal tax deposits. Do not assume IRS Direct Pay is the right option for business excise taxes, since Direct Pay is primarily used for individual payments. If you are unsure whether your excise tax must be deposited through EFTPS before the return due date, review the current IRS rules or consult 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 are wondering what is PCORI fee, it is a fee that helps fund the Patient-Centered Outcomes Research Institute. For many filers, PCORI is reported annually rather than every quarter, but it is still reported using Form 720.
For a paper PCORI fee Form 720 filing, use the Ogden address listed above. This applies to common searches such as 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 payment is sent by check or money order, include Form 720-V.
Do not confuse the PCORI filing with Form 5500. Some plan sponsors may deal with Form 5500 for employee benefit plan reporting, but the PCORI fee is reported on Form 720. If you want a dedicated walkthrough, eFileExcise720 has a separate resource for IRS Form 720 PCORI fee filing.
Form 720 due dates for 2026
Mailing to the right address will not prevent penalties if the return is late. Form 720 is usually due by the last day of the month following the end of the quarter. If the due date falls on a weekend or federal legal holiday, the deadline is typically moved to the next business day.
| 2026 tax period | Standard Form 720 due date | 2026 calendar note |
|---|---|---|
| Jan. 1 to Mar. 31, 2026 | Apr. 30, 2026 | Thursday |
| Apr. 1 to Jun. 30, 2026 | Jul. 31, 2026 | Friday |
| Jul. 1 to Sep. 30, 2026 | Oct. 31, 2026 | Saturday, generally moves to Nov. 2, 2026 |
| Oct. 1 to Dec. 31, 2026 | Jan. 31, 2027 | Sunday, generally moves to Feb. 1, 2027 |
If you owe deposits before the return is due, mailing the return by the due date does not automatically fix a missed deposit. Late filing, late payment, or incorrect deposits can lead to Form 720 penalties and interest.
How to address an envelope to the IRS
For USPS mailing, address the envelope exactly to the IRS destination. A clean envelope helps reduce routing mistakes.
Use this format for a regular mailed return:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0009
Place your business return address in the upper left corner. Use the business name and mailing address that match your Form 720. If your return includes a check or money order, place the signed return, any schedules, Form 720-V, and the payment together in the envelope.
It is also smart to use a trackable mailing method. Certified Mail or another USPS service that provides proof of mailing can help you document that the return was sent on time. If you use a private delivery service, do not automatically use the USPS address above. Check the current IRS private delivery service address rules first.
Also keep tax documents separate from unrelated business or legal mail. For example, a Tampa business might separately contact Tampa personal injury legal services after an accident involving negligence, but that has no effect on where a federal excise tax return goes. Form 720 should be mailed only to the IRS address that applies to the filing situation.
Should you mail Form 720 or file electronically?
Paper mailing still works for many filers, but it is not always the fastest or easiest route. If you want proof that the IRS received your return electronically, fewer manual steps, and no software download, e-filing can be a better choice.
With eFileExcise720, taxpayers can file Form 720 online through an IRS-authorized e-file provider. The platform supports Form 720 categories, offers secure data handling, provides simple dashboard navigation, and gives access to personalized customer support. Account creation is free, and you do not need to install desktop software.
Electronic filing is especially useful if you are filing close to the deadline, handling multiple excise tax categories, or trying to avoid paper errors. You still need accurate records and payment planning, but e-filing reduces the risk of mailing delays and address mistakes.
Common mailing mistakes to avoid
| Mistake | Why it matters | How to avoid it |
|---|---|---|
| Mailing to a local IRS office | Local offices are not the processing address for Form 720 | Use the Ogden address for regular mailed returns |
| Forgetting Form 720-V | The IRS may have trouble matching a paper payment | Include the voucher when mailing a check or money order |
| Using the wrong tax period | Payments and liabilities may post incorrectly | Confirm the quarter or PCORI reporting period before mailing |
| Sending PCORI on Form 5500 | PCORI is reported on Form 720, not Form 5500 | Use Form 720 and follow PCORI instructions |
| Waiting until the due date to mail | Delivery delays can create late filing risk | Mail early or e-file when possible |
| Not keeping proof | You may need evidence of timely filing | 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. If you are mailing a separate First Taxpayer's Report, send that specific copy 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 are filing a separate First Taxpayer's Report that must go to Cincinnati, Ohio. Include Form 720-V if you are sending a check or money order.
Where to mail Form 720 without payment? Use the Ogden, Utah address for a regular paper return without payment. You do not need Form 720-V if no check or money order is enclosed.
Where to send a PCORI payment? If mailing a PCORI payment by check or money order, send the completed Form 720, payment, and Form 720-V to the Ogden, Utah address. If paying electronically, follow the IRS payment rules that apply to your 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 the 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 are responsible for one or more federal excise taxes reported on the form, such as certain fuel, environmental, communications, air transportation, indoor tanning, or PCORI fee obligations. If you are unsure, review the instructions or ask a tax professional.
A simpler way to handle Form 720 in 2026
If you prefer to avoid paper mailing, address checks, and tracking receipts, eFileExcise720 gives you a secure online path to complete and submit Form 720. You can create an account for free, file without downloading software, and get help from dedicated customer support when questions come up.
Mailing is still available, but for many businesses, Form 720 online filing is the cleaner option. It helps reduce address mistakes, supports faster submission, and keeps the process organized from start to finish.
