vaccine tax
If you manufacture, produce, or import taxable vaccines, the vaccine tax is not optional. It is a federal excise tax reported on IRS Form 720, and it has strict quarterly due dates. eFileExcise720 helps you file online through an IRS-authorized e-filing portal, with a simple dashboard and support when you need it.
What is the vaccine tax?
The vaccine tax is the federal excise tax on vaccines imposed under Internal Revenue Code section 4131. In general, it applies to certain taxable vaccines sold or used in the United States by the manufacturer, producer, or importer.
The tax is deposited into the Vaccine Injury Compensation Trust Fund that supports the federal vaccine injury compensation program. For background, see the HRSA Vaccine Injury Compensation Program (VICP).
For filing and reporting rules, the IRS instructions are the best starting point: IRS Form 720 and instructions.
Vaccine excise tax vs. “taxes on vaccines” (common confusion)
Many people search phrases like taxes vaccine or vaccine excise tax and assume it is a consumer sales tax. In most cases, it is not. The legal liability generally falls on the manufacturer, producer, or importer, not the person getting vaccinated.
Who must file the federal excise tax on vaccines?
You typically need to file if your business is any of the following:
- A manufacturer or producer that sells a taxable vaccine
- An importer that brings taxable vaccines into the United States for sale or use
- A business that uses a taxable vaccine (in certain situations defined by IRS rules)
Because Form 720 covers many excise categories, some businesses file for vaccines plus other excise obligations, including manufacturers excise tax items reported elsewhere on Form 720.
Quick liability overview
| Situation | Do you likely have vaccine tax filing responsibility? | Notes |
|---|---|---|
| You manufacture taxable vaccines in the US and sell them | Yes | Report on Form 720 for the quarter of the taxable sale/use. |
| You import taxable vaccines for sale/use in the US | Yes | Importers can be liable depending on facts. |
| You are a clinic, pharmacy, or employer purchasing vaccines | Usually no | You generally are not the liable party for the vaccine excise tax. |
| You are unsure if the vaccine is “taxable” | Maybe | Confirm the vaccine category and taxability using IRS guidance. |
When can I file the vaccine tax (Form 720 due dates)?
Form 720 is filed quarterly. In general, Form 720 is due by the last day of the month following the end of the quarter:
- Q1 (Jan–Mar): due April 30
- Q2 (Apr–Jun): due July 31
- Q3 (Jul–Sep): due October 31
- Q4 (Oct–Dec): due January 31
If the due date falls on a weekend or legal holiday, it typically moves to the next business day.
If you searched “taxes when can i file”, the practical answer is: you can prepare your return as soon as you have complete quarterly totals, but do not wait until the deadline. E-filing can help you submit faster and get an electronic acknowledgment.
What information you need to file vaccine excise tax on Form 720
Having your data organized before you start makes filing faster and reduces errors.
Common items you may need include:
- EIN and legal business details
- The quarter and tax year you are filing
- Taxable vaccine sales or use details for the quarter (units/doses and supporting records)
- Any adjustments (for example, corrections from prior-quarter reporting)
- Payment method details (many businesses pay via EFTPS)
Tip: Keep invoices, import documents, product mapping, and reconciliation workpapers with your tax records.
File vaccine tax online with eFileExcise720
eFileExcise720 is built for businesses that need to file Form 720 accurately and on time, without complicated software.
What you get
- IRS-authorized e-filing for Form 720
- Free account creation
- No software download needed
- Simple dashboard navigation
- Secure data protection
- Personalized customer support
- Support for all Form 720 categories (including vaccine excise tax)
- Support for Form 720 amendments (Form 720-X)
- Support for Form 8849 claims (for eligible excise tax refund claim scenarios)
- Support for the PCORI fee (often searched as PCORI Form, reported on Form 720)
If your business has multiple excise obligations, you can manage them in one place and keep your filings consistent quarter to quarter.
How vaccine tax filing works (simple process)
Step 1: Create your account
Create a free eFileExcise720 account and select the quarter you need to file.
Step 2: Choose your excise categories
Select the categories you need, including vaccine tax (and any other excise tax items you must report on Form 720).
Step 3: Enter your totals and review
Add your quarterly amounts, review the return for completeness, then verify business information before submission.
Step 4: E-file and save your records
Transmit your return through the IRS-authorized system and keep your confirmation and a copy of your filed return for your records.
PCORI Form filing (if it applies to your organization)
Some organizations come to Form 720 for vaccines, and later discover they also need to report the PCORI fee (Patient-Centered Outcomes Research Institute fee). The PCORI fee is reported on Form 720, using the IRS instructions for the applicable plan year.
If you need to file both, you can handle your PCORI Form reporting and your vaccine-related excise reporting under the Form 720 workflow.
Form 8849 claims and Form 720-X amendments
Mistakes happen, and sometimes your business discovers an overpayment or needs to correct a prior return.
- Form 720-X (amended return) is used to adjust a previously filed Form 720.
- Form 8849 is used to claim refunds for certain excise taxes when a claim is allowed and applicable.
Which approach you should use depends on the tax type and the reason for the change. If you are handling a vaccine excise tax issue, confirm the correct claim or adjustment method based on the IRS rules for that situation.
Pricing
Your Pricing depends on what you need to file (for example, Form 720 only, multiple categories, amendments using Form 720-X, or refund-related work using Form 8849 where applicable).
eFileExcise720 shows pricing during the filing flow so you can review costs before you submit. If you are not sure what you need, contact support for guidance on the correct form type (original, amended, or claim).
Why businesses choose eFileExcise720 for vaccine excise tax
Businesses that file excise returns often want three things: accuracy, proof of filing, and less time spent on compliance.
Using an IRS-authorized e-file provider helps you:
- Reduce common paper filing issues (missing fields, math errors, mailing delays)
- Get faster submission and electronic acknowledgment
- Keep a consistent, repeatable quarterly process
For official guidance on the return itself, refer to the IRS Form 720 page.
FAQs
What is the vaccine tax? The vaccine tax is a federal excise tax on certain taxable vaccines, generally paid by the manufacturer, producer, or importer and reported on IRS Form 720.
Who pays the federal excise tax on vaccines? In most cases, the legal liability is on the manufacturer, producer, or importer, not the clinic, pharmacy, employer, or patient receiving the vaccine.
How do I file vaccine excise tax? You report the tax on IRS Form 720 for the applicable quarter. With eFileExcise720, you can e-file Form 720 online through an IRS-authorized portal.
Taxes when can I file Form 720 for vaccine excise tax? You can prepare the return once your quarter totals are complete. Form 720 is generally due by the last day of the month following the end of the quarter.
Is there a vaccination tax credit I can claim? Many people search “vaccination tax credit,” but that is different from vaccine excise tax. Vaccine excise tax is an excise liability reported on Form 720. Credits or refunds depend on the specific tax rules and your facts, so confirm eligibility before claiming any credit or refund.
Can I amend a vaccine tax return after filing? Yes. If you need to correct a previously filed Form 720, you may need Form 720-X (amended return) depending on the correction.
Do I need Form 8849 for vaccine excise tax? Form 8849 is used for certain excise tax refund claims when allowed. Whether it applies to your situation depends on the tax type and the reason for the claim. If you are unsure, review IRS guidance or consult a tax professional.
Can eFileExcise720 also help with PCORI Form filing? Yes. The PCORI fee is reported on Form 720, and eFileExcise720 supports Form 720 filing, including PCORI fee reporting.
Note: This content is general information and not tax advice. For guidance on your specific facts, consult a qualified tax professional.
