Form 720, Quarterly Federal Excise Tax Return

Entity Mandating Form: Internal Revenue Service (IRS)

Applicability: An employer that is liable for, or responsible for collecting, certain federal excise taxes must file a return for each quarter of a calendar year.

Sponsors of self-insured health plans and health insurance issuers must report the Patient-Centered Outcomes Research Institute (PCORI) fee annually on the second quarter return, which is due by July 31.

Obtaining This Form: An employer may download this form directly from the IRS website.

Additional Resources

Internal Revenue Service