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Any business that provides goods and services subject to excise tax is required to report excise taxes to the IRS by completing Form 720, Quarterly Federal Excise Tax Return. The form must be filed with the IRS each quarter of the calendar year within one month after the end of the quarter.
Is an excise tax on buyers or sellers?
Excise taxes are assessed by federal and state governments on certain goods and services. They are paid by the merchants that sell them.
What is the IRS form for excise tax?
Excise taxes are independent of income taxes. Often, the retailer, manufacturer or importer must pay the excise tax to the IRS and file the Form 720. Some excise taxes are collected by a third party. The third party then sends the tax to the IRS and files the Form 720.
Who is required to pay federal excise tax?
Excise taxes are taxes imposed on certain goods, services, and activities. Taxpayers include importers, manufacturers, retailers, and consumers, and vary depending on the specific tax. Excise taxes may be imposed at the time of: Entry into the United States, or sale or use after importation.
What is the form 5330 for excise tax?
What is Form 5330? Form 5330 is used to report and pay a variety of excise taxes related to employee benefit plans. One of the most common of these is the excise tax on late deposits made while correcting through the Department of Labors Voluntary Fiduciary Correction Program (VFCP).
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1. Businesses. Any entity, whether a sole proprietorship, partnership, corporation, or a limited liability company, dealing in goods or services subject to federal excise taxes must file Form 720.
Who files a federal excise tax return?
1. Businesses. Any entity, whether a sole proprietorship, partnership, corporation, or a limited liability company, dealing in goods or services subject to federal excise taxes must file Form 720. This includes businesses involved in the sale of luxury goods, certain types of equipment, or specific services.
Related links
Form 720 (Rev. April 2015)
Complete Form 720-V if you are making a payment by check or money order with Form 720, Quarterly. Federal Excise Tax Return. We will use the completed voucher
Name of person for whom you are acting (as shown on the tax return). Identifying number. Decedents social security no. Address of person for whom you are
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