Mail your Form 720 and payment to the IRS address that matches your state

Form 720 is the Quarterly Federal Excise Tax Return. You mail it with your payment to one of two IRS addresses depending on where you live. If you live east of the Mississippi River, send it to the address in Cincinnati, Ohio. If you live west of the Mississippi River, send it to the address in Ogden, Utah. The form itself tells you which address to use, but the rule is straightforward: east goes to Cincinnati, west goes to Ogden.

The payment must arrive by the due date for that quarter. Form 720 is due on the last day of the month following the end of each quarter—April 30 for Q1, July 31 for Q2, October 31 for Q3, and January 31 for Q4. If the due date falls on a weekend or federal holiday, the important date moves to the next business day. The IRS processes payments by the postmark date, so mail your envelope early enough that it arrives before the important date.

Key Takeaways

  • Form 720 goes to the Cincinnati IRS office if you live east of the Mississippi River, or to the Ogden office if you live west of it.
  • Your payment must be included with the form and must arrive by the quarterly due date: April 30, July 31, October 31, or January 31.
  • Write your EIN on both the check and the form so the IRS can match the payment to your return.
  • Keep a copy of the form and a record of the check number and amount you sent for your records.

The two IRS mailing addresses for Form 720

For taxpayers east of the Mississippi River: Internal Revenue Service, P.O. Box 979055, St. Louis, MO 63197-9055. This address covers all states east of and including the Mississippi River: Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, New York, New Jersey, Pennsylvania, Delaware, Maryland, Virginia, West Virginia, Ohio, Kentucky, Tennessee, Alabama, Mississippi, Louisiana, Arkansas, and parts of Minnesota, Iowa, Missouri, and Illinois.

For taxpayers west of the Mississippi River: Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501. This address covers all states west of the Mississippi River: Washington, Oregon, California, Nevada, Idaho, Montana, Wyoming, Utah, Colorado, Arizona, New Mexico, North Dakota, South Dakota, Nebraska, Kansas, Oklahoma, Texas, and parts of Minnesota, Iowa, Missouri, and Illinois.

Double-check which side of the river your state falls on before you mail. The form includes both addresses, but the instructions can be straightforward to misread. If you are unsure, look up your state on the IRS website or call the IRS at 1-800-829-1040 to confirm the correct address.

What to include with your Form 720 payment

Mail the completed Form 720, your check or money order, and nothing else. Do not include supporting documents, invoices, or worksheets unless the IRS has specifically asked for them. Write your Employer Identification Number (EIN) on the front of your check in the memo line. Also write your EIN on the form itself in the space provided at the top.

Make the check payable to "United States Treasury." Do not make it payable to the IRS. Include the tax period covered by the return on the check—for example, "Q1 2024" or "January–March 2024." This helps the IRS match the payment to the correct quarter if there is any delay or question.

Use a check or money order only. The IRS does not accept cash through the mail. If you prefer to pay electronically, you can use the IRS's Electronic Federal Tax Payment System (EFTPS) or pay through your tax software, but those methods do not require mailing a form—you file Form 720 separately and make the payment online.

Timing and postmark rules

The postmark date is what matters, not the date the IRS receives the envelope. If you mail your Form 720 and payment on April 28 and it arrives on May 2, the postmark of April 28 means you met the April 30 important date. Mail your envelope at least three to five business days before the due date to account for postal delays.

If the due date falls on a Saturday, Sunday, or federal holiday, the important date automatically moves to the next business day. For example, if April 30 is a Saturday, the important date becomes Monday, May 2. The IRS website lists all federal holidays each year, so check before the quarter ends if the due date is close to a holiday.

If you mail the form after the due date, the IRS will assess a failure-to-file penalty and interest on any unpaid tax. The penalty is usually 5 percent of the unpaid tax for each month the return is late, up to 25 percent. Interest accrues daily from the due date until you pay.

Tracking your mailed payment

Keep a record of the check number, the amount, the date you mailed it, and the address you sent it to. Take a photo or photocopy of the front and back of the check before you mail it. Also keep a copy of the completed Form 720 for your records.

The IRS typically processes mailed payments within two to three weeks. You can check the status of your payment on the IRS website using the "Where's My Refund?" tool if you are owed a refund, but if you owe tax, you will not see a status update there. Instead, wait for the IRS to send you a notice or confirmation. If you do not hear anything within 30 days and you are concerned, call the IRS at 1-800-829-1040 with your check number and the date you mailed it.

What happens if you mail to the wrong address

If you mail Form 720 to the wrong IRS office, it will eventually reach the correct one, but the process takes longer. The receiving office will forward it, which can delay processing by two to four weeks. During that time, the IRS may send you a notice saying it did not receive your return, even though you mailed it on time. You will need to contact the IRS with proof of mailing to show you sent it before the important date.

To avoid this, use the address printed on the Form 720 instructions that match your state. If you are unsure, call the IRS before you mail. It takes five minutes and prevents delays and potential penalties.

Frequently Asked Questions

Can I mail Form 720 without a payment if I do not owe tax?

Yes. If you had no excise tax liability for the quarter, you still must file Form 720 by the due date, but you do not include a payment. Write "No tax due" on the form and mail it to the correct address. Filing the return on time protects you from failure-to-file penalties.

What if my check is lost in the mail?

The IRS will eventually contact you if the payment is not received. Keep your cancelled check as proof of payment once it clears your bank account. If the IRS sends you a notice demanding payment, respond with a copy of the cancelled check and the postmark date. The IRS will remove the penalty and interest once it confirms the payment was mailed on time.

Can I use certified mail or require a signature?

You can, but it is not necessary. The postmark date is the only proof the IRS needs. Certified mail with a return receipt gives you extra documentation, but it costs more and does not change the important date. Regular first-class mail with a postmark is sufficient.

Do I need to mail Form 720 if I pay electronically?

No. If you pay through EFTPS or your tax software, you file Form 720 electronically as well. You do not mail anything. Electronic filing is faster and the IRS processes it within one to two business days.

What if the IRS says it never received my Form 720?

Contact the IRS when ready with your cancelled check, the postmark date, and the mailing address you used. The IRS can search its records for the payment. If the form was lost, you can file it again, but show the IRS the original postmark date to prove you filed on time. You will not owe a failure-to-file penalty if you can prove timely mailing.