Mail your Form 720-V and payment to the IRS address that matches your state
Form 720-V is the payment voucher that goes with Form 720 (Quarterly Federal Excise Tax Return). You mail them together to a specific IRS address based on where you live. The address is not the same as the one for income tax payments, and using the wrong address delays processing.
The IRS publishes the correct mailing address on the Form 720-V instructions each quarter. The address changes depending on whether you live east or west of the Mississippi River, and the IRS updates it regularly. Do not use an address from last year's form — check the current quarter's instructions first.
If you are mailing a check or money order, write your EIN (Employer Identification Number) on the payment itself. Include Form 720-V in the same envelope. Do not staple the voucher to the check. Mail both pieces together in one envelope to the address shown on your Form 720-V instructions.
Key Takeaways
- Form 720-V must be mailed with your Form 720 and payment to an IRS address that varies by region and changes quarterly.
- The correct mailing address appears on the Form 720-V instructions for the quarter you are filing — do not use an old address.
- Write your EIN on the check or money order, but do not staple the voucher to the payment.
- The IRS processes mailed payments more slowly than electronic payments, typically taking four to six weeks to post to your account.
- Keep a copy of Form 720-V and your cancelled check or money order receipt as proof of payment until the IRS confirms receipt.
Finding the correct mailing address for your region
The IRS divides the country into two regions for Form 720 payments. If your business is located in one of the states west of the Mississippi River (including Mississippi), you use one address. If you are east of the Mississippi, you use a different address. The Form 720-V instructions list both addresses clearly.
The addresses change from quarter to quarter, and the IRS sometimes updates them mid-year. Before you mail anything, open the Form 720-V instructions for the quarter you are filing. The mailing address is printed near the bottom of the form itself. If you are filing Form 720 for Q1, use the address from the Q1 Form 720-V instructions — not Q4 from the previous year.
You can find the current Form 720-V instructions on IRS.gov by searching "Form 720-V" or by going to the Forms and Publications section. Download the PDF for the quarter you are filing. The address will be on the first page or the last page, depending on the year.
How to prepare the envelope and payment
Write your EIN on the front of your check or money order in the memo line or the upper left corner. Make the check payable to "United States Treasury." Do not make it payable to the IRS or to a specific office.
Include Form 720-V in the same envelope as your payment. The voucher does not need to be attached to the check — simply place both in the envelope together. Include a cover letter if you want to, but it is not required. The IRS will match the voucher to the payment using your EIN.
Use first-class mail or certified mail. Certified mail gives you a tracking number and proof of delivery, which is useful if there is ever a question about whether the IRS received your payment. Keep the receipt from the post office along with a copy of Form 720-V and your cancelled check.
Processing time and tracking your payment
The IRS typically takes four to six weeks to process a mailed Form 720 payment. During that time, the payment is in transit, being opened, and being matched to your account. You will not see the payment post to your IRS account immediately.
You can check the status of your payment using the IRS Where's My Refund tool on IRS.gov, though this tool is designed mainly for income tax refunds. For excise tax payments, you may need to contact the IRS directly at 1-800-829-1040 to confirm receipt. Have your EIN and the date you mailed the payment ready.
If more than six weeks have passed and the payment has not posted, contact the IRS to verify they received it. If you mailed it with certified mail, you have proof of delivery. If you mailed it with regular first-class mail, the post office cannot confirm delivery after 15 days, so certified mail is the safer choice for tax payments.
What to do if you need to mail a late payment
If you are mailing a Form 720 payment after the due date, the IRS will assess failure-to-pay penalties and interest. Mailing it late does not stop the penalties from accruing, but it does stop them from growing larger after the IRS receives your payment. Mail it as soon as you can.
Include a note with your payment explaining why it is late if there was a reason — illness, natural disaster, or a mistake in your records. The IRS does not always waive penalties based on a note, but it can help if you later request a penalty waiver. Keep a copy of the note for your records.
If you owe a large amount and cannot pay in full, you can still mail Form 720-V with a partial payment. The IRS will apply it to your account and continue to charge interest on the unpaid balance. You can also contact the IRS to set up a payment plan, though that usually requires a phone call or an online agreement rather than a mailed form.
Electronic payment as an alternative to mailing
If you want to avoid mailing altogether, you can pay electronically through the IRS's Electronic Federal Tax Payment System (EFTPS) or through your tax software. Electronic payments post to your account within one to two business days, much faster than mailed payments.
EFTPS is free and requires you to enroll first. You can enroll on EFTPS.gov or by calling 1-800-555-3453. Once enrolled, you can schedule payments up to 120 days in advance. You do not need to mail Form 720-V if you pay electronically — the payment is tied to your EIN automatically.
Many tax software providers also allow you to pay Form 720 taxes directly through their platform. The software generates Form 720-V for your records, but you do not mail it. Check with your tax software to see if this option is available to you.
Common mistakes when mailing Form 720-V
The most common mistake is using an outdated mailing address from a previous quarter or year. The IRS changes these addresses regularly, and using the wrong address means your payment gets delayed or sent back. Always check the current quarter's Form 720-V instructions before you mail.
Another mistake is mailing Form 720-V without the payment, or mailing the payment without the voucher. The IRS needs both to match the payment to your account correctly. If you mail them separately or at different times, there may be a delay in posting.
Some people staple or tape the voucher to the check. Do not do this. The IRS processes these documents separately, and stapling them together can damage the check or cause the voucher to get separated. Place both in the envelope loose.
Writing the check to the wrong payee is also common. Make it payable to "United States Treasury," not to the IRS, not to a specific office, and not to the Department of the Treasury. The exact wording matters for processing.
Frequently Asked Questions
Can I mail Form 720-V to the same address I use for income tax payments?
No. Form 720-V has its own mailing address, which is different from the address for Form 1040 or other income tax forms. Using the income tax address will delay your payment. Always use the address printed on the Form 720-V instructions for the quarter you are filing.
What if I mail Form 720-V but forget to include the payment?
The IRS will receive the voucher but will not have a payment to post. Contact the IRS at 1-800-829-1040 to let them know a payment is coming separately. Mail the payment as soon as possible with a note referencing the voucher you already sent. Include your EIN on the check.
Do I need to use certified mail or can I use regular mail?
Regular first-class mail is acceptable, but certified mail is safer because it gives you proof of delivery. Tax payments can get lost in the mail, and certified mail protects you if the IRS claims they never received it. The cost is small compared to the risk.
How long does it take the IRS to post a mailed Form 720 payment to my account?
Typically four to six weeks. During this time the payment is in transit and being processed. If more than six weeks have passed, contact the IRS at 1-800-829-1040 to confirm receipt. If you mailed it with certified mail, you have proof of delivery to show them.
What if the mailing address on my Form 720-V instructions looks wrong or outdated?
Double-check by visiting IRS.gov and searching for "Form 720-V" to download the current quarter's instructions. The address on the form you have is the correct one to use. If you are unsure, call the IRS at 1-800-829-1040 and they can confirm the address before you mail.