Mail Form 720 to the IRS Service Center for Your State
Form 720 (Quarterly Federal Excise Tax Return) goes to a specific IRS Service Center based on where your business is located, not to a general IRS address. The IRS processes these returns at regional centers, and sending yours to the wrong address delays processing and can trigger notices.
Your state determines which service center receives your form and payment. The IRS maintains a list of service centers by state on the Form 720 instructions page. Before you mail anything, look up your state on that list to find the exact address — it is the only way to be certain you are using the current mailing address, since the IRS occasionally changes these locations.
Include both the Form 720 and your payment check in the same envelope. Write your EIN on the check, and do not staple the check to the form — simply place both in the envelope together. The IRS processes the form and payment as a single transaction once they arrive at the correct service center.
Key Takeaways
- Form 720 mails to an IRS Service Center determined by your business location state, not to a single national address.
- The Form 720 instructions booklet lists the correct service center address for each state, and you should verify this address before mailing because it can change.
- Mail your Form 720 and payment check together in one envelope, with your EIN written on the check.
- The IRS postmark date on your envelope serves as your filing date, so mail early enough to meet quarterly deadlines if you are close to the due date.
- Keep a copy of Form 720 and a record of your check number for your records in case the IRS later questions whether payment arrived.
How to Find Your Correct Service Center Address
The Form 720 instructions (the booklet that comes with the form) contain a table showing which service center handles returns from each state. This table is the official source and changes occasionally, so do not rely on an address you found online in a previous year.
You can also call the IRS at 1-800-829-1040 to confirm your service center address. Have your state and EIN ready. The IRS representative will give you the current mailing address and can answer questions about whether your payment arrived if you are following up on a return you already sent.
Some states have multiple service centers (usually divided by region within the state). If your state is one of them, the instructions will specify which center handles your area. Read carefully — mailing to the wrong regional center in your state will still delay processing.
Timing Your Mailing to Meet the Quarterly Deadline
Form 720 is due quarterly: April 30, July 31, October 31, and January 31. The IRS uses the postmark date on your envelope as your filing date, not the date the service center receives it. This means you can mail your form a few days before the deadline and still be on time, as long as the post office postmarks it by the deadline date.
If the deadline falls on a weekend or federal holiday, the due date moves to the next business day. Check the IRS website or your Form 720 instructions for the exact due date in the quarter you are filing. If you are mailing close to the deadline, consider using Priority Mail or another service that provides tracking, so you have proof of when you mailed it.
If you miss the deadline, the IRS will assess a failure-to-file penalty on top of any tax owed. The penalty is usually 5 percent of the unpaid tax for each month the return is late, up to 25 percent. Filing late is better than not filing at all, but do not delay intentionally.
What to Include With Your Form 720 Payment
Your envelope should contain Form 720 (completed and signed), your payment check, and nothing else. Do not include a cover letter, explanation, or other documents unless the IRS specifically asked you to send them in response to a notice.
Write your EIN on the front of the check in the memo line or lower left corner. Write "Form 720" on the check as well, so the IRS knows which return the payment covers. Make the check payable to "United States Treasury" — this is the only correct payee name for federal tax payments.
If you are paying multiple quarters at once (for example, if you are filing a late return), send a separate check for each quarter and include a separate Form 720 for each quarter. Do not combine multiple quarters into one check or one form.
Tracking Your Mailed Form 720 and Payment
The IRS does not send a receipt when your Form 720 arrives at the service center. Instead, keep your own records: make a photocopy of the completed form, note the check number, and save the receipt from the post office showing the postmark date.
If you use Priority Mail or certified mail, you will receive tracking information showing when the envelope was delivered. This is useful proof if the IRS later claims they never received your payment. Keep this documentation for at least three years.
You can check whether the IRS has processed your return by calling 1-800-829-1040 after two to four weeks. Have your EIN and the quarter you filed ready. The IRS representative can tell you whether they received the form and payment, and whether any issues are pending.
What Happens if Your Payment Does Not Arrive
If you mailed your Form 720 and payment but the IRS sends you a notice saying they did not receive it, do not panic. This happens occasionally with mail, and the IRS has a process to resolve it.
Contact the IRS at 1-800-829-1040 with your check number and the date you mailed the envelope. If you have a post office receipt showing the postmark date, bring that too. The IRS can search their records for your payment using the check number and EIN. If they find it, they will update your account. If they do not find it, you may need to stop payment on the original check and send a new payment.
If the post office lost your envelope, you can file a claim with USPS. You will need the receipt showing you mailed it. Once you have documentation that the original payment was lost, the IRS will usually waive any failure-to-pay penalties related to that quarter, though you will still owe the tax itself.
Mailing Address Format and Common Mistakes
Write the service center address exactly as it appears in the Form 720 instructions. Use a standard business envelope and print or write the address clearly. The IRS processes mail by machine, so illegible addresses can cause delays or misrouting.
Do not abbreviate the state name or use a ZIP+4 code that differs from the one in the instructions. The IRS service centers are highly specific locations, and even small address variations can send your envelope to the wrong facility.
Common mistakes include: mailing to an old address from a previous year, mailing to a local IRS office instead of the service center, including a cover letter that causes the form to be separated from the payment, and stapling the check to the form (which damages both during processing). Avoid all of these by following the instructions exactly as written.
Frequently Asked Questions
Can I mail Form 720 to my local IRS office instead of the service center?
No. Local IRS offices do not process Form 720 returns. You must mail to the service center listed for your state in the Form 720 instructions. Mailing to a local office will delay processing and may result in a failure-to-file notice.
What if I need to file Form 720 for multiple quarters at once?
Send a separate Form 720 and a separate check for each quarter, all in the same envelope. Write the quarter and year on each check. The IRS will process each quarter separately and apply the payments to the correct periods.
Is there a way to mail Form 720 without sending a check?
Yes. You can pay by electronic funds withdrawal (EFW) through the IRS EFTPS system or through your bank's bill pay service. This is faster and more secure than mailing a check. If you use EFTPS, you still mail Form 720 itself, but the payment goes electronically.
How long does it take the IRS to process a mailed Form 720?
Processing typically takes two to four weeks after the service center receives your envelope. If you mailed it close to the deadline, allow extra time for mail delivery. You can call 1-800-829-1040 after four weeks to confirm receipt if you have not heard from the IRS.
What should I do if the Form 720 instructions do not list my state?
Call the IRS at 1-800-829-1040 and provide your state and EIN. The representative will give you the correct service center address. This is rare, but it can happen if you operate in a territory or have a special business structure.