Form 720 Basics

Where to Mail Form 720

By EasyFile720 Editorial TeamPublished November 7, 20263 min read
Article cover: Where to Mail Form 720
The short answer: Mail Form 720 to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0009. If you use a designated private delivery service instead of USPS, get the street address from IRS.gov/PDSStreetAddresses, because that service needs its own address.

Where do you mail Form 720? The instructions give one address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0009

That covers the return and anything attached to it, plus a Form 720-V voucher and payment. The address comes from the Instructions for Form 720 (Rev. June 2026). The rules around it, such as which carrier counts and which other reports go somewhere else, are where people slip up.

USPS or a private delivery service?

You can use either and still meet what the IRS calls the “timely mailing as timely filing/paying” rule. Under that rule, a return sent the right way is treated as on time based on when you sent it. There are two limits.

  • The private carrier must be on the IRS list. The current designated services are at IRS.gov/PDS. A carrier that isn’t designated doesn’t qualify for the rule.
  • A private carrier needs a different address. The instructions send you to IRS.gov/PDSStreetAddresses for the mailing address to use. They also caution that private delivery services can’t deliver to P.O. boxes. We don’t reprint that street address here, because the IRS keeps it on that page. Look it up on the day you ship.

The private delivery service can tell you how to get written proof of the mail date. Keep that proof with your copy of the return, since the instructions tell you to keep copies of your return and records.

What dates are you mailing against?

Here are the next filing dates, with the weekend rule already applied. Where a due date falls on a Saturday, Sunday, or legal holiday, you may file on the next business day.

QuarterLast day to mail
July to September 2026Monday, November 2, 2026
October to December 2026Monday, February 1, 2027
January to March 2027Friday, April 30, 2027
April to June 2027Monday, August 2, 2027

The IRS sets these dates for the return. See the full Form 720 due date calendar if you also make deposits, because those run on their own dates.

What goes in the envelope if you owe?

If you are paying a balance by check or money order, include Form 720-V. The voucher has its own rules.

  • Make the check or money order payable to “United States Treasury.”
  • Write your EIN (or SSN for a one-time filing), “Form 720,” and the tax period on it.
  • Don’t staple the voucher or payment to the return or to each other.
  • Don’t send cash.

If you pay by IRS Direct Pay, EFTPS, or direct debit, leave Form 720-V out. Any additional sheets need your name and EIN on each one. If the tax requires a form like Form 6627, Form 6197, or Form 7208, attach it to Form 720.

What doesn’t go to Ogden?

Several excise items go to a different address or aren’t mailed at all. Sending one of these with your return is an easy mistake to make.

ItemWhere it goes
Semimonthly depositsNot mailed. Made by electronic funds transfer
Communications or air transportation uncollected tax reportDon't file with Form 720. Mail to Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999
Copy of first taxpayer's report, with the heading the instructions requireDepartment of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0555, by the Form 720 due date. Another copy is filed with Form 720
Revoking a third party designeeWritten statement to Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999
Treaty-based position for foreign insurersThis one does go to the Ogden address, with Form 8833 or a disclosure statement attached to Form 720

Can you skip the mail altogether?

Yes. The IRS offers electronic filing for Form 720 as an option, and the mailing address, carrier list, and proof of mailing all stop mattering. In place of a mailing receipt, the IRS sends an acknowledgment. The Form 720 overview covers what the return requires either way.

To e-file Form 720 with EasyFile720, you create a free account, enter your business details and figures, and sign electronically. You get an electronic acknowledgment from the IRS once the return is accepted, and past returns are saved in your account. It costs $39.95 per filing, paid when you file. If you are looking up a mailing address because a deadline is close, that may be the simpler path.

FAQ

Does the Form 720 mailing address depend on my state?▼

The Where To File section of the instructions gives one address, in Ogden, Utah, with no variation by state.

Can I send my semimonthly deposit with the return?▼

No. The instructions say not to mail deposits to the IRS. Depository taxes must be deposited by electronic funds transfer.

Do I mail Form 720-X to the same place?▼

The IRS sources we used give the Ogden address for Form 720 only, so check the current Form 720-X instructions for its address. Publication 510 says a Form 720-X showing a tax decrease can be attached to a Form 720.

What if I can't get to the post office by the due date?▼

You may be able to e-file instead, because electronic filing doesn't involve the mail. If you mail the return, use USPS or a designated private delivery service to meet the timely mailing rule.

File Form 720 online

Create a free account with no credit card and build your return. You pay $39.95 only when you file. EasyFile720 is an IRS-authorized e-file provider, and you get an acknowledgment when the IRS accepts your return.

Sources: Instructions for Form 720 (Rev. June 2026); Form 720-V (2026); Publication 510 (Rev. December 2025); IRS Excise Tax e-File and Compliance page. General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.