Notice2025-20266
Agency Information Collection Activities; Comment Request Burden Related to the Quarterly Federal Excise Tax Returns
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 19, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. Currently, the IRS is soliciting comments regarding the burden associated with the quarterly federal excise tax returns.
Full Text
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<title>Federal Register, Volume 90 Issue 221 (Wednesday, November 19, 2025)</title>
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[Federal Register Volume 90, Number 221 (Wednesday, November 19, 2025)]
[Notices]
[Page 52163]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-20266]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request Burden
Related to the Quarterly Federal Excise Tax Returns
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice. Currently, the IRS is soliciting comments regarding the
burden associated with the quarterly federal excise tax returns.
DATES: Written comments should be received on or before January 20,
2026 to be assured of consideration.
ADDRESSES: Direct all written comments and recommendations to
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or by email at
<a href="/cdn-cgi/l/email-protection#403032216e232f2d2d252e3433002932336e272f36"><span class="__cf_email__" data-cfemail="ff8f8d9ed19c9092929a918b8cbf968d8cd1989089">[email protected]</span></a>. Please include, ``OMB Number: 1545-0023--Public
Comment Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Ronald
J. Durbala, (202)-317-5746 or via email at <a href="/cdn-cgi/l/email-protection#1f4d55706c7a6f77315b6a6d7d7e737e5f766d6c31787069"><span class="__cf_email__" data-cfemail="85d7cfeaf6e0f5edabc1f0f7e7e4e9e4c5ecf7f6abe2eaf3">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess the impact and minimize the burden of its information collection
requirements. Comments submitted in response to this notice will be
summarized and/or included in the request for OMB approval. All
comments will become a matter of public record, and viewable on
relevant websites. For this reason, please do not include in your
comments information of a confidential nature, such as sensitive
personal information.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Title: Quarterly Federal Excise Tax Return.
OMB Number: 1545-0023.
Form Number(s): Form 720, Form 720-X, and Form 6627.
Abstract: Excise taxes are taxes paid when purchases are made on a
specific good, such as gasoline. 26 U.S.C. 4081 imposes tax for
miscellaneous excise taxes, manufacturers excise taxes, automotive and
related items, petroleum products and motor and aviation fuel. Form
720, Quarterly Federal Excise Tax Return, is used to report liability
by IRS number and to pay the excise taxes listed on the form. Form 720-
X is used to make adjustments to liability reported on Form 720 filed
in previous quarters. Form 6627 is used to figure the environmental tax
on petroleum, ODCs, imported products that used ODCs as materials in
the manufacture or production of the product, and the floor stocks tax
on ODCs. Form 6627 is filed with Form 720.
Current Actions: The One Big Beautiful Bill [Pub. L. 119-21 sec.
70604] created the Transfer Remittance Tax under new IRC 4475. IRS No.
155 will be used to report this tax. Form 720 is being modified to add
a new line in Part I on page 2 under Other Excise Tax for IRS No. 155
Remittance transfer tax. This will result in an estimated burden
increase of 359,408 hours.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals, not-for-profit institutions, farms, and Federal, state,
local or tribal governments.
Estimated Number of Respondents: 181,300.
Estimated Time per Respondent: 16 hrs., 10 min.
Estimated Total Annual Burden Hours: 3,105,408.
Approved: November 17, 2025.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2025-20266 Filed 11-18-25; 8:45 am]
BILLING CODE 4830-01-P
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