An excise tax is a federal tax on the sale, use, or manufacture of certain specific goods and services.
It is usually paid by businesses (manufacturers, importers, or sellers), but the cost is often passed on to consumers in the price they pay.
✅ Most individual taxpayers do not file excise tax returns.
🧾 Examples of Excise Taxes
Federal excise taxes apply to selected products and activities, including:
- Gasoline and diesel fuel
- Airline tickets and air transportation
- Tobacco and alcohol products
- Tires and heavy trucks
- Indoor tanning services
- Sports betting and wagering
- Coal and certain natural resources
📄 Forms Used
Excise taxes are reported using special IRS forms, including:
- Form 720 — Quarterly Federal Excise Tax Return
- Form 2290 — Heavy Highway Vehicle Use Tax
- Form 730 — Wagering Tax Return
- Form 11‑C — Occupational Tax for Wagering
- Form 8849 — Claim for Refund of Excise Taxes
⚠️ These forms are separate from Form 1040 (individual income tax return).
🚫 Important Note for DIY Taxpayers
Our program does not prepare or file excise tax forms.
If you are referring to the Ad Valorem tax, please click here.