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Department of the Treasury

Internal Revenue Service

Instructions for Form 4720

Return of Certain Excise Taxes Under Chapters 41 and 42 of the

Internal Revenue Code

(Sections 170(f)(10), 664(c)(2), 4911, 4912, 4941, 4942,

4943, 4944, 4945, 4955, 4958, 4965, 4966, and 4967)

•

Section references are to the Internal

Prior-year forms, instructions, and

Contents

Page

Revenue Code unless otherwise noted.

publications.

Privacy Act and Paperwork

•

Tax Map: an electronic research tool

Reduction Act Notice . . . . . . . . . . 15

Contents

Page

and finding aid.

Purpose of Form . . . . . . . . . . . . . . . .2

•

Tax Law frequently asked questions.

Reminders

Who Must File . . . . . . . . . . . . . . . . . .2

•

Tax Topics from the IRS telephone

Where To File . . . . . . . . . . . . . . . . . .3

For the most up-to-date tax information,

response system.

When To File . . . . . . . . . . . . . . . . . .3

•

please visit us at

Internal Revenue Code — Title 26

Extension . . . . . . . . . . . . . . . . . . . . .3

•

formspubs/index.html and select

Fill-in, print, and save features for

Name, Address, etc. . . . . . . . . . . . . .3

Highlights of Recent Tax Changes

most tax forms.

•

Signature and Verification . . . . . . . . .3

under the Important changes section.

Internal Revenue Bulletins.

•

Attachments . . . . . . . . . . . . . . . . . . .3

Toll-free and email technical support.

Organizations Organized or

Phone Help

The DVD is released twice during

Created in a Foreign

If you have questions and/or need help

the year. The first release will ship the

Country or U.S. Possession

. . . . .3

completing this form, please call

beginning of January 2010. The second

Tax Payments . . . . . . . . . . . . . . . . . .3

1-877-829-5500. This toll-free

release will ship the beginning of March

Rounding Off to Whole Dollars . . . . .4

telephone service is available Monday

2010.

Penalties and Interest . . . . . . . . . . . .4

through Friday.

Abatement . . . . . . . . . . . . . . . . . . . .4

Purchase the DVD from National

Technical Information Service (NTIS) at

Initial Tax Liability . . . . . . . . . . . . . . .4

Photographs of Missing

cdorders for $30 (no

Completing the Schedules . . . . . . . . .4

handling fee) or call 1-877-233-6767 toll

Specific Instructions for Page 1 . . . . .4

Children

free to purchase the DVD for $30 (plus

Schedule A — Initial Taxes on

The Internal Revenue Service is a

a $6 handling fee). The price is

Self-Dealing . . . . . . . . . . . . . . . . . .6

proud partner with the National Center

discounted to $25 for orders placed

Schedule B — Initial Tax on

for Missing and Exploited Children.

prior to December 2009.

Undistributed Income . . . . . . . . . . .7

Photographs of missing children

Schedule C — Initial Tax on

By phone and in person. You can

selected by the Center may appear in

Excess Business Holdings . . . . . . .7

order forms and publications by calling

instructions on pages that would

1-800-TAX-FORMS (1-800-829-3676).

Schedule D — Initial Taxes on

otherwise be blank. You can help bring

You can also get most forms and

Investments That Jeopardize

these children home by looking at the

publications at your local IRS office.

Charitable Purpose . . . . . . . . . . . .9

photographs and calling

Schedule E — Initial Taxes on

1-800-THE-LOST (1-800-843-5678) if

IRS E-Services Make

Taxable Expenditures . . . . . . . . . . 10

you recognize a child.

Schedule F — Initial Taxes on

Taxes Easier

Political Expenditures . . . . . . . . . . 11

How To Get Forms and

Now more than ever before, businesses

Schedule G — Tax on Excess

Publications

can enjoy the benefits of filing and

Lobbying Expenditures . . . . . . . . . 11

paying their federal taxes electronically.

Schedule H — Taxes on

Whether you rely on a tax professional

Disqualifying Lobbying

Internet. You can access the IRS

or handle your own taxes, the IRS

Expenditures . . . . . . . . . . . . . . . . 11

website 24 hours a day, 7 days a week,

offers you convenient programs to

Schedule I — Initial Taxes on

at to:

make taxes easier. Use these

•

Excess Benefit Transactions . . . . 12

Download forms, instructions, and

electronic options to make filing and

Schedule J — Taxes on Being

publications.

paying easier.

•

a Party to Prohibited Tax

Order IRS products online.

•

You can e-file your Form 990 or

•

Research your tax questions online.

Shelter Transactions . . . . . . . . . . 13

Form 990-PF; Form 940 and 941

•

Search publications online by topic or

Schedule K — Taxes on

employment tax returns; Forms 1099;

keyword.

Taxable Distributions of

and other information returns. Visit

•

Sponsoring Organizations

efile for details.

tax news by email.

•

Maintaining Donor

You can pay taxes online or by

Advised Funds . . . . . . . . . . . . . . . 14

DVD for tax products. You can order

phone using the free Electronic Federal

Schedule L — Taxes on

Publication 1796, IRS Tax Products

Tax Payment System (EFTPS). Visit

Prohibited Benefits

DVD, and obtain:

or call 1-800-555-4477

•

Distributed From Donor

Current-year forms, instructions, and

for details. Electronic Funds Withdrawal

Advised Funds . . . . . . . . . . . . . . . 14

publications.

(EFW) from a checking or savings

Cat. No. 13023Z

Instructions For Form 4720 - Return Of Certain Excise Taxes On Charities And Other Persons - Department Of The Treasury - 2009

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