Your price: $5
Form 720 is priced by what you report: $5 for a final return or any return with $50 or less of tax due (a no-tax nil return included), $15 for a Part II–only return (including the PCOR fee), and $25 for any return with a Part I excise. A person reviews and files every return, which keeps out spam and fraudulent returns. After you enter your return you'll review and sign the IRS e-file authorization (Form 8879-EX), then pay; we e-file once it's signed. The excise tax itself is separate and paid to the IRS.