The IRS has issued final regulations on the requirements for excise tax returns, payments, and deposits. These regulations are effective for calendar quarters beginning after September 30, 2001 and they relate to taxpayers who file Form 720, Quarterly Federal Excise Tax Return. The changes will be reflected on the fourth quarter Form 720 and its instructions.Filing dates. All Forms 720 are to be filed by the last day of the month following the quarter for which the return is made. The returns are due by April 30, July 31, October 31, and January 31.