Is a taxpayer required to file a Form 720, Quarterly Federal Excise Tax Return, to report and pay the medical device excise tax for sales that occurred after Jan. 1, 2018, but prior to the Jan. 22, 2018, extension of the moratorium?

No. The Jan. 22, 2018, extension of the moratorium is retroactive to Jan. 1. There is no tax imposed on sales of taxable medical devices between Jan. 1, 2018 and Jan. 22, 2018. Manufacturers, producers and importers of taxable medical devices should not make any deposits of tax or report any medical device excise tax liability on Form 720, Quarterly Federal Excise Tax Return, for sales in January 2018.