Carrier Summary Report

Instructions for Form
720-CS

Department of the Treasury
Internal Revenue Service

(September 2010)

Carrier Summary Report
Section references are to the Internal Revenue Code unless
otherwise noted.

Reminders
These instructions are for paper filers. Electronic filing is
required for each return reporting 25 or more transactions a
month. However, all taxpayers are encouraged to electronically
file. File Form 720-CS electronically through the Excise
Summary Terminal Activity Reporting System (ExSTARS). For
more information on e-file and ExSTARS, visit the Internal
Revenue Service (IRS) website at www.irs.gov/excise. Also,
see Pub. 3536, Motor Fuel Excise Tax EDI Guide.

General Instructions

How To Complete Form 720-CS
Below are suggestions that will allow the IRS to process the
submitted forms in the most economical manner:
1. If you need additional forms or schedules, you may use
photocopies.
2. Although handwritten forms are acceptable, the IRS
prefers that you type or machine print data entries using 10
pitch (pica) or 12 pitch (elite) black type. Use block print, not
script characters. Insert data in the middle of the blocks not
touching other printing and guidelines, and take other measures
to guarantee a dark black, clear, sharp image.
3. Do not enter 0 (zero) or “None” in data entry boxes when
no entry is required. Leave the boxes blank unless the
instructions specifically require that you enter a 0 (zero).

Substitute Form 720-CS

Purpose of Form
Use Form 720-CS if you are a bulk transport carrier to report
monthly receipts and disbursements of all liquid products at a
storage location designated by a facility control number (FCN).
A liquid product is any liquid that is transported in or out of
storage at a terminal or any other facility. See Table 2. Product
Codes on page 5.

Who Must File
Form 720-CS is required to be filed by bulk transport carriers
(barges, ships, and pipelines) who receive or deliver reportable
liquid products in or out of storage at a terminal, or any other
location designated by an FCN.
Pipelines only file receipt or delivery transactions at an
approved terminal.

If you want to prepare and use a substitute Form 720-CS, see
Pub. 1167, General Rules and Specifications for Substitute
Forms and Schedules. If your substitute Form 720-CS is
approved, the form approval number must be printed in the
lower left margin of each substitute form you file with the IRS.

Extension of Time To File
First time request for a 30 day extension will be granted, if
received in writing on or before the due date of the report.
Additional extensions may be considered if received prior to the
due date of the return. Send your request to:
Internal Revenue Service
Attn: Excise Unit
Stop 5701G
Cincinnati, OH 45999
Requests may also be faxed to (859) 669-5788.

When To File
Form 720-CS must be filed monthly. The report is due the last
day of the month following the month in which the transaction
occurs.
If any due date for filing a return falls on a Saturday, Sunday,
or legal holiday, you may file the return on the next business
day.
Send your information return to the IRS using the U.S.
Postal Service or a designated private delivery service to meet
the “timely mailing as timely filing/paying” rule. See Private
Delivery Services on page 2.

Where To File

Corrected Returns
If you filed a return with the IRS and later discover you made an
error, you must correct it as soon as possible. If you filed your
return electronically, see Pub. 3536 for instructions.
When making a correction to a paper filed return, you must
send in the first page of Form 720-CS and the schedule(s) that
needs to be corrected with the “Void” box checked. Identify the
transaction you are correcting, either by highlighting or
attaching an explanation. Then, complete another first page of
Form 720-CS along with the corrected schedule(s) with the
“Corrected” box checked. On the corrected schedule(s), only
enter the information for the transaction you are correcting.

Recordkeeping

Mail Form 720-CS to:

Keep copies of information returns you have filed with the IRS
or the data to reconstruct them for at least 3 years from the date
of the return. Your records must be available at all times for
inspection by the IRS.

Internal Revenue Service
Attn: Excise Unit
Stop 5701G
Cincinnati, OH 45999

Penalty

Send the forms in a flat mailing (not folded). Do not staple, tear,
or tape any of these forms. If you are sending a large number of
forms in conveniently sized packages, write your name and EIN
on each package and number the packages consecutively.
Postal regulations require forms and packages to be sent by
First-Class Mail.

Failure to file correct information returns by the due date.
If you fail to file a correct information return by the due date and
you cannot show reasonable cause, you may be subject to a
penalty. The penalty applies if you fail to file timely, you fail to
include all information required to be shown on a return, or you
include incorrect information on a return. The penalty also

Cat. No. 54364R

applies if you report an incorrect employer identification number
(EIN) or fail to report an EIN where required.

To find the number, go to www.irs.gov/localcontacts or look in
the phone book under United States Government, Internal
Revenue Service.
• TTY/TDD equipment. If you have access to TTY/TDD
equipment, call 1-800-829-4059 to ask tax questions or to order
forms and publications.
• TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded
messages covering various tax topics.
• Refund information. To check the status of your 2010 refund,
call 1-800-829-1954 during business hours or 1-800-829-4477
(automated refund information 24 hours a day, 7 days a week).
Wait at least 72 hours after the IRS acknowledges receipt of
your e-filed return, or 3 to 4 weeks after mailing a paper return.
If you filed Form 8379 with your return, wait 14 weeks (11
weeks if you filed electronically). Have your 2010 tax return
available so you can provide your social security number, your
filing status, and the exact whole dollar amount of your refund.
Refunds are sent out weekly on Fridays. If you check the status
of your refund and are not given the date it will be issued,
please wait until the next week before checking back.
• Other refund information. To check the status of a prior year
refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To
ensure IRS representatives give accurate, courteous, and
professional answers, we use several methods to evaluate the
quality of our telephone services. One method is for a second
IRS representative to listen in on or record random telephone
calls. Another is to ask some callers to complete a short survey
at the end of the call.

Private Delivery Services
You can use certain private delivery services designated by the
IRS to meet the “timely mailing as timely filing/paying” rule for
tax returns and payments. These private delivery services
include only the following:
• DHL Express (DHL): DHL Same Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International Priority,
and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written
proof of the mailing date.

!

CAUTION

Private delivery services cannot deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail any
item to an IRS P.O. box address.

How To Get Tax Help
You can call the IRS toll free at 1-800-829-4933 for answers to
your questions about completing Form 720-CS, excise tax
information, or obtaining an employer identification number.
You can get excise tax information on the IRS website at
www.irs.gov/excise.
Contacting your Taxpayer Advocate. The Taxpayer
Advocate Service is an independent organization within the IRS
whose employees assist taxpayers who are experiencing
economic harm, who are seeking help in resolving tax problems
that have not been resolved through normal channels, or who
believe that an IRS system or procedure is not working as it
should.
You can contact the Taxpayer Advocate Service by calling
toll-free 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if
you are eligible for assistance. You can also call or write to your
local taxpayer advocate, whose phone number and address are
listed in your local telephone directory and in Publication 1546,
Taxpayer Advocate Service - Your Voice at the IRS. You can
file Form 911, Application for Taxpayer Assistance Order, or
ask an IRS employee to complete it on your behalf. For more
information, go to www.irs.gov/advocate.

Mail. You can send your order for forms, instructions,
and publications to the address below. You should
receive a response within 10 days after your request is
received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order Publication 1796,
IRS Tax Products DVD, and obtain:

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Current year forms, instructions, and publications.
Prior year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Internal Revenue Code — Title 26 of the U.S. Code.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Two releases during the year.
– The first release will ship the beginning of January 2011.
– The final release will ship the beginning of March 2011.
Purchase the DVD from National Technical Information
Service (NTIS) at www.irs.gov/cdorders for $30 (no handling
fee) or call 1-877-233-6767 toll free to buy the DVD for $30
(plus a $6 handling fee).

Internet. You can access IRS.gov, 24 hours a day, 7
days a week, to:

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Download forms, instructions, and publications;
Order IRS products online;
Research your tax questions online;
Search publications online by topic or keyword;
Use the online Internal Revenue Code, Regulations, and
other official guidance;
• View Internal Revenue Bulletins (IRBs) published in the last
few years;
• Sign up to receive local and national tax news by email; and
• Get information on starting and operating a small business.

Specific Instructions

Phone. Many services are available by phone.

Name and Address

• Ordering forms, instructions, and publications. Call

Include the suite, room, or other unit number after the street
address.

1-800-TAX-FORM (1-800-829-3676) to order current-year
forms, instructions, and publications, and prior-year forms and
instructions. You should receive your order within 10 days.
• Asking tax questions. Call the IRS with your tax questions at
1-800-829-1040.
• Solving problems. You can get face-to-face help solving tax
problems every business day in IRS Taxpayer Assistance
Centers. An employee can explain IRS letters, request
adjustments to your account, or help you set up a payment
plan. Call your local Taxpayer Assistance Center for an
appointment.

P.O. Box
If the post office does not deliver mail to the street address and
you have a P.O. box, show the box number instead of the street
address.

Foreign Address
Enter the information in the following order: city, province or
state, and country. Follow the country’s practice for entering the
postal code. Do not abbreviate the country’s name.

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Instructions for Form 720-CS (9-2010)

Contact Information

Note. An import is only reported when the product is first
entered into the US. Fuel is no longer characterized as an
import after the fuel product enters the US.
Liquid product. Any liquid that is transported into storage at
any facility. Liquid products are specifically identified and
reported separately by their product codes listed in Table 2.
Product Codes on page 5. Product code 122 is used for any
unlisted liquid that is used for blending into other products.
Product code 092 is used for other unlisted liquids.
Mode codes. The table below lists the mode codes.

Enter the name, daytime telephone number, fax number, and
email address for the person who should be contacted to
discuss this information return.

Identification Numbers
Employer Identification Number (EIN)
Enter your EIN. If you do not have an EIN, use Form SS-4,
Application for Employer Identification Number, to apply for one.
You can get this form at Social Security Administration offices
or by calling 1-800-TAX-FORM (1-800-829-3676). You can
apply for an EIN online or by telephone, fax, or mail. See the
Instructions for Form SS-4 for more information. If you have
applied for an EIN but you do not have your EIN by the time you
must file your information return, enter “Applied for” in any
space where your EIN must be entered.

Table 1. Mode codes
B barge

IB import by barge

S ship (Great Lake or
ocean)

IS import by ship

PL pipeline

IP import by pipeline

Form 637 Registration Number
Enter the assigned IRS number. Regulations sections
48.4101-1(c)(1)(iii)(iv)(vi) and (vii) require pipeline operators,
position holders, terminal operators, and vessel operators to be
registered by the IRS. If you do not have a registration number,
use Form 637, Application for Registration (For Certain Excise
Tax Activities). Form 637 has information on how to apply for a
registration number.

ES export by ship
EP export by
pipeline

Net gallons. Liquid product measured in U.S. gallons
corrected to a temperature of 60° Fahrenheit or 15° Celsius and
to a pressure of 14.7 pounds per square inch (psi).
Terminal. A taxable fuel storage and distribution facility that is
supplied by pipeline or vessel and from which liquid products,
such as taxable fuel, may be removed at a rack. However, the
term does not include any facility at which gasoline blendstocks
are used in the manufacture of products other than finished
gasoline and from which no gasoline is removed. Also, the term
does not include any facility where finished gasoline, undyed
diesel fuel, or undyed kerosene is stored if the facility is
operated by a taxable fuel registrant and all such taxable fuel
stored at the facility has been previously taxed under section
4081 upon removal from a refinery or terminal.
Transport carriers (bulk). Includes pipelines, barges, or ships
transporting reportable liquid products to or from facilities. Bulk
transport carriers do not report crude oil movements.
Vessel official number. A number assigned by the U.S.
Coast Guard for domestic vessels (generally, wholly owned by
a U.S. citizen). For more information go to http://www.st.nmfs.
noaa.gov/st1/CoastGuard/index.html. For international ships, an
International Maritime Organization (IMO) number is used
(issued by Lloyd’s Register – Fairplay, Ltd. on behalf of the
IMO at http://www.imonumbers.Lrfairplay.com).

Carrier and Consignor Names and EINs
EINs are used to associate and verify transactions you report to
the IRS. Therefore, it is important that you furnish correct
names and EINs for carriers and consignors on the forms sent
to the IRS.
You may use Form W-9, Request for Taxpayer Identification
Number and Certification, or your own form, to request an EIN
from a carrier or a consignor. You may be subject to a penalty
for an incorrect or missing EIN on an information return. See
Penalty on page 1. You are required to maintain the
confidentiality of information obtained on a Form W-9 relating to
the taxpayer’s identity and you may use such information only
to comply with filing these information returns.
Note. Foreign persons may use the appropriate Form W-8.
See the Instructions for the Requester of Forms W-8BEN,
W-8ECI, W-8EXP, and W-8IMY.

Signature

Part II.Transactions for the Month

Form 720-CS must be signed by a person who has authority to
sign.

Part II is used to report a monthly summary of the receipts and
disbursements from FCNs by product code.

Definitions

!

Approved terminal. A terminal (see Terminal definition below)
that is operated by a taxable fuel registrant that is a terminal
operator.
Consignor. The person that hires the carrier to transport liquid
product.
Exports. Reportable products leaving the US. Only the mode
codes listed are allowed. For example, EB, ES, or EP (for
pipeline). Reporting the destination country is optional. See
Table 3. Abbreviations on page 6.
Facility control number (FCN). A number that designates a
storage location within the motor fuel, renewable fuel
production, or the bulk transfer/terminal system. Facilities
include approved terminals (TCN), biodiesel production facilities
(BCN), or ethanol production facilities (ECN). The list of
facilities can be found at www.irs.gov/excise.
Gross gallons. The total product measured in U.S. gallons
without temperature or barometric adjustments.
Imports. Reportable liquid products entered into the US by an
importer of record/enterer. Only the following mode codes listed
are allowed. For example, IB, IS, or IP (for pipeline). Reporting
the country of origin is optional. See Table 3. Abbreviations on
page 6.
Instructions for Form 720-CS (9-2010)

EB export by barge

Use only the product codes listed in Table 2. Product
Codes on page 5.

CAUTION

Schedule A. Carrier Receipts From a Facility
Use this schedule to report each receipt of reportable liquid
product at a facility. A separate Schedule A must be used for
each facility and product code.

Line 1
Enter the product code from Table 2 on page 5. Product code
122 (blending components, other) includes gasoline
blendstocks as defined in Regulations section 48.4081-1(c)(3)(i)
but not listed in the product code table.

Line 2
Column (a). Enter the EIN of the company hiring the carrier.
Column (b). Enter the name of the company hiring the carrier.
Column (c). Enter the code from Table 1 on page 3.
Column (d). If the mode code in column (c) is either a barge
(B, IB, or EB) or a ship (S, IS, or ES), enter the vessel official
number.
Column (e). Enter the date from the document in column (e)
(mmddyyyy).

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Column (f). Enter the identifying number from the document
provided by the terminal operator to the carrier that reflects the
details of the transaction. This could be a bill of lading,
manifest, inspection report, or other shipping document. Both
the carrier and terminal operator must report the same
document number.
Column (g). Enter the actual net gallons received from the
facility.

its regulations require you to file an information return with the
IRS. Form 720-CS is used to report the information. Section
6109 requires you to provide your taxpayer identification
number. Routine uses of tax information include giving it to the
Department of Justice for civil and criminal litigation, and to
cities, states, the District of Columbia, and U.S.
commonwealths and possessions for use in administering their
tax laws. We may also disclose this information to foreign
countries pursuant to tax treaty and federal and state agencies
to enforce federal nontax criminal laws and to combat terrorism.
If you fail to provide this information in a timely manner, you
may be subject to penalties.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file these forms will vary
depending on individual circumstances. The estimated average
times are:

Schedule B. Carrier Deliveries to a Facility
Use this schedule to report each delivery of reportable liquid
products to an FCN. A separate Schedule B must be used for
each FCN and each product code.
Facility Name/Number (FCN). Enter the facility name and
FCN.

Line 1
Enter the product code from Table 2. Product Codes on page 5.

Line 2
Column (a). Enter the EIN of the company hiring the carrier.
Column (b). Enter the name of the company hiring the carrier.
Column (c). Enter the mode code from Table 1. Mode codes
on page 3.
Column (d). If the mode code in column (c) is either a barge
(B, IB, or EB) or a ship (S, IS, or ES), enter the vessel official
number.
Column (e). Enter the date from the document in column (f)
(mmddyyyy).
Column (f). Enter the identifying number from the document
provided by the carrier to the terminal operator when the
product is delivered to the facility that reflects the details of the
transaction. This could be the facility receipts document,
pipeline ticket number, barge ticket number, inspection report,
etc. Both the carrier and terminal operator must report the same
document number.
Column (g). Enter the actual net gallons delivered to the
terminal.

Form
720-CS

Recordkeeping
16 hr., 2 min.

Learning about
the law or
the form
30 min.

Preparing,
copying,
assembling,
and sending the
form to the IRS
45 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the tax form to this
address. Instead, see Where To File on page 1.

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on these forms in order to carry out the
Internal Revenue laws of the United States. Section 4101 and

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Instructions for Form 720-CS (9-2010)

Table 2. Product Codes
Product
Additive Miscellaneous

Product
Code
090

Alcohol:
Ethanol Mixture
Methanol Mixture

Product

Product
Code

Diesel Fuel Dyed (continued):
Diesel Fuel Low Sulfur Dyed

227

E00 – E991

Diesel Fuel # 1 Dyed

231

M991

Diesel Fuel # 4 Dyed

153

M00 –

Aviation Gasoline

125

Ethane

052

Benzene

248

Ethylene

196

Biodiesel:
Biodiesel Mixture
Dyed Biodiesel Mixture

Gasoline

065

B00 –

B991

Isobutane

058

D00 –

D991

Kerosene Undyed:

Blending Components:
Blending Components Other

1222

Kerosene Low Sulfur Undyed

145

Kerosene High Sulfur Undyed

147

Kerosene Dyed:

Butane, including Butane Propane Mix

055

ETBE

249

Kerosene Low Sulfur Dyed

073

MTBE

093

Kerosene High Sulfur Dyed

074

Napthas

126

Mineral Spirits:

Pentanes, including Isopentane

059

Jet Fuel

130

Raffinates

223

Excluded Liquid (Mineral Oil)

077

TAME

121

Liquefied Natural Gas

225

Toluene

199

Marine Diesel Oil

279

Transmix

100

Marine Gas Oil

280

Xylene

076

Methane

265

Butylene

198

Mineral Oils

281

Compressed Natural Gas

224

Propane

054

Propylene

075

Diesel Fuel Undyed:
Diesel Fuel # 1 Low Sulfur Undyed

161

Undefined (Other) Product

0923

Diesel Fuel # 2 Low Sulfur Undyed

167

Crude (any)

0014

Fuel Oil # 1 Undyed

150

Condensate (not Crude)

0494

Diesel Fuel # 4 Undyed

154

Asphalt

1884

Diesel Fuel High Sulfur # 1 Undyed

282

Food

9604

Diesel Fuel High Sulfur # 2 Undyed

283

Soy Oil

2854

Waste Oil

091

Diesel Fuel Dyed:
Diesel Fuel High Sulfur Dyed

226

100 – 99

indicates the percentage of fuel or fuel mixture (for example, a fuel composed of 79% ethanol would be E79, 100% dyed
biodiesel would be D00)
2Blending Components Other (122) does not include product codes 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.
3Undefined (Other) 092 does not include product codes 001, 049, 188, or 960.
4Generally, these codes are not intended to expand reporting to these categories. However, if these products go into or out of an
approved terminal (TCN facility), they must be reported to allow full accountability of liquids at an approved terminal.

Instructions for Form 720-CS (9-2010)

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Table 3. Abbreviations
United States (US)

United States (US)
Abbreviation

Alabama

AL

Alaska

AK

Arizona

AZ

Arkansas

AR

California

CA

Colorado

CO

Connecticut

CT

Delaware

DE

District of Columbia

DC

Florida

FL

Georgia

GA

Hawaii

HI

Idaho

ID

Illinois

IL

Indiana

IN

Iowa

IA

Kansas

KS

Kentucky

KY

Louisiana

LA

Maine

ME

Maryland

MD

Massachusetts

MA

Michigan

MI

Minnesota

MN

Mississippi

MS

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Abbreviation

Missouri

MO

Montana

MT

Nebraska

NE

Nevada

NV

New Hampshire

NH

New Jersey

NJ

New Mexico

NM

New York

NY

North Carolina

NC

North Dakota

ND

Ohio

OH

Oklahoma

OK

Oregon

OR

Pennsylvania

PA

Rhode Island

RI

South Carolina

SC

South Dakota

SD

Tennessee

TN

Texas

TX

Utah

UT

Vermont

VT

Virginia

VA

Washington

WA

West Virginia

WV

Wisconsin

WI

Wyoming

WY

Instructions for Form 720-CS (9-2010)

Canadian (CA) Province/Territory

Abbreviation

Mexican (MX) State

Abbreviation

Alberta

AB

Durango

DG

British Columbia

BC

Guanajuato

GJ

Manitoba

MB

Guerrero

GR

New Brunswick

NB

Hildago

HG

Newfoundland

NF

Jalisco

JA

Northwest Territory

NT

Mexico

EM

Nova Scotia

NS

Michoacan

MH

Nunavat

NU

Morelos

MR

Ontario

ON

Nayarit

NA

Prince Edward Island

PE

Nuevo Leon

NL

Quebec

QC

Oaxaca

OA

Saskatchewan

SK

Puebla

PU

Yukon Territory

YT

Queretaro

QA

Quintana Roo

QR

San Luis Potosi

SL

Sinaloa

SI

Sonora

SO

Tabasco

TA

Tamaulipas

TM

Tlaxcala

TL

Veracruz

VZ

Yucatan

YC

Zacatecas

ZT

Mexican (MX) State

Abbreviation

Aguascalientes

AG

Baja California

BJ

Baja California Sur

BS

Campeche

CP

Chiapas

CH

Chihuahua

CI

Coahuila

CU

Colima

CL

Distrito Federal

DF

Instructions for Form 720-CS (9-2010)

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