Terminal Operator Report

Instructions for Form
720-TO

Department of the Treasury
Internal Revenue Service

(September 2010)

Terminal Operator Report
Section references are to the Internal Revenue Code unless
otherwise noted.

How To Complete Form 720-TO

General Instructions

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).

Purpose of Form

Substitute Form 720-TO

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-TO 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.

Use Form 720-TO if you are a terminal operator to report
monthly receipts and disbursements of all liquid products to and
from all approved terminals.
Reporting is required for inactive terminals. A separate
Schedule B must be prepared for each position holder
CAUTION
and for each related product code that is destined for
more than one state or has more than one mode of
transportation.

!

A liquid product is any liquid that is transported into storage
at a terminal or delivered out of a terminal. See Table 2.
Product Codes on page 6.

Who Must File
Each terminal operator is required to file a separate Form
720-TO for each approved terminal.

If you want to prepare and use a substitute Form 720-TO, see
Pub. 1167, General Rules and Specifications for Substitute
Forms and Schedules. If your substitute Form 720-TO 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
A 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-TO 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 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-TO 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-TO 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-TO 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. 54564T

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-TO, 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-TO (9-2010)

Contact Information
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.

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

Definitions
Approved terminal. A terminal that is operated by a taxable
fuel registrant that is a terminal operator.
Consignor. The person that hires the carrier to transport liquid
product.
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.
Mode codes. The table below lists the mode codes.

IR import by rail

B barge

IB import by barge

Instructions for Form 720-TO (9-2010)

PL pipeline

IP import by pipeline

EP export by
pipeline

RS products
dispensed at a
terminal for end-use or
consumption

RF removal from a
terminal into refueling
vessels.

BA product
reclassifications

!

Zero gallon transactions are not allowed on Schedule A
or Schedule B.

CAUTION

You may report product code reclassifications with other
transactions on a single Schedule A. Use a separate Schedule
B for each product code with “Book Adjustment” as the name.
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).
Position holder (PH). For IRS Excise information reporting
only, with respect to a liquid product in a terminal, the person
that holds the inventory position in the liquid product as
reflected on the records of the terminal operator. A person

Table 1. Mode codes
IJ import by truck

ES export by ship

Imports. Reportable 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 7.
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.
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
Country Code List on page 8.
End-use. When reporting end-use transactions using mode
code RS or RF, the terminal operators or position holders
should report their own EIN as the carrier EIN on the
disbursements. No carrier report is required.
• RF is used when a refueling vessel loads fuel at a TCN for
end-use to refuel vessels on waterways.
• RS is used when products are dispensed at a TCN for
end-use or consumption in small quantities. For example,
refueling snowmobiles, and other small over-the-rack
disbursements.
CE – Summary code. Used when reporting product codes
001, 049, 092, 122, 188, and 960 in summary. See Optional
Summary Reporting Instructions for Product Codes 001, 049,
092, 122, 188, and 960, and Disbursements Using Mode of
Transportation Code “RF” or “RS” on page 5.
RF or RS – Removal from terminals for end-use. Monthly
disbursement transactions for any product code using “RF” or
“RS” may be reported using the Optional Summary Reporting
Instructions for Product Codes 001, 049, 092, 122, 188, and
960 (Schedule B), and Disbursements Using Mode of
Transportation Code “RF” or “RS” on page 5, or may be
reported in detail.
Mode code BA. Used for product reclassifications or
conversions of products that result in a product code change
only. Product reclassifications are not accounting journal entries
correcting the books of the business. For example, conversion
of ethanol (E00) to blend E10 with gasoline (065) or biodiesel
(B00) to biodiesel blend (B99).
Schedule A product reclassification(s) amounts must be
equal to the sum of the Schedule B amounts in total that create
the mixture or product. For example, if you have 242,000
gallons of blended product, the Schedule A Receipts amount for
that product code must be equal to the sum of the Schedule B
“BA” disbursements (220,000 of product 1 and 22,000 of
product 2).

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.

R rail

IS import by ship

CE summary

Form 637 Registration Number

J truck

S ship (Great Lake or
ocean)

EJ export by truck
ER export by rail
EB export by barge

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holds the inventory position in a liquid product when that person
has a contractual agreement with the terminal operator for the
use of storage facilities and terminaling services at a terminal
with respect to the liquid product. The term also includes a
terminal operator that owns a liquid product in its terminal.
Transport carriers (bulk). Includes pipelines, barges, or ships
transporting reportable liquid product to or from reportable
facilities.
Transport carriers (non-bulk). Includes trucks or railcars
delivering or removing liquid product at approved terminals and
removals from terminals (other than by truck or rail) for sale or
use.
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.
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).

reporting instructions for Schedule A on page 5 instead of these
instructions.

Line 1
Enter the product code from Table 2 on page 6. Product code
122 (blending components) includes gasoline blendstocks as
defined in Regulations section 48.4081-1(c)(3)(i) but not listed
in the product code table.

Line 1a
For products codes Exx, Bxx, and Dxx received at a TCN enter
the Position Holder (PH) inside the TCN. Also enter EIN and
637 Number of the PH. Enter one PH name per page.

Line 2
Column (a). Enter the name of the carrier that transports the
product into the terminal.
Column (b). Enter the carrier’s EIN. If the carrier is a foreign
flag vessel, enter the EIN of the Importer of Record (IOR). The
IOR must be a US person, registered on a Form 637 and have
an EIN.
Column (c). Enter the mode code. See Table 1. Mode codes
on page 3. For Exx, Bxx, and Dxx product reclassifications
(BA), you must report the PH of the renewable fuel.
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 the product was received into the
terminal (mmddyyyy).
Column (f). Enter the identifying number from the document
provided by the carrier that reflects the details of the
transaction. This could be the terminal receipts document,
pipeline ticket number, pump order number, bill of lading, 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 received into the
terminal. For non-bulk deliveries to a terminal where net gallons
are not measured, enter gross gallons.

Part II.Terminal
Name and location of terminal. Enter the name and location
of the terminal as published on the IRS website.The list of
terminals can be found at http://www.irs.gov/businesses/small/
article/0,,id=180086,00.html.
Terminal control number (TCN). Enter the TCN assigned to
the terminal’s physical location by the IRS.

Schedule B. Terminal Operator Disbursements
by Position Holder

Part III. Transactions for the Month
Part III is for the terminal operator to provide a monthly
summary of the terminal receipts and disbursements by product
code.
Line 1. Enter the physical inventory of net gallons by product
code at the beginning of the reporting period. This should be
the same number as reported for actual ending inventory the
previous month.
Line 2. If you have more than one Schedule A for a product
code, combine the totals from each column (g) for the product
code and enter the total on line 2.
Line 4. If you have more than one Schedule B for a product
code, combine the totals from each column (f) for the product
code and enter the total on line 4.
Line 6. Enter all gains and losses by product code. The
amount entered on line 6 will show any difference, plus or
(minus), between lines 5 and 7. Book adjustments or other
known transactions are not considered gains or losses.
Line 7. Enter the actual physical ending inventory at the
terminal.

Use this schedule to report each disbursement of product (bulk
and non-bulk) by the terminal operator by position holder. A
separate Schedule B for each position holder, separating bulk
from non-bulk, must be used for each product code that is
destined for more than one state or has more than one mode of
transportation.
Note. Bulk and non-bulk disbursements of product code 001,
049, 092, 122, 188, or 960 can be reported in summary instead
of reporting them as separate transactions. If you wish to
summarize these transactions, use the optional reporting
instructions for Schedule B on page 5 instead of these
instructions.
Position holder (PH) name. Enter the name of the entity
holding the inventory position in the terminal.

Line 1
Enter the product code from Table 2 on page 6.

Line 2
Enter the destination state code from Table 3 on page 7. The
destination state code is required for non-bulk (truck or rail car)
disbursements only. If a fuel transport truck is receiving fuel
destined for different states, the terminal operator will issue a
bill of lading, manifest, or other shipping document for each
destination state. You are required to report each separate
shipping document as a separate transaction.

Transaction Reporting Instructions for
All Product Codes
Schedule A. Terminal Operator Receipts
Use this schedule to report each receipt of product (bulk and
non-bulk) by the terminal operator. A separate Schedule A must
be used for each product code.
Note. Non-bulk receipts of product code 001, 049, 092, 122,
188, or 960 can be reported in summary by month instead of
reporting them as separate transactions. If you wish to
summarize these transactions by month, use the optional

Line 3
Enter the mode code. See Table 1. Mode codes on page 3.
Example. ABC terminal is preparing Schedule B for
disbursements made by position holder XYZ. XYZ disburses
gasoline (PC 065), diesel fuel #2 low sulfur undyed (PC 167),
and jet fuel (PC 130) during the month destined for two states.

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Instructions for Form 720-TO (9-2010)

ABC must prepare six Schedules B to report XYZ’s transactions
(three product codes x two destination states).

Use mode codes “RF” or “RS.” Monthly disbursement
transactions for any product code using “RF” or “RS” may be
reported in summary on Schedule B, or may be reported in
detail.
Product code. If the product is a blending component and not
listed in Table 2, enter 122. If the product is not a blending
component, enter 092.
Destination state. Enter the destination state code. See Table
3. Abbreviations on page 7.
Mode code. Enter “CE,” “RF,” or “RS” as applicable.
Column (a). Enter “Various.”
Column (b). Enter your EIN.
Column (c). Leave blank.
Column (d). Enter the month ending date (mmddyyyy).
Column (e). Enter “Summary.”
Column (f). Add the total net gallons for all transactions for the
month by the terminal for each position holder and product
code, and enter the total.
Column (g). Not required for product codes 001, 049, 092,
122, 188, and 960.

Line 4
Column (a). Enter the name of the carrier that transports the
product out of the terminal.
Column (b). Enter the carrier’s EIN. For exports involving a
foreign vessel that does not have an EIN, use your EIN. If the
carrier is a military vehicle, enter the appropriate DOD EIN. If
the EIN is unknown, you should request the appropriate DOD
EIN (using the W-9 form) that has been issued to the Defense
Fuels Agency or other government entities.
Column (c). If the carrier is either a barge (B, IB, or EB) or a
ship (S, IS, or ES), enter the vessel official number.
Column (d). Enter the date the product was removed from the
terminal (mmddyyyy).
Column (e). 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 (f). Enter the actual net gallons disbursed from the
terminal.
Column (g). Enter the gross gallons disbursed from the
terminal as shown on the document listed in column (d). No
entry is required for product codes 001, 049, 092, 122, 188, and
960.

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
its regulations require you to file an information return with the
IRS. Form 720-TO 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 to 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:

Optional Summary Reporting Instructions for
Product Codes 001, 049, 092, 122, 188, and 960,
and Disbursements Using Mode Code “CE,”
“RF,” or “RS”
Schedule A. Terminal Operator Receipts
Use these instructions to report in summary by month the
non-bulk receipts of product codes 001, 049, 092, 122, 188,
and 960 into the terminal. If you have bulk receipts for product
codes 092 and 122, you must use the instructions for Schedule
A above and report these transactions in detail. Use separate
Schedules A for product codes 001, 049, 092, 122, 188, and
960. Do not combine product code 092 with product code 122.
Product code. If the product is a blending component and not
listed in Table 2, enter 122. If the product is not a blending
component, enter 092.
Column (a). Enter “Various.”
Column (b). Enter your EIN.
Column (c). Enter “CE.”
Column (d). Leave blank.
Column (e). Enter the month ending date (mmddyyyy).
Column (f). Enter “Summary.”
Column (g). Add the net gallons for all transactions for the
month and enter the total.

Form
720-TO

19 hr., 21 min.

Learning about
the law or
the form
30 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.

Schedule B. Terminal Operator Disbursements by
Position Holder
Use these instructions to report in summary for mode code
“CE,” the total disbursements (bulk and non-bulk) of product
codes 001, 049, 092, 122, 188, and 960 for each position
holder. Use separate Schedules B for product codes 001, 049,
092, 122, 188, and 960. Do not combine product code 092 with
product code 122.

Instructions for Form 720-TO (9-2010)

Recordkeeping

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

-5-

Table 2. Product Codes
Product
Additive Miscellaneous

Product
Code
090

Alcohol:

Product

Product
Code

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

227

Ethanol Mixture

E00–E991

Diesel Fuel # 1 Dyed

231

Methanol Mixture

M00 –M991

Diesel Fuel # 4 Dyed

153

Aviation Gasoline

125

Ethane

052

Benzene

248

Ethylene

196

Biodiesel:

Gasoline

065

Biodiesel Mixture

B00–B991

Isobutane

058

Dyed Biodiesel Mixture

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.
Note: The designated products that can be reported by terminal operators as a receipt in a book adjustment (mode code BA) are:
E01 – E99 (not E00), B01 – B99 (not B00), M01 – M99 (not M00), D00 – D99, 065, 073, 074, 076, 091, 130, 145, 147, 153, 226, 227,
and 231.

-6-

Instructions for Form 720-TO (9-2010)

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

Instructions for Form 720-TO (9-2010)

-7-

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

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

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Instructions for Form 720-TO (9-2010)