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pdfInstructions for Form 720-CS
(Rev. July 2017)
Department of the Treasury
Internal Revenue Service
For Use With Form 720-CS (Rev. September 2010)
Carrier Summary Report
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to Form
720-CS, and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form720CS.
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 IRS website at
IRS.gov/Excise. Also, see Pub. 3536, Motor Fuel Excise Tax EDI
Guide.
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The IRS is a proud partner with the National Center for Missing
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children selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring these
children home by looking at the photographs and contacting
1-800-THE-LOST (1-800-843-5678) or www.missingkids.com/
home if you recognize a child.
General Instructions
Use Form 720-CS if you're 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.
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.
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, later.
Send Form 720-CS to:
Jul 26, 2017
Send the forms in a flat mailing (not folded). Don't staple, tear, or
tape any of these forms. If you're 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.
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 10pitch (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. Don’t 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
Where To File
Internal Revenue Service
Attn: Excise Unit
Stop 5701G
Cincinnati, OH 45999
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 also may be faxed to 859-669-5788.
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're 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
Cat. No. 54364R
Form 637 Registration Number
“Corrected” box checked. On the corrected schedule(s), only
enter the information for the transaction you're correcting.
Enter the assigned IRS number. Regulations section
48.4101-1(c)(1) require pipeline operators, position holders,
terminal operators, and vessel operators to be registered by the
IRS. If you don't 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.
Recordkeeping
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.
Penalty
Carrier and Consignor Names and EINs
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
applies if you report an incorrect employer identification number
(EIN) or fail to report an EIN where required.
EINs are used to associate and verify transactions you report to
the IRS. Therefore, it's 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, earlier. You're 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.
Private Delivery Services
You can use certain private delivery services (PDS) designated
by the IRS to meet the “timely mailing as timely filing/paying” rule
for tax returns and payments. Go to IRS.gov/PDS for the current
list of designated services.
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.
The PDS can tell you how to get written proof of the mailing
date. For the IRS mailing address to use if you’re using a PDS,
go to IRS.gov/PDSstreetAddresses .
!
CAUTION
Signature
A PDS can’t 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.
Form 720-CS must be signed by a person who has authority to
sign.
Definitions
Specific Instructions
Approved terminal. A terminal (see Terminal definition, later)
that is operated by a taxable fuel registrant that is a terminal
operator.
Name and Address
Include the suite, room, or other unit number after the street
address.
Consignor. The person that hires the carrier to transport liquid
product.
P.O. Box
Exports. Reportable products leaving the United States. Only
the mode codes listed are allowed. For example, EB, ES, or EP
(for pipeline). Reporting the destination country is optional. See
Table 3.
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.
Facility control number (FCN). A number that designates a
storage location within the motor fuel distribution system, or the
bulk transfer/terminal system, or renewable fuel production
facilities. Facilities include approved refineries (RCN), terminals
(TCN), biodiesel production facilities (BCN), or ethanol
production facilities (ECN). The list of facilities can be found at
IRS.gov/Excise.
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. Don't abbreviate the country's name.
Contact Information
Gross gallons. The total product measured in U.S. gallons
without temperature or barometric adjustments.
Enter the name, daytime telephone number, fax number, and
email address for the person who should be contacted to
discuss this information return.
Imports. Reportable liquid products entered into the United
States 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.
Note. An import is only reported when the product is first
entered into the United States. Fuel is no longer characterized
as an import after the fuel product enters the United States.
Identification Numbers
Employer Identification Number (EIN)
Enter your EIN. If you don’t have an EIN, you may apply for one
online. Go to the IRS website at IRS.gov/EIN.You also may
apply for an EIN by faxing or mailing Form SS-4, Application for
Employer Identification Number, to the IRS. If you have applied
for an EIN but you don’t have your EIN by the time you must file
your information return, enter “Applied for” in any space where
your EIN must be entered.
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 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.
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Instructions for Form 720-CS (7-2017)
inspection report, or other shipping document. Both the carrier
and terminal operator must report the same document number.
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
Column (g). Enter the actual net gallons received from the
facility.
EB export by barge
ES export by ship
Schedule B. Carrier Deliveries to a Facility
EP export by pipeline
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.
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).
Facility Name/Number (FCN). Enter the facility name and
FCN.
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.
Line 1
Enter the product code from Table 2.
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.
Transport carriers (bulk). Includes pipelines, barges, or ships
transporting reportable liquid products to or from facilities. Bulk
transport carriers don't report crude oil movements.
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.
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 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
www.imonumbers.Lrfairplay.com).
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.
Part II.Transactions for the Month
Part II is used to report a monthly summary of the receipts and
disbursements from FCNs by product code.
!
Column (g). Enter the actual net gallons delivered to the
terminal.
Use only the product codes listed in Table 2.
Unresolved Tax Issues
CAUTION
Schedule A. Carrier Receipts From a Facility
If you have attempted to deal with an IRS problem
unsuccessfully, you should contact the Taxpayer Advocate. The
Taxpayer Advocate independently represents your interests and
concerns within the IRS by protecting your rights and resolving
problems that have not been fixed through normal channels.
Line 1
While Taxpayer Advocates can’t change the tax law or make
a technical tax decision, they can clear up problems that resulted
from previous contacts and ensure that your case is given a
complete and impartial review
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.
Enter the product code from Table 2. 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.
Your assigned personal advocate will listen to your point of
view and will work with you to address your concerns. You can
expect the advocate to provide you with:
A "fresh look" at your new or ongoing problem,
Timely acknowledgment,
The name and phone number of the individual assigned to
your case,
Updates on progress,
Timeframes for action,
Speedy resolution, and
Courteous service.
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.
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.
When contacting the Taxpayer Advocate, you should provide
the following information.
Your name, address, and taxpayer identification number
(TIN).
The name and telephone number of an authorized contact
person and the hours he or she can be reached.
Column (e). Enter the date from the document in column (e)
(mmddyyyy).
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,
Instructions for Form 720-CS (7-2017)
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The type of tax return and year(s) or period(s) (for quarterly
returns) involved.
A detailed description of the problem.
Previous attempts to solve the problem and the office you
contacted.
A description of the hardship you're facing (if applicable).
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:
You may contact a Taxpayer Advocate by calling a toll-free
number, 1-877-777-4778. Persons who have access to
TTY/TDD equipment may call 1-800-829-4059 and ask for
Taxpayer Advocate assistance. If you prefer, you may call, write,
or fax the Taxpayer Advocate office in your area. See Pub. 1546,
Taxpayer Advocate Service—Your Voice at the IRS, for a list of
addresses and numbers. For more information, go to IRS.gov/
Advocate.
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.
Comments and suggestions. We welcome your comments
about this publication and your suggestions for future editions.
You can send us comments from IRS.gov/FormsPubs. Click on
"More Information" and then on "Give us feedback." Or you can
write to:
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-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 also
may 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.
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW
IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider your
comments as we revise our tax products.
You're 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
Don't send the tax form to this address. Instead, see Where
To File, earlier.
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Instructions for Form 720-CS (7-2017)
Table 2. Product Codes
Product
Additive Miscellaneous
Product
Code
Product
090
Product
Code
Diesel Fuel Dyed (continued):
Alcohol:
Diesel Fuel Low Sulfur Dyed
227
Ethanol Mixture
E00 – E991
Diesel Fuel # 1 Dyed
231
Methanol Mixture
M00 – M99
Diesel Fuel # 4 Dyed
153
1
Aviation Gasoline
125
Ethane
052
Benzene
248
Ethylene
196
Gasoline
065
058
Biodiesel:
Biodiesel Mixture
B00 – B991
Isobutane
Dyed Biodiesel Mixture
D00 – D99
Kerosene Undyed:
Blending Components:
Blending Components Other
122
2
1
Kerosene Low Sulfur Undyed
145
Kerosene High Sulfur Undyed
147
Butane, including Butane Propane Mix
055
Kerosene Dyed:
ETBE
249
Kerosene Low Sulfur Dyed
073
MTBE
093
Kerosene High Sulfur Dyed
074
Napthas
126
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
Mineral Spirits:
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
00–99 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).
2
Blending Components Other (122) does not include product codes 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.
3
Undefined (Other) 092 does not include product codes 001, 049, 188, or 960.
4
Generally, 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.
1
Instructions for Form 720-CS (7-2017)
-5-
Table 3. Abbreviations
United States (US)
Abbreviations Cont’d
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
-6-
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 (7-2017)
Canadian (CA) Province/Territory
Abbreviation
Mexican (MX) State
Abbreviation
Alberta
AB
Aguascalientes
AG
British Columbia
BC
Baja California
BJ
Manitoba
MB
Baja California Sur
BS
New Brunswick
NB
Campeche
CP
Newfoundland
NF
Chiapas
CH
Northwest Territory
NT
Chihuahua
CI
Nova Scotia
NS
Coahuila
CU
Nunavat
NU
Colima
CL
Ontario
ON
Distrito Federal
DF
Prince Edward Island
PE
Durango
DG
Quebec
QC
Guanajuato
GJ
Saskatchewan
SK
Guerrero
GR
Yukon Territory
YT
Hildago
HG
Jalisco
JA
Mexico
EM
Michoacan
MH
Morelos
MR
Nayarit
NA
Nuevo Leon
NL
Oaxaca
OA
Puebla
PU
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
Instructions for Form 720-CS (7-2017)
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| File Type | application/pdf |
| File Title | Instructions for Form 720-CS (Rev. July 2017) |
| Subject | Instructions for Form 720-CS, Carrier Summary Report |
| Author | W:CAR:MP:FP |
| File Modified | 2023-02-08 |
| File Created | 2017-07-26 |