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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
“Corrected” box checked. On the corrected schedule(s), only Form 637 Registration Number
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,
Recordkeeping
terminal operators, and vessel operators to be registered by the
Keep copies of information returns you have filed with the IRS or IRS. If you don't have a registration number, use Form 637,
the data to reconstruct them for at least 3 years from the date of Application for Registration (For Certain Excise Tax Activities).
the return. Your records must be available at all times for Form 637 has information on how to apply for a registration
inspection by the IRS. number.
Penalty Carrier and Consignor Names and EINs
Failure to file correct information returns by the due date. EINs are used to associate and verify transactions you report to
If you fail to file a correct information return by the due date and the IRS. Therefore, it's important that you furnish correct names
you cannot show reasonable cause, you may be subject to a and EINs for carriers and consignors on the forms sent to the
penalty. The penalty applies if you fail to file timely, you fail to IRS.
include all information required to be shown on a return, or you
include incorrect information on a return. The penalty also You may use Form W-9, Request for Taxpayer Identification
applies if you report an incorrect employer identification number Number and Certification, or your own form, to request an EIN
(EIN) or fail to report an EIN where required. from a carrier or a consignor. You may be subject to a penalty for
an incorrect or missing EIN on an information return. See
Private Delivery Services Penalty, earlier. You're required to maintain the confidentiality of
You can use certain private delivery services (PDS) designated information obtained on a Form W-9 relating to the taxpayer's
by the IRS to meet the “timely mailing as timely filing/paying” rule identity and you may use such information only to comply with
for tax returns and payments. Go to IRS.gov/PDS for the current filing these information returns.
list of designated services.
Note. Foreign persons may use the appropriate Form W-8. See
The PDS can tell you how to get written proof of the mailing the Instructions for the Requester of Forms W-8BEN, W-8ECI,
date. For the IRS mailing address to use if you’re using a PDS, W-8EXP, and W-8IMY.
go to IRS.gov/PDSstreetAddresses .
A PDS can’t deliver items to P.O. boxes. You must use Signature
Form 720-CS must be signed by a person who has authority to
! the U.S. Postal Service to mail any item to an IRS P.O. sign.
CAUTION box address.
Definitions
Specific Instructions Approved terminal. A terminal (see Terminal definition, later)
that is operated by a taxable fuel registrant that is a terminal
Name and Address operator.
Include the suite, room, or other unit number after the street Consignor. The person that hires the carrier to transport liquid
address. product.
P.O. Box Exports. Reportable products leaving the United States. Only
the mode codes listed are allowed. For example, EB, ES, or EP
If the post office does not deliver mail to the street address and (for pipeline). Reporting the destination country is optional. See
you have a P.O. box, show the box number instead of the street Table 3.
address.
Facility control number (FCN). A number that designates a
Foreign Address storage location within the motor fuel distribution system, or the
Enter the information in the following order: city, province or bulk transfer/terminal system, or renewable fuel production
state, and country. Follow the country's practice for entering the facilities. Facilities include approved refineries (RCN), terminals
postal code. Don't abbreviate the country's name. (TCN), biodiesel production facilities (BCN), or ethanol
production facilities (ECN). The list of facilities can be found at
Contact Information IRS.gov/Excise.
Enter the name, daytime telephone number, fax number, and Gross gallons. The total product measured in U.S. gallons
email address for the person who should be contacted to without temperature or barometric adjustments.
discuss this information return. Imports. Reportable liquid products entered into the United
States by an importer of record/enterer. Only the following mode
Identification Numbers codes listed are allowed. For example, IB, IS, or IP (for pipeline).
Reporting the country of origin is optional. See Table 3.
Employer Identification Number (EIN)
Note. An import is only reported when the product is first
Enter your EIN. If you don’t have an EIN, you may apply for one entered into the United States. Fuel is no longer characterized
online. Go to the IRS website at IRS.gov/EIN.You also may as an import after the fuel product enters the United States.
apply for an EIN by faxing or mailing Form SS-4, Application for
Employer Identification Number, to the IRS. If you have applied Liquid product. Any liquid that is transported into storage at
for an EIN but you don’t have your EIN by the time you must file any facility. Liquid products are specifically identified and
your information return, enter “Applied for” in any space where reported separately by their product codes listed in Table 2.
your EIN must be entered. 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.
-2- Instructions for Form 720-CS (7-2017)
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