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Page 1 of 7 Instructions for Form 720-CS (9-2010)                                                       17:03 - 26-AUG-2010

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                                                                                                        Department of the Treasury
Instructions for Form                                                                                   Internal Revenue Service

720-CS

(September 2010)
Carrier Summary Report

Section references are to the Internal Revenue Code unless          How To Complete Form 720-CS
otherwise noted.                                                    Below are suggestions that will allow the IRS to process the
                                                                    submitted forms in the most economical manner:
Reminders                                                           1. If you need additional forms or schedules, you may use
These instructions are for paper filers. Electronic filing is       photocopies.
required for each return reporting 25 or more transactions a        2. Although handwritten forms are acceptable, the IRS
month. However, all taxpayers are encouraged to electronically      prefers that you type or machine print data entries using 10
file. File Form 720-CS electronically through the Excise            pitch (pica) or 12 pitch (elite) black type. Use block print, not
Summary Terminal Activity Reporting System (ExSTARS). For           script characters. Insert data in the middle of the blocks not
more information on e-file and ExSTARS, visit the Internal          touching other printing and guidelines, and take other measures
Revenue Service (IRS) website at www.irs.gov/excise. Also,          to guarantee a dark black, clear, sharp image.
see Pub. 3536, Motor Fuel Excise Tax EDI Guide.                     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).
General Instructions
                                                                    Substitute Form 720-CS
Purpose of Form                                                     If you want to prepare and use a substitute Form 720-CS, see
Use Form 720-CS if you are a bulk transport carrier to report       Pub. 1167, General Rules and Specifications for Substitute
monthly receipts and disbursements of all liquid products at a      Forms and Schedules. If your substitute Form 720-CS is
storage location designated by a facility control number (FCN).     approved, the form approval number must be printed in the
A liquid product is any liquid that is transported in or out of     lower left margin of each substitute form you file with the IRS.
storage at a terminal or any other facility. See Table 2. Product
Codes on page 5.                                                    Extension of Time To File
                                                                    First time request for a 30 day extension will be granted, if
Who Must File                                                       received in writing on or before the due date of the report.
                                                                    Additional extensions may be considered if received prior to the
Form 720-CS is required to be filed by bulk transport carriers      due date of the return. Send your request to: 
(barges, ships, and pipelines) who receive or deliver reportable
liquid products in or out of storage at a terminal, or any other     Internal Revenue Service
location designated by an FCN.                                      Attn: Excise Unit
Pipelines only file receipt or delivery transactions at an          Stop 5701G
approved terminal.                                                  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       Corrected Returns
day of the month following the month in which the transaction       If you filed a return with the IRS and later discover you made an
occurs.                                                             error, you must correct it as soon as possible. If you filed your
                                                                    return electronically, see Pub. 3536 for instructions.
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      When making a correction to a paper filed return, you must
day.                                                                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
Send your information return to the IRS using the U.S.              transaction you are correcting, either by highlighting or
Postal Service or a designated private delivery service to meet     attaching an explanation. Then, complete another first page of
the “timely mailing as timely filing/paying” rule. See Private      Form 720-CS along with the corrected schedule(s) with the
Delivery Services on page 2.                                        “Corrected” box checked. On the corrected schedule(s), only
                                                                    enter the information for the transaction you are correcting.
Where To File
                                                                    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
 Internal Revenue Service                                           of the return. Your records must be available at all times for
Attn: Excise Unit                                                   inspection by the IRS.
Stop 5701G
Cincinnati, OH 45999
                                                                    Penalty
Send the forms in a flat mailing (not folded). Do not staple, tear, Failure to file correct information returns by the due date.
or tape any of these forms. If you are sending a large number of    If you fail to file a correct information return by the due date and
forms in conveniently sized packages, write your name and EIN       you cannot show reasonable cause, you may be subject to a
on each package and number the packages consecutively.              penalty. The penalty applies if you fail to file timely, you fail to
Postal regulations require forms and packages to be sent by         include all information required to be shown on a return, or you
First-Class Mail.                                                   include incorrect information on a return. The penalty also
                                                              Cat. No. 54364R

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applies if you report an incorrect employer identification number To find the number, go to www.irs.gov/localcontacts or look in
(EIN) or fail to report an EIN where required. the phone book under United States Government, Internal
Revenue Service.
Private Delivery Services • TTY/TDD equipment. If you have access to TTY/TDD
You can use certain private delivery services designated by the equipment, call 1-800-829-4059 to ask tax questions or to order
IRS to meet the “timely mailing as timely filing/paying” rule for forms and publications.
tax returns and payments. These private delivery services • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded
include only the following: messages covering various tax topics.
DHL Express (DHL): DHL Same Day Service. • Refund information. To check the status of your 2010 refund,
• Federal Express (FedEx): FedEx Priority Overnight, FedEx call 1-800-829-1954 during business hours or 1-800-829-4477
•Standard Overnight, FedEx 2Day, FedEx International Priority, (automated refund information 24 hours a day, 7 days a week).
and FedEx International First. Wait at least 72 hours after the IRS acknowledges receipt of
United Parcel Service (UPS): UPS Next Day Air, UPS Next your e-filed return, or 3 to 4 weeks after mailing a paper return.
•Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS If you filed Form 8379 with your return, wait 14 weeks (11
Worldwide Express Plus, and UPS Worldwide Express. weeks if you filed electronically). Have your 2010 tax return
available so you can provide your social security number, your
The private delivery service can tell you how to get written filing status, and the exact whole dollar amount of your refund.
proof of the mailing date. 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,
Private delivery services cannot deliver items to P.O. please wait until the next week before checking back.
CAUTION! boxes. You must use the U.S. Postal Service to mail any Other refund information. To check the status of a prior year
item to an IRS P.O. box address. •refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To
How To Get Tax Help ensure IRS representatives give accurate, courteous, and
You can call the IRS toll free at 1-800-829-4933 for answers to professional answers, we use several methods to evaluate the
your questions about completing Form 720-CS, excise tax quality of our telephone services. One method is for a second
information, or obtaining an employer identification number. IRS representative to listen in on or record random telephone
You can get excise tax information on the IRS website at calls. Another is to ask some callers to complete a short survey
www.irs.gov/excise. at the end of the call.
Contacting your Taxpayer Advocate. The Taxpayer
Advocate Service is an independent organization within the IRS Mail. You can send your order for forms, instructions,
whose employees assist taxpayers who are experiencing and publications to the address below. You should
economic harm, who are seeking help in resolving tax problems receive a response within 10 days after your request is
that have not been resolved through normal channels, or who received.
believe that an IRS system or procedure is not working as it Internal Revenue Service
should. 1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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 DVD for tax products. You can order Publication 1796,
you are eligible for assistance. You can also call or write to your IRS Tax Products DVD, and obtain:
local taxpayer advocate, whose phone number and address are
listed in your local telephone directory and in Publication 1546, • Current year forms, instructions, and publications.
Taxpayer Advocate Service - Your Voice at the IRS. You can • Prior year forms, instructions, and publications.
file Form 911, Application for Taxpayer Assistance Order, or • Tax Map: an electronic research tool and finding aid.
ask an IRS employee to complete it on your behalf. For more • Tax law frequently asked questions.
information, go to www.irs.gov/advocate. • Tax Topics from the IRS telephone response system.
• Internal Revenue Code—Title 26 of the U.S. Code.
Internet. You can access IRS.gov, 24 hours a day, 7 • Fill-in, print, and save features for most tax forms.
days a week, to: • Internal Revenue Bulletins.
• Toll-free and email technical support.
• Download forms, instructions, and publications; • Two releases during the year.
• Order IRS products online; – The first release will ship the beginning of January 2011.
• Research your tax questions online; – The final release will ship the beginning of March 2011.
•
•
•fewotherViewUseSearchyears;officialtheInternalpublicationsonlineguidance;RevenueInternalonlineRevenueBulletinsby topic(IRBs)Code,or keyword;publishedRegulations,in theandlast(plusServicefee)Purchaseoracall$6(NTIS)handling1-877-233-6767theatDVDwww.irs.gov/cdordersfee).from Nationaltoll free toTechnicalbuy forthe$30DVDInformation(no handlingfor $30
• Sign up to receive local and national tax news by email; and
• Get information on starting and operating a small business.
Phone. Many services are available by phone. Specific Instructions
Name and Address
• Ordering forms, instructions, and publications. Call Include the suite, room, or other unit number after the street
1-800-TAX-FORM (1-800-829-3676) to order current-year address.
forms, instructions, and publications, and prior-year forms and
instructions. You should receive your order within 10 days. P.O. Box
• Asking tax questions. Call the IRS with your tax questions at If the post office does not deliver mail to the street address and
1-800-829-1040. you have a P.O. box, show the box number instead of the street
• Solving problems. You can get face-to-face help solving tax address.
problems every business day in IRS Taxpayer Assistance
Centers. An employee can explain IRS letters, request Foreign Address
adjustments to your account, or help you set up a payment Enter the information in the following order: city, province or
plan. Call your local Taxpayer Assistance Center for an state, and country. Follow the country’s practice for entering the
appointment. postal code. Do not abbreviate the country’s name.
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Contact Information Note. An import is only reported when the product is first
Enter the name, daytime telephone number, fax number, and entered into the US. Fuel is no longer characterized as an
email address for the person who should be contacted to import after the fuel product enters the US.
discuss this information return. Liquid product. Any liquid that is transported into storage at
any facility. Liquid products are specifically identified and
Identification Numbers reported separately by their product codes listed in Table 2.
Product Codes on page 5. Product code 122 is used for any
Employer Identification Number (EIN) unlisted liquid that is used for blending into other products.
Enter your EIN. If you do not have an EIN, use Form SS-4, Product code 092 is used for other unlisted liquids.
Application for Employer Identification Number, to apply for one. Mode codes. The table below lists the mode codes.
You can get this form at Social Security Administration offices
or by calling 1-800-TAX-FORM (1-800-829-3676). You can Table 1. Mode codes
apply for an EIN online or by telephone, fax, or mail. See the
Instructions for Form SS-4 for more information. If you have B barge IB import by barge EB export by barge
applied for an EIN but you do not have your EIN by the time you S ship (Great Lake or IS import by ship ES export by ship
must file your information return, enter “Applied for” in any ocean)
space where your EIN must be entered.
PL pipeline IP import by pipeline EP export by
Form 637 Registration Number pipeline
Enter the assigned IRS number. Regulations sections
48.4101-1(c)(1)(iii)(iv)(vi) and (vii) require pipeline operators, Net gallons. Liquid product measured in U.S. gallons
position holders, terminal operators, and vessel operators to be corrected to a temperature of 60 °Fahrenheit or 15 °Celsius and
registered by the IRS. If you do not have a registration number, to a pressure of 14.7 pounds per square inch (psi).
use Form 637, Application for Registration (For Certain Excise Terminal. A taxable fuel storage and distribution facility that is
Tax Activities). Form 637 has information on how to apply for a supplied by pipeline or vessel and from which liquid products,
registration number. such as taxable fuel, may be removed at a rack. However, the
Carrier and Consignor Names and EINs term does not include any facility at which gasoline blendstocks
are used in the manufacture of products other than finished
EINs are used to associate and verify transactions you report to gasoline and from which no gasoline is removed. Also, the term
the IRS. Therefore, it is important that you furnish correct does not include any facility where finished gasoline, undyed
names and EINs for carriers and consignors on the forms sent diesel fuel, or undyed kerosene is stored if the facility is
to the IRS. operated by a taxable fuel registrant and all such taxable fuel
You may use Form W-9, Request for Taxpayer Identification stored at the facility has been previously taxed under section
Number and Certification, or your own form, to request an EIN 4081 upon removal from a refinery or terminal.
from a carrier or a consignor. You may be subject to a penalty Transport carriers (bulk). Includes pipelines, barges, or ships
for an incorrect or missing EIN on an information return. See transporting reportable liquid products to or from facilities. Bulk
Penalty on page 1. You are required to maintain the transport carriers do not report crude oil movements.
confidentiality of information obtained on a Form W-9 relating to
the taxpayer’s identity and you may use such information only Vessel official number. A number assigned by the U.S.
to comply with filing these information returns. Coast Guard for domestic vessels (generally, wholly owned by
a U.S. citizen). For more information go to http://www.st.nmfs.
Note. Foreign persons may use the appropriate Form W-8. noaa.gov/st1/CoastGuard/index.html. For international ships, an
See the Instructions for the Requester of Forms W-8BEN, International Maritime Organization (IMO) number is used
W-8ECI, W-8EXP, and W-8IMY. (issued by Lloyd’s Register – Fairplay, Ltd. on behalf of the
IMO at http://www.imonumbers.Lrfairplay.com).
Signature
Form 720-CS must be signed by a person who has authority to Part II.Transactions for the Month
sign. Part II is used to report a monthly summary of the receipts and
disbursements from FCNs by product code.
Definitions Use only the product codes listed in Table 2. Product
Approved terminal. A terminal (see Terminal definition below) ! Codes on page 5.
that is operated by a taxable fuel registrant that is a terminal CAUTION
operator.
Schedule A. Carrier Receipts From a Facility
Consignor. The person that hires the carrier to transport liquid
product. Use this schedule to report each receipt of reportable liquid
product at a facility. A separate Schedule A must be used for
Exports. Reportable products leaving the US. Only the mode each facility and product code.
codes listed are allowed. For example, EB, ES, or EP (for
pipeline). Reporting the destination country is optional. See Line 1
Table 3. Abbreviations on page 6. Enter the product code from Table 2 on page 5. Product code
Facility control number (FCN). A number that designates a 122 (blending components, other) includes gasoline
storage location within the motor fuel, renewable fuel blendstocks as defined in Regulations section 48.4081-1(c)(3)(i)
production, or the bulk transfer/terminal system. Facilities but not listed in the product code table.
include approved terminals (TCN), biodiesel production facilities Line 2
(BCN), or ethanol production facilities (ECN). The list of
facilities can be found at www.irs.gov/excise. Column (a). Enter the EIN of the company hiring the carrier.
Gross gallons. The total product measured in U.S. gallons Column (b). Enter the name of the company hiring the carrier.
without temperature or barometric adjustments. Column (c). Enter the code from Table 1 on page 3.
Imports. Reportable liquid products entered into the US by an Column (d). If the mode code in column (c) is either a barge
importer of record/enterer. Only the following mode codes listed (B, IB, or EB) or a ship (S, IS, or ES), enter the vessel official
are allowed. For example, IB, IS, or IP (for pipeline). Reporting number.
the country of origin is optional. See Table 3. Abbreviations on Column (e). Enter the date from the document in column (e)
page 6. (mmddyyyy).
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Column (f). Enter the identifying number from the document its regulations require you to file an information return with the
provided by the terminal operator to the carrier that reflects the IRS. Form 720-CS is used to report the information. Section
details of the transaction. This could be a bill of lading, 6109 requires you to provide your taxpayer identification
manifest, inspection report, or other shipping document. Both number. Routine uses of tax information include giving it to the
the carrier and terminal operator must report the same Department of Justice for civil and criminal litigation, and to
document number. cities, states, the District of Columbia, and U.S.
Column (g). Enter the actual net gallons received from the commonwealths and possessions for use in administering their
facility. tax laws. We may also disclose this information to foreign
countries pursuant to tax treaty and federal and state agencies
Schedule B. Carrier Deliveries to a Facility to enforce federal nontax criminal laws and to combat terrorism.
Use this schedule to report each delivery of reportable liquid If you fail to provide this information in a timely manner, you
products to an FCN. A separate Schedule B must be used for may be subject to penalties.
each FCN and each product code. You are not required to provide the information requested on
Facility Name/Number (FCN). Enter the facility name and a form that is subject to the Paperwork Reduction Act unless
FCN. the form displays a valid OMB control number. Books or
Line 1 records relating to a form or its instructions must be retained as
long as their contents may become material in the
Enter the product code from Table 2. Product Codes on page 5. administration of any Internal Revenue law. Generally, tax
Line 2 returns and return information are confidential, as required by
section 6103.
Column (a). Enter the EIN of the company hiring the carrier.
The time needed to complete and file these forms will vary
Column (b). Enter the name of the company hiring the carrier. depending on individual circumstances. The estimated average
Column (c). Enter the mode code from Table 1. Mode codes times are:
on page 3.
Column (d). If the mode code in column (c) is either a barge Preparing,
(B, IB, or EB) or a ship (S, IS, or ES), enter the vessel official copying,
number. Form Recordkeeping Learningthe law oraboutandassembling,sending the
Column (e). Enter the date from the document in column (f) the form form to the IRS
(mmddyyyy). 720-CS 16 hr., 2 min. 30 min. 45 min.
Column (f). Enter the identifying number from the document If you have comments concerning the accuracy of these time
provided by the carrier to the terminal operator when the estimates or suggestions for making this form simpler, we
product is delivered to the facility that reflects the details of the would be happy to hear from you. You can write to the Internal
transaction. This could be the facility receipts document, Revenue Service, Tax Products Coordinating Committee,
pipeline ticket number, barge ticket number, inspection report, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
etc. Both the carrier and terminal operator must report the same Washington, DC 20224. Do not send the tax form to this
document number. address. Instead, see Where To File on page 1.
Column (g). Enter the actual net gallons delivered to the
terminal.

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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Table 2. Product Codes

Product                               Product    Product                                                                Product
                                      Code                                                                              Code
Additive Miscellaneous                090        Diesel Fuel Dyed (continued):
Alcohol:                                          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:                              Kerosene Low Sulfur Undyed                                            145
 Blending Components Other            1222        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        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
Diesel Fuel Undyed:                              Propylene                                                              075
 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

Diesel Fuel Dyed:                                Waste Oil                                                              091
 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.

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Table 3. Abbreviations                               United States (US) Abbreviation
                                            Missouri                    MO
         United States (US) Abbreviation
                                            Montana                     MT
Alabama                     AL
                                            Nebraska                    NE
Alaska                      AK
                                            Nevada                      NV
Arizona                     AZ
                                            New Hampshire               NH
Arkansas                    AR
                                            New Jersey                  NJ
California                  CA
                                            New Mexico                  NM
Colorado                    CO
                                            New York                    NY
Connecticut                 CT
                                            North Carolina              NC
Delaware                    DE
                                            North Dakota                ND
District of Columbia        DC
                                            Ohio                        OH
Florida                     FL
                                            Oklahoma                    OK
Georgia                     GA
                                            Oregon                      OR
Hawaii                      HI
                                            Pennsylvania                PA
Idaho                       ID
                                            Rhode Island                RI
Illinois                    IL
                                            South Carolina              SC
Indiana                     IN
                                            South Dakota                SD
Iowa                        IA
                                            Tennessee                   TN
Kansas                      KS
                                            Texas                       TX
Kentucky                    KY
                                            Utah                        UT
Louisiana                   LA
                                            Vermont                     VT
Maine                       ME
                                            Virginia                    VA
Maryland                    MD
                                            Washington                  WA
Massachusetts               MA
                                            West Virginia               WV
Michigan                    MI
                                            Wisconsin                   WI
Minnesota                   MN
                                            Wyoming                     WY
Mississippi                 MS

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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
Mexican (MX) State                    Abbreviation
                                                      San Luis Potosi    SL
Aguascalientes                        AG
                                                      Sinaloa            SI
Baja California                       BJ
                                                      Sonora             SO
Baja California Sur                   BS
                                                      Tabasco            TA
Campeche                              CP
                                                      Tamaulipas         TM
Chiapas                               CH
                                                      Tlaxcala           TL
Chihuahua                             CI
                                                      Veracruz           VZ
Coahuila                              CU
                                                      Yucatan            YC
Colima                                CL
                                                      Zacatecas          ZT
Distrito Federal                      DF

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