언어 선택

양식 720-CS 관련 기사

양식 720-CS, 캐리어 요약 보고서 지침

2017년 7월

관련 양식

세부
파일 형식 PDF
크기 174.8 KB
다운로드
Department of the Treasury  
Internal Revenue Service  
Instructions for Form 720-CS  
(Rev. July 2017)  
For Use With Form 720-CS (Rev. September 2010)  
Carrier Summary Report  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Internal Revenue Service  
Attn: Excise Unit  
Future Developments  
Stop 5701G  
Cincinnati, OH 45999  
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.  
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.  
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.  
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.  
Photographs of Missing Children  
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. 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).  
The IRS is a proud partner with the National Center for Missing  
& Exploited Children® (NCMEC). Photographs of missing  
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  
Substitute Form 720-CS  
Purpose of Form  
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.  
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.  
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:  
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.  
Internal Revenue Service  
Attn: Excise Unit  
Pipelines only file receipt or delivery transactions at an  
approved terminal.  
Stop 5701G  
Cincinnati, OH 45999  
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.  
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.  
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.  
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  
Where To File  
Send Form 720-CS to:  
Jul 26, 2017  
Cat. No. 54364R  
“Corrected” box checked. On the corrected schedule(s), only  
enter the information for the transaction you're correcting.  
Form 637 Registration Number  
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,  
Signature  
A PDS can’t deliver items to P.O. boxes. You must use  
Form 720-CS must be signed by a person who has authority to  
sign.  
the U.S. Postal Service to mail any item to an IRS P.O.  
!
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  
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.  
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.  
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.  
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  
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  
Enter the name, daytime telephone number, fax number, and  
email address for the person who should be contacted to  
discuss this information return.  
without temperature or barometric adjustments.  
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.  
-2-  
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  
Column (g). Enter the actual net gallons received from the  
B barge  
IB import by barge  
IS import by ship  
EB export by barge  
ES export by ship  
facility.  
S ship (Great Lake or  
ocean)  
Schedule B. Carrier Deliveries to a Facility  
PL pipeline  
IP import by pipeline  
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  
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.  
!
CAUTION  
Unresolved Tax Issues  
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.  
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.  
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  
Line 1  
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,  
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.  
The name and phone number of the individual assigned to  
your case,  
Updates on progress,  
Timeframes for action,  
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.  
Speedy resolution, and  
Courteous service.  
When contacting the Taxpayer Advocate, you should provide  
the following information.  
Column (e). Enter the date from the document in column (e)  
(mmddyyyy).  
Your name, address, and taxpayer identification number  
(TIN).  
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,  
The name and telephone number of an authorized contact  
person and the hours he or she can be reached.  
-3-  
Instructions for Form 720-CS (7-2017)  
The type of tax return and year(s) or period(s) (for quarterly  
returns) involved.  
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.  
A detailed description of the problem.  
Previous attempts to solve the problem and the office you  
contacted.  
The time needed to complete and file these forms will vary  
depending on individual circumstances. The estimated average  
times are:  
A description of the hardship you're facing (if applicable).  
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/  
Preparing,  
copying,  
assembling,  
and sending the  
form to the IRS  
45 min.  
Learning about  
the law or  
the form  
Form  
Recordkeeping  
720-CS  
16 hr., 2 min.  
30 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  
Internal Revenue Service  
Tax Forms and Publications  
1111 Constitution Ave. NW  
IR-6526  
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.  
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.  
-4-  
Instructions for Form 720-CS (7-2017)  
Table 2. Product Codes  
Product  
Product  
Code  
Product  
Product  
Code  
Additive Miscellaneous  
Alcohol:  
090  
Diesel Fuel Dyed (continued):  
Diesel Fuel Low Sulfur Dyed  
Diesel Fuel # 1 Dyed  
Diesel Fuel # 4 Dyed  
Ethane  
227  
231  
153  
052  
196  
065  
058  
Ethanol Mixture  
Methanol Mixture  
Aviation Gasoline  
Benzene  
Biodiesel:  
E00 – E991  
M00 – M991  
125  
248  
Ethylene  
Gasoline  
Biodiesel Mixture  
B00 – B991 Isobutane  
Dyed Biodiesel Mixture  
Blending Components:  
Blending Components Other  
Butane, including Butane Propane Mix  
ETBE  
D00 – D991 Kerosene Undyed:  
Kerosene Low Sulfur Undyed  
145  
147  
1222  
055  
249  
093  
126  
059  
223  
121  
199  
100  
076  
198  
224  
Kerosene High Sulfur Undyed  
Kerosene Dyed:  
Kerosene Low Sulfur Dyed  
Kerosene High Sulfur Dyed  
Mineral Spirits:  
Jet Fuel  
Excluded Liquid (Mineral Oil)  
Liquefied Natural Gas  
Marine Diesel Oil  
Marine Gas Oil  
Methane  
073  
074  
MTBE  
Napthas  
Pentanes, including Isopentane  
Raffinates  
TAME  
Toluene  
Transmix  
Xylene  
130  
077  
225  
279  
280  
265  
281  
054  
075  
0923  
0014  
0494  
1884  
9604  
2854  
091  
Butylene  
Mineral Oils  
Propane  
Compressed Natural Gas  
Diesel Fuel Undyed:  
Diesel Fuel # 1 Low Sulfur Undyed  
Diesel Fuel # 2 Low Sulfur Undyed  
Fuel Oil # 1 Undyed  
Diesel Fuel # 4 Undyed  
Diesel Fuel High Sulfur # 1 Undyed  
Diesel Fuel High Sulfur # 2 Undyed  
Diesel Fuel Dyed:  
Diesel Fuel High Sulfur Dyed  
Propylene  
161  
167  
150  
154  
282  
283  
Undefined (Other) Product  
Crude (any)  
Condensate (not Crude)  
Asphalt  
Food  
Soy Oil  
Waste Oil  
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.  
-5-  
Instructions for Form 720-CS (7-2017)  
Abbreviations Cont’d  
United States (US)  
Missouri  
Montana  
Nebraska  
Nevada  
New Hampshire  
New Jersey  
New Mexico  
New York  
North Carolina  
North Dakota  
Ohio  
Table 3. Abbreviations  
Abbreviation  
MO  
MT  
NE  
United States (US)  
Abbreviation  
Alabama  
Alaska  
Arizona  
Arkansas  
California  
Colorado  
Connecticut  
Delaware  
District of Columbia  
Florida  
Georgia  
Hawaii  
Idaho  
Illinois  
Indiana  
Iowa  
Kansas  
Kentucky  
Louisiana  
Maine  
Maryland  
Massachusetts  
Michigan  
Minnesota  
Mississippi  
AL  
AK  
AZ  
AR  
CA  
CO  
CT  
DE  
DC  
FL  
GA  
HI  
ID  
IL  
IN  
NV  
NH  
NJ  
NM  
NY  
NC  
ND  
OH  
OK  
OR  
PA  
RI  
SC  
SD  
TN  
TX  
UT  
VT  
VA  
Oklahoma  
Oregon  
Pennsylvania  
Rhode Island  
South Carolina  
South Dakota  
Tennessee  
Texas  
Utah  
Vermont  
Virginia  
Washington  
West Virginia  
Wisconsin  
Wyoming  
IA  
KS  
KY  
LA  
ME  
MD  
MA  
MI  
WA  
WV  
WI  
MN  
MS  
WY  
-6-  
Instructions for Form 720-CS (7-2017)  
Canadian (CA) Province/Territory Abbreviation  
Mexican (MX) State  
Abbreviation  
Alberta  
British Columbia  
Manitoba  
New Brunswick  
Newfoundland  
Northwest Territory  
Nova Scotia  
Nunavat  
Ontario  
Prince Edward Island  
Quebec  
Saskatchewan  
Yukon Territory  
AB  
BC  
MB  
NB  
NF  
NT  
NS  
NU  
ON  
PE  
QC  
SK  
YT  
Aguascalientes  
Baja California  
Baja California Sur  
Campeche  
Chiapas  
Chihuahua  
Coahuila  
Colima  
Distrito Federal  
Durango  
Guanajuato  
Guerrero  
Hildago  
Jalisco  
AG  
BJ  
BS  
CP  
CH  
CI  
CU  
CL  
DF  
DG  
GJ  
GR  
HG  
JA  
Mexico  
Michoacan  
Morelos  
Nayarit  
Nuevo Leon  
Oaxaca  
EM  
MH  
MR  
NA  
NL  
OA  
PU  
QA  
QR  
SL  
Puebla  
Queretaro  
Quintana Roo  
San Luis Potosi  
Sinaloa  
SI  
Sonora  
Tabasco  
Tamaulipas  
Tlaxcala  
SO  
TA  
TM  
TL  
Veracruz  
Yucatan  
Zacatecas  
VZ  
YC  
ZT  
-7-  
Instructions for Form 720-CS (7-2017)