양식 720-CS 관련 기사
양식 720-CS, 캐리어 요약 보고서 지침
2017년 7월
관련 양식
- 양식 720-CS - Carrier Summary 보고서
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
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
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
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
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.
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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.
"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.
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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.
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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
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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
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Instructions for Form 720-CS (7-2017)