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Formularz 720- Do instrukcji

Instrukcje dotyczące formularza 720- TO, Terminal Operator Report

Rev. Lipiec 2017

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 720-TO  
(Rev. July 2017)  
For Use With Form 720-TO (Rev. September 2010)  
Terminal Operator Report  
Section references are to the Internal Revenue Code unless  
Where To File  
otherwise noted.  
Send Form 720-TO to:  
Future Developments  
Internal Revenue Service  
For the latest information about developments related to Form  
Attn: Excise Unit  
720-TO and its instructions, such as legislation enacted after  
Stop 5701G  
they were published, go to IRS.gov/Form720TO.  
Cincinnati, OH 45999  
Reminders  
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.  
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-TO 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-TO  
Below are suggestions that will allow the IRS to process the  
submitted forms in the most economical manner.  
Photographs of Missing Children  
1. If you need additional forms or schedules, you may use  
photocopies.  
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.  
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).  
General Instructions  
Purpose of Form  
Use Form 720-TO if you're a terminal operator to report monthly  
receipts and disbursements of all liquid products to and from all  
approved terminals.  
Substitute Form 720-TO  
If you want to prepare and use a substitute Form 720-TO, see  
Pub. 1167, General Rules and Specifications for Substitute  
Forms and Schedules. If your substitute Form 720-TO is  
approved, the form approval number must be printed in the  
lower left margin of each substitute form you file with the IRS.  
Reporting is required for inactive terminals. A separate  
Schedule B must be prepared for each position holder  
!
CAUTION  
and for each related product code that is destined for  
more than one state or has more than one mode of  
transportation.  
Extension of Time To File  
A 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:  
A liquid product is any liquid that’s transported into storage at  
a terminal or delivered out of a terminal. See Table 2.  
Who Must File  
Each terminal operator is required to file a separate Form  
720-TO for each approved terminal.  
Internal Revenue Service  
Attn: Excise Unit  
Stop 5701G  
When To File  
Cincinnati, OH 45999  
Form 720-TO 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 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.  
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.  
Send your information return 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-TO and the schedule(s) that  
needs to be corrected with the “Void” box checked. Identify the  
Jul 27, 2017  
Cat. No. 54564T  
transaction you’re correcting, either by highlighting or attaching  
an explanation. Then, complete another first page of Form  
720-TO along with the corrected schedule(s) with the  
Form 637 Registration Number  
Enter the assigned IRS registration 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. Form 637 has information on how to  
apply for a registration number.  
“Corrected” box checked. On the corrected schedule(s), only  
enter the information for the transaction you’re correcting.  
Recordkeeping  
Keep copies of information returns you’ve 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.  
Carrier and Consignor Names and EINs  
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.  
Penalty  
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 can’t 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.  
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  
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.  
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.  
Signature  
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,  
Form 720-TO must be signed by a person who has authority to  
sign.  
A PDS can’t deliver items to P.O. boxes. You must use  
Definitions  
the U.S. Postal Service to mail any item to an IRS P.O.  
!
CAUTION  
box address.  
Approved terminal. A terminal that is operated by a taxable  
fuel registrant that is a terminal operator.  
Consignor. The person that hires the carrier to transport liquid  
Specific Instructions  
product.  
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 refineries (RCN), approved terminals  
(TCN), biodiesel production facilities (BCN), or ethanol  
production facilities (ECN). The list of facilities can be found at  
Name and Address  
Include the suite, room, or other unit number after the street  
address.  
P.O. Box  
If the post office doesn’t deliver mail to the street address and  
you have a P.O. box, show the box number instead of the street  
address.  
Gross gallons. The total product measured in U.S. gallons  
without temperature or barometric adjustments.  
Foreign Address  
Mode Codes. The table below lists the mode codes.  
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.  
Table 1. Mode Codes  
J truck  
R rail  
IJ import by truck  
IR import by rail  
IB import by barge  
IS import by ship  
EJ export by truck  
ER export by rail  
EB export by barge  
ES export by ship  
Contact Information  
Enter the name, daytime telephone number, fax number, and  
email address for the person who should be contacted to  
discuss this information return.  
B barge  
S ship (Great Lake or  
ocean)  
Identification Numbers  
PL pipeline  
IP import by pipeline  
EP export by pipeline  
Employer Identification Number (EIN)  
RS products dispensed  
at a terminal for end-use  
or consumption  
RF removal from a  
terminal into refueling  
vessels  
BA product  
reclassifications  
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.  
CE summary  
Imports. Reportable 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.  
-2-  
Instructions for Form 720-TO (7-2017)  
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.  
removals from terminals (other than by truck or rail) for sale or  
use.  
Terminal. A taxable fuel storage and distribution facility that’s  
supplied by pipeline or vessel and from which liquid products,  
such as taxable fuel, may be removed at a rack. However, the  
term doesn’t 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  
doesn’t 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.  
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.  
End-use. When reporting end-use transactions using mode  
code RS or RF, the terminal operators or position holders should  
report their own EIN as the carrier EIN on the disbursements. No  
carrier report is required.  
RF is used when a refueling vessel loads fuel at a TCN for  
end-use to refuel vessels on waterways.  
RS is used when products are dispensed at a TCN for  
end-use or consumption in small quantities. For example,  
refueling snowmobiles, and other small over-the-rack  
disbursements.  
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. For international ships, an International  
Maritime Organization (IMO) number is used (issued by Lloyd's  
Register – Fairplay, Ltd. on behalf of the IMO at  
CE Summary code. Used when reporting product codes 001,  
049, 092, 122, 188, and 960 in summary. See Optional  
Summary Reporting Instructions for Product Codes 001, 049,  
092, 122, 188, and 960, and Disbursements Using Mode of  
Transportation Code RF or RS, later.  
Part II.Terminal  
Name and location of terminal. Enter the name and location  
of the terminal as published on the IRS website. The list of  
terminals can be found at IRS.gov/TCN.  
RF or RS Removal from terminals for end-use. Monthly  
disbursement transactions for any product code using RF or RS  
may be reported using the Optional Summary Reporting  
Instructions for Product Codes 001, 049, 092, 122, 188, and 960  
(Schedule B), and Disbursements Using Mode of Transportation  
Code RF or RS, later, or may be reported in detail.  
Terminal control number (TCN). Enter the TCN assigned to  
the terminal's physical location by the IRS.  
Part III. Transactions for the Month  
Mode code BA. Used for product reclassifications or  
conversions of products that result in a product code change  
only. Product reclassifications are not accounting journal entries  
correcting the books of the business. For example, conversion of  
ethanol (E00) to blend E10 with gasoline (065) or biodiesel (B00)  
to biodiesel blend (B99).  
Schedule A product reclassification(s) amounts must be  
equal to the sum of the Schedule B amounts in total that create  
the mixture or product. For example, if you have 242,000 gallons  
of blended product, the Schedule A Receipts amount for that  
product code must be equal to the sum of the Schedule B book  
adjustment disbursements (220,000 of product 1 and 22,000 of  
product 2).  
Part III is for the terminal operator to provide a monthly summary  
of the terminal receipts and disbursements by product code.  
Line 1. Enter the physical inventory of net gallons by product  
code at the beginning of the reporting period. This should be the  
same number as reported for actual ending inventory the  
previous month.  
Line 2. If you have more than one Schedule A for a product  
code, combine the totals from each column (g) for the product  
code and enter the total on line 2.  
Line 4. If you have more than one Schedule B for a product  
code, combine the totals from each column (f) for the product  
code and enter the total on line 4.  
Zero gallon transactions are not allowed on Schedule A  
or Schedule B.  
Line 6. Enter all gains and losses by product code. The amount  
entered on line 6 will show any difference, plus or (minus),  
between lines 5 and 7. Book adjustments or other known  
transactions are not considered gains or losses.  
!
CAUTION  
You may report product code reclassifications with other  
transactions on a single Schedule A. Use a separate Schedule B  
for each product code with “Book Adjustment” as the name.  
Line 7. Enter the actual physical ending inventory at the  
terminal.  
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).  
Transaction Reporting Instructions  
for All Product Codes  
Position holder (PH). For IRS Excise information reporting  
only, for a liquid product in a terminal, the person that holds the  
inventory position in the liquid product as reflected on the  
records of the terminal operator. A person holds the inventory  
position in a liquid product when that person has a contractual  
agreement with the terminal operator for the use of storage  
facilities and terminaling services at a terminal for the liquid  
product. The term also includes a terminal operator that owns a  
liquid product in its terminal.  
Schedule A. Terminal Operator Receipts  
Use this schedule to report each receipt of product (bulk and  
non-bulk) by the terminal operator. A separate Schedule A must  
be used for each product code.  
Note. Non-bulk receipts of product code 001, 049, 092, 122,  
188, or 960 can be reported in summary by month instead of  
reporting them as separate transactions. If you wish to  
summarize these transactions by month, use the optional  
reporting instructions for Schedule A instead of these  
instructions.  
Transport carriers (bulk). Includes pipelines, barges, or ships  
transporting reportable liquid product to or from reportable  
facilities.  
Transport carriers (non-bulk). Includes trucks or railcars  
delivering or removing liquid product at approved terminals and  
-3-  
Instructions for Form 720-TO (7-2017)  
destination state. You're required to report each separate  
shipping document as a separate transaction.  
Line 1  
Enter the product code from Table 2. Product code 122  
(blending components) includes gasoline blendstocks as  
defined in Regulations section 48.4081-1(c)(3)(i) but not listed in  
the product code table.  
Line 3  
Enter the mode code. See Table 1.  
Example. ABC terminal is preparing Schedule B for  
disbursements made by position holder XYZ. XYZ disburses  
gasoline (PC 065), diesel fuel #2 low sulfur undyed (PC 167),  
and jet fuel (PC 130) during the month destined for two states.  
ABC must prepare six Schedules B to report XYZ's transactions  
(three product codes x two destination states).  
Line 1a  
For products codes Exx, Bxx, and Dxx received at a TCN, enter  
the name of the PH inside the TCN. Also enter the EIN and the  
registration number of the PH. Enter one PH name per page.  
Line 2  
Line 4  
Column (a). Enter the name of the carrier that transports the  
Column (a). Enter the name of the carrier that transports the  
product into the terminal.  
product out of the terminal.  
Column (b). Enter the carrier's EIN. If the carrier is a foreign  
flag vessel, enter the EIN of the Importer of Record (IOR). The  
IOR must be a U.S. person with a registration number and an  
EIN.  
Column (b). Enter the carrier's EIN. For exports involving a  
foreign vessel that does not have an EIN, use your EIN. If the  
carrier is a military vehicle, enter the appropriate DOD EIN. If the  
EIN is unknown, you should request the appropriate DOD EIN  
(using the W-9 form) that has been issued to the Defense Fuels  
Agency or other government entities.  
Column (c). Enter the mode code. See Table 1. For Exx, Bxx,  
and Dxx product reclassifications book adjustments, you must  
report the name of the PH of the renewable fuel on line 1a.  
Column (c). If the carrier is either a barge (B, IB, or EB) or a  
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.  
ship (S, IS, or ES), enter the vessel official number.  
Column (d). Enter the date the product was removed from the  
terminal (mmddyyyy).  
Column (e). Enter the date the product was received into the  
Column (e). 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,  
inspection report, or other shipping document. Both the carrier  
and terminal operator must report the same document number.  
terminal (mmddyyyy).  
Column (f). Enter the identifying number from the document  
provided by the carrier that reflects the details of the transaction.  
This could be the terminal receipts document, pipeline ticket  
number, pump order number, bill of lading, barge ticket number,  
inspection report, etc. Both the carrier and terminal operator  
must report the same document number.  
Column (f). Enter the actual net gallons disbursed from the  
terminal.  
Column (g). Enter the gross gallons disbursed from the  
terminal as shown on the document listed in column (d). No  
entry is required for product codes 001, 049, 092, 122, 188, and  
960.  
Column (g). Enter the actual net gallons received into the  
terminal. For non-bulk deliveries to a terminal where net gallons  
are not measured, enter gross gallons.  
Schedule B. Terminal Operator Disbursements  
by Position Holder  
Optional Summary Reporting Instructions for  
Product Codes 001, 049, 092, 122, 188, and 960,  
and Disbursements Using Mode Code “CE,”  
“RF,” or “RS”  
Use this schedule to report each disbursement of product (bulk  
and non-bulk) by the terminal operator by PH. A separate  
Schedule B for each PH, separating bulk from non-bulk, must be  
used for each product code that is destined for more than one  
state or has more than one mode of transportation.  
Schedule A. Terminal Operator Receipts  
Use these instructions to report in summary by month the  
non-bulk receipts of product codes 001, 049, 092, 122, 188, and  
960 into the terminal. If you have bulk receipts for product codes  
092 and 122, you must use the instructions for Schedule A,  
earlier, and report these transactions in detail. Use separate  
Schedules A for product codes 001, 049, 092, 122, 188, and  
960. Don't combine product code 092 with product code 122.  
Note. Bulk and non-bulk disbursements of product code 001,  
049, 092, 122, 188, or 960 can be reported in summary instead  
of reporting them as separate transactions. If you wish to  
summarize these transactions, use the optional reporting  
instructions for Schedule B, later, instead of these instructions.  
Position holder name. Enter the name of the entity holding the  
Product code. If the product is a blending component and not  
listed in Table 2, enter 122. If the product is not a blending  
component, enter 092.  
inventory position in the terminal.  
Line 1  
Column (a). Enter “Various.”  
Enter the product code from Table 2.  
Column (b). Enter your EIN.  
Line 2  
Column (c). Enter “CE.”  
Enter the destination state code from Table 3. The destination  
Column (d). Leave blank.  
state code is required for non-bulk (truck or rail car)  
Column (e). Enter the month ending date (mmddyyyy).  
Column (f). Enter “Summary.”  
disbursements only. If a fuel transport truck is receiving fuel  
destined for different states, the terminal operator will issue a bill  
of lading, manifest, or other shipping document for each  
-4-  
Instructions for Form 720-TO (7-2017)  
A detailed description of the problem.  
Column (g). Add the net gallons for all transactions for the  
Previous attempts to solve the problem and the office you  
month and enter the total.  
contacted.  
A description of the hardship you're facing (if applicable).  
Schedule B. Terminal Operator Disbursements by  
Position Holder  
Use these instructions to report in summary for mode code “CE,”  
the total disbursements (bulk and non-bulk) of product codes  
001, 049, 092, 122, 188, and 960 for each position holder. Use  
separate Schedules B for product codes 001, 049, 092, 122,  
188, and 960. Don't combine product code 092 with product  
code 122.  
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/  
Use mode codes “RF” or “RS.” Monthly disbursement  
transactions for any product code using “RF” or “RS” may be  
reported in summary on Schedule B, or may be reported in  
detail.  
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-TO 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 to 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.  
Product code. If the product is a blending component and not  
listed in Table 2, enter 122. If the product is not a blending  
component, enter 092.  
Destination state. Enter the destination state code. See  
Table 3.  
Mode code. Enter CE, RF, or RS, as applicable.  
Column (a). Enter “Various.”  
Column (b). Enter your EIN.  
Column (c). Leave blank.  
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  
their contents may become material in the administration of any  
Internal Revenue law. Generally, tax returns and return  
Column (d). Enter the month ending date (mmddyyyy).  
Column (e). Enter “Summary.”  
Column (f). Add the total net gallons for all transactions for the  
month by the terminal for each position holder and product code,  
and enter the total.  
information are confidential, as required by section 6103.  
Column (g). Not required for product codes 001, 049, 092, 122,  
The time needed to complete and file these forms will vary  
depending on individual circumstances. The estimated average  
times are:  
188, and 960.  
Unresolved Tax Issues  
If you have attempted to deal with an IRS problem  
Preparing,  
copying,  
assembling,  
and sending the  
form to the IRS  
49 min.  
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.  
Learning about  
the law or  
the form  
Form  
Recordkeeping  
720-TO  
19 hr., 21 min.  
30 min.  
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.  
Comments and suggestions. We welcome your comments  
about this publication and your suggestions for future editions.  
You can send us comments to IRS.gov/FormsPubs. Click on  
"More Information" and then on "Give us feedback." Or you can  
write to:  
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,  
Internal Revenue Service  
Tax Forms and Publications  
1111 Constitution Ave. NW  
IR-6526  
The name and phone number of the individual assigned to  
your case,  
Updates on progress,  
Washington, DC 20224  
Timeframes for action,  
Speedy resolution, and  
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.  
Courteous service.  
When contacting the Taxpayer Advocate, you should provide  
the following information.  
Don't send the tax form to this address. Instead, see Where  
To File, earlier.  
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.  
The type of tax return and year(s) or period(s) (for quarterly  
returns) involved.  
-5-  
Instructions for Form 720-TO (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  
227  
231  
153  
052  
196  
065  
058  
Ethanol Mixture  
E00–E991  
M00–M991  
125  
Methanol Mixture  
Diesel Fuel # 4 Dyed  
Aviation Gasoline  
Benzene  
Ethane  
248  
Ethylene  
Biodiesel:  
Gasoline  
Biodiesel Mixture  
B00–B991  
D00–D991  
Isobutane  
Dyed Biodiesel Mixture  
Blending Components:  
Blending Components Other  
Butane, including Butane Propane Mix  
ETBE  
Kerosene Undyed:  
Kerosene Low Sulfur Undyed  
Kerosene High Sulfur Undyed  
Kerosene Dyed:  
Kerosene Low Sulfur Dyed  
Kerosene High Sulfur Dyed  
Mineral Spirits:  
Jet Fuel  
145  
147  
1222  
055  
249  
093  
126  
059  
223  
121  
199  
100  
076  
198  
224  
073  
074  
MTBE  
Napthas  
Pentanes, including Isopentane  
Raffinates  
130  
077  
225  
279  
280  
265  
281  
054  
075  
0923  
0014  
0494  
1884  
9604  
2854  
091  
Excluded Liquid (Mineral Oil)  
Liquefied Natural Gas  
Marine Diesel Oil  
Marine Gas Oil  
Methane  
TAME  
Toluene  
Transmix  
Xylene  
Butylene  
Mineral Oils  
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  
Propane  
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 code 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.  
3Undefined (Other) 092 does not include product code 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.  
Note: The designated products that can be reported by terminal operators as a receipt in a book adjustment (mode code BA) are: E01–E99 (not  
E00), B01–B99 (not B00), M01–M99 (not M00), D00–D99, 065, 073, 074, 076, 091, 130, 145, 147, 153, 226, 227, and 231.  
-6-  
Instructions for Form 720-TO (7-2017)  
Abbreviations (Cont’d)  
Table 3. Abbreviations  
United States (US)  
Missouri  
Montana  
Nebraska  
Nevada  
New Hampshire  
New Jersey  
New Mexico  
New York  
North Carolina  
North Dakota  
Ohio  
Abbreviation  
MO  
MT  
NE  
United States (US)  
Abbreviation  
Alabama  
Alaska  
Arizona  
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  
Arkansas  
California  
Colorado  
Connecticut  
Delaware  
District of Columbia  
Florida  
Georgia  
Hawaii  
Idaho  
Illinois  
Indiana  
Iowa  
Kansas  
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  
Kentucky  
Louisiana  
Maine  
Maryland  
Massachusetts  
Michigan  
Minnesota  
Mississippi  
WA  
WV  
WI  
MN  
MS  
WY  
-7-  
Instructions for Form 720-TO (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  
-8-  
Instructions for Form 720-TO (7-2017)