Instructions For Form 720-Cs - Carrier Summary Report (Page 3 of 7) in pdf

Table 1. Mode Codes

inspection report, or other shipping document. Both the carrier

and terminal operator must report the same document number.

Column (g). Enter the actual net gallons received from the

B barge

IB import by barge

EB export by barge

facility.

S ship (Great Lake or

IS import by ship

ES export by ship

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

Net gallons. Liquid product measured in U.S. gallons corrected

each FCN and each product code.

to a temperature of 60° Fahrenheit or 15° Celsius and to a

Facility Name/Number (FCN). Enter the facility name and

pressure of 14.7 pounds per square inch (psi).

FCN.

Terminal. A taxable fuel storage and distribution facility that is

supplied by pipeline or vessel and from which liquid products,

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such as taxable fuel, may be removed at a rack. However, the

term does not include any facility at which gasoline blendstocks

Enter the product code from Table 2.

are used in the manufacture of products other than finished

gasoline and from which no gasoline is removed. Also, the term

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does not include any facility where finished gasoline, undyed

diesel fuel, or undyed kerosene is stored if the facility is operated

Column (a). Enter the EIN of the company hiring the carrier.

by a taxable fuel registrant and all such taxable fuel stored at the

Column (b). Enter the name of the company hiring the carrier.

facility has been previously taxed under section 4081 upon

removal from a refinery or terminal.

Column (c). Enter the mode code from Table 1.

Transport carriers (bulk). Includes pipelines, barges, or ships

Column (d). If the mode code in column (c) is either a barge (B,

transporting reportable liquid products to or from facilities. Bulk

IB, or EB) or a ship (S, IS, or ES), enter the vessel official

transport carriers don't report crude oil movements.

number.

Vessel official number. A number assigned by the U.S. Coast

Column (e). Enter the date from the document in column (f)

Guard for domestic vessels (generally, wholly owned by a U.S.

(mmddyyyy).

citizen). For more information, go to

Column (f). Enter the identifying number from the document

CoastGuard/index.html. For international ships, an International

provided by the carrier to the terminal operator when the product

Maritime Organization (IMO) number is used (issued by Lloyd's

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

Part II.Transactions for the Month

the carrier and terminal operator must report the same document

number.

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.

Unresolved Tax Issues

CAUTION

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

Use this schedule to report each receipt of reportable liquid

Taxpayer Advocate independently represents your interests and

product at a facility. A separate Schedule A must be used for

concerns within the IRS by protecting your rights and resolving

each facility and product code.

problems that have not been fixed through normal channels.

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While Taxpayer Advocates can’t change the tax law or make

a technical tax decision, they can clear up problems that resulted

Enter the product code from Table 2. Product code 122

from previous contacts and ensure that your case is given a

(blending components, other) includes gasoline blendstocks as

complete and impartial review

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:

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A "fresh look" at your new or ongoing problem,

Timely acknowledgment,

Column (a). Enter the EIN of the company hiring the carrier.

The name and phone number of the individual assigned to

Column (b). Enter the name of the company hiring the carrier.

your case,

Column (c). Enter the code from Table 1.

Updates on progress,

Timeframes for action,

Column (d). If the mode code in column (c) is either a barge (B,

Speedy resolution, and

IB, or EB) or a ship (S, IS, or ES), enter the vessel official

Courteous service.

number.

When contacting the Taxpayer Advocate, you should provide

Column (e). Enter the date from the document in column (e)

the following information.

(mmddyyyy).

Your name, address, and taxpayer identification number

Column (f). Enter the identifying number from the document

(TIN).

provided by the terminal operator to the carrier that reflects the

The name and telephone number of an authorized contact

details of the transaction. This could be a bill of lading, manifest,

person and the hours he or she can be reached.

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Instructions for Form 720-CS (7-2017)

Instructions For Form 720-Cs - Carrier Summary Report Page 3

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