720-CS

Carrier Summary Report

Agency
IRS
Revision
Rev. September 2010
Fillable fields
288
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 720-CS online
Page 1 of form 720-CS

Form 720-CS: Carrier Summary Report

Form 720-CS is the Carrier Summary Report. The IRS About page says bulk transport carriers file it to report monthly receipts and disbursements of all liquid products at a storage location designated by a facility control number (FCN). It defines a liquid product as any liquid that is transported in or out of storage at a terminal or any other facility.

Page 1 has Part I for the carrier and Part II for the month's totals by product code, in net gallons, followed by the signature. Schedule A lists each receipt from a facility and Schedule B lists each delivery to a facility, with a separate schedule for each facility and product code.

The instructions are written for paper filers. They say electronic filing through the Excise Summary Terminal Activity Reporting System (ExSTARS) is required for each return reporting 25 or more transactions a month. This page has the September 2010 revision of the form. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form 720-CS

Header: month, Corrected and Void

The month ending date the report covers, and Corrected and Void boxes used when fixing a report already filed. The boxes repeat on Schedules A and B.

Part I: Carrier

Company name, employer identification number (EIN), address, Form 637 registration number, and a contact person with daytime telephone number, fax number and email address.

Part II: Transactions for the Month

Line 1 total receipts and line 2 total deliveries, in net gallons, with four columns (a) to (d) for product codes. The totals come from column (g) of Schedules A and B.

Schedule A: Carrier Receipts

Facility name and FCN, the product code on line 1, and line 2 columns for consignor EIN and name, mode code, vessel official number, document date, document number and net gallons.

Schedule B: Carrier Deliveries

The same layout as Schedule A, used for each delivery of reportable liquid products to a facility, with its own line 3 total.

Signature

A declaration under penalties of perjury, with signature, title if applicable, date, and the name typed or printed below the signature.

How to fill out Form 720-CS

  1. 1

    Part I

    Enter the company name, address and EIN. The instructions say to enter "Applied for" if an EIN has been applied for but not received by the filing date. Enter the assigned Form 637 registration number and the contact person's details.

  2. 2

    Schedule A, line 1

    Enter the facility name and FCN, then the product code from Table 2 of the instructions. A separate Schedule A is used for each facility and product code, with the sheets numbered, for example 1 of 4.

  3. 3

    Schedule A, line 2

    For each receipt, enter the EIN and name of the company hiring the carrier, the mode code from Table 1, the vessel official number for a barge or ship, the document date and number, and the actual net gallons.

  4. 4

    Schedule B

    Complete it the same way for each delivery to an FCN. The instructions say both the carrier and terminal operator report the same document number for a transaction.

  5. 5

    Line 3 totals and Part II

    Add column (g) on each schedule, putting the total on the last page for that product code, with no page subtotals. Enter the totals on Part II, line 1 for receipts and line 2 for deliveries, in the column for that product code.

  6. 6

    Sign

    The instructions say Form 720-CS is signed by a person who has authority to sign. Add the title, if applicable, and the date.

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Where it goes, deadlines and corrections

Due date

The instructions say Form 720-CS is filed monthly and is due the last day of the month following the month in which the transaction occurs. A due date on a Saturday, Sunday or legal holiday moves to the next business day.

Where to send it

Paper forms go to Internal Revenue Service, Attn: Excise Unit, Stop 5701G, Cincinnati, OH 45999, in a flat mailing by First-Class Mail, the instructions say.

Extension of time

The instructions say a first time request for a 30-day extension will be granted if received in writing on or before the due date. Requests go to the same Excise Unit address or by fax to 859-669-5788.

Corrections

For a paper report, send page 1 and the schedule with the Void box checked, then a new page 1 and corrected schedule with the Corrected box checked, showing only the transaction being corrected.

Records and penalty

The instructions say to keep copies, or the data to rebuild them, for at least 3 years. A penalty may apply for failing to file a correct information return by the due date without reasonable cause.

Related forms

Who files Form 720-CS?

  • Bulk transport carriers

    The instructions name barges, ships and pipelines that receive or deliver reportable liquid products in or out of storage at a terminal, or any other location designated by an FCN.

  • Pipelines

    The instructions say pipelines only file receipt or delivery transactions at an approved terminal, meaning a terminal operated by a taxable fuel registrant that is a terminal operator.

  • Electronic filers

    Electronic filing is required for each return reporting 25 or more transactions a month, the instructions say, and all taxpayers are encouraged to file through ExSTARS. Pub. 3536, Motor Fuel Excise Tax EDI Guide, covers e-filing.

  • Registered with Form 637

    The instructions say Regulations section 48.4101-1(c)(1) require pipeline operators, position holders, terminal operators and vessel operators to be registered by the IRS. The carrier's Form 637 registration number goes in Part I.

  • Not for crude oil

    The instructions say bulk transport carriers don't report crude oil movements.

The instructions say Form 720-CS is filed by bulk transport carriers. It is a business information return sent to the IRS, not a form individuals file.

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Questions about Form 720-CS

Who files Form 720-CS?

The instructions say bulk transport carriers, meaning barges, ships and pipelines, that receive or deliver reportable liquid products in or out of storage at a terminal or other location designated by an FCN.

How often is Form 720-CS filed?

Monthly. The instructions say the report is due the last day of the month following the month in which the transaction occurs.

Can Form 720-CS be filed on paper?

The instructions are for paper filers, but they say electronic filing through ExSTARS is required for each return reporting 25 or more transactions a month.

What is a facility control number?

The instructions define it as a number that designates a storage location within the motor fuel distribution system, the bulk transfer or terminal system, or renewable fuel production facilities.

What are net gallons?

The instructions say net gallons are liquid product measured in U.S. gallons corrected to 60 degrees Fahrenheit or 15 degrees Celsius and to a pressure of 14.7 pounds per square inch.

How is a filed report corrected?

On paper, the instructions say to send the original page 1 and schedule marked Void, then a new page 1 and schedule marked Corrected. Electronic filers are pointed to Pub. 3536.