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Form 720-CS: Carrier Summary Report
IRS Form 720-CS is the Carrier Summary Report used by bulk transport carriers to report monthly receipts and disbursements of reportable liquid products at a facility control number. The report is due the last day of the month following the transaction month.
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IRS Form 720-CS - Carrier Summary Report
IRS Form 720-CS is the Carrier Summary Report used by bulk transport carriers to report monthly receipts and disbursements of reportable liquid products at a facility control number. The report is due the last day of the month following the transaction month.
Risk Radar
Scan points- 1Missing the monthly filing deadline triggers penalties for late or incorrect information.
- 2Missing the filing deadline—sending the form after the last day of the month following the transaction month—triggers a penalty.
- 3Leaving the carrier’s EIN blank or entering an incorrect EIN can cause a penalty for missing or wrong EIN information.
- 4Using a single Schedule A for multiple facilities or product codes instead of a separate schedule for each violates the reporting rules.
- 5Failing to check the “Corrected” box when amending a previously filed return results in an incomplete correction.
Plain English
Form 720‑CS lets a barge, ship, or pipeline carrier tell the IRS how many gallons of liquid products it moved in a month at each storage location. You list the carrier’s name, EIN, and each receipt or delivery on the appropriate schedules, then mail the form.
Submission Date
- Filing date: 2017-09-16 08:01:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a bulk transport carrier (barges, ships, pipelines) reporting monthly receipts and disbursements of reportable liquid products at a facility control number.
- Do not use it when you are not a bulk transport carrier or the transaction does not involve reportable liquid products.
- Check Form 637 instead when you need an IRS registration number for reporting.
Form selector
Use this form or another form?
Need IRS registration number for pipeline or carrier
Registration required under Reg. 48.4101-1(c)(1)
✓ Confirm no existing registration number
Missing or incorrect EIN for carrier or consignor
EIN required to avoid penalty for incorrect or missing EIN
✓ Verify EIN matches IRS records
Correcting a previously filed transaction
Only the corrected transaction is entered on the corrected schedule
✓ Mark the Corrected box
Deadline or filing window
Each transaction creates a filing trigger for that month. The report must be mailed by the last day of the following month. A one‑time 30‑day extension is available if a written request is received on or before the original due date; additional extensions may be granted if requested before the due date.
Checklist
What you need before filling it out
Carrier Company name
Legal business name · Form header
Employer identification number (EIN)
EIN verification document (IRS notice) · Carrier records
Form 637 registration number
IRS registration number from Form 637 · Carrier registration file
Net Gallons (total receipts)
Schedule A/B calculations · Attached schedules
Corrected box
Indication of correction on schedule · Form 720-CS correction section
Before you submit
- 1Enter the month and year in the "For the month ending" line.
- 2Confirm carrier company name matches IRS records.
- 3Enter the EIN accurately.
- 4Provide the Form 637 registration number if applicable.
- 5Complete all required product code lines with total net gallons.
- 6Attach all Schedule A and Schedule B pages for additional transactions.
- 7Check the Corrected box if filing a correction.
- 8Sign the form before submission.
How to file this form
- 1Enter the month and year in the header of Form 720-CS.
- 2Fill Part I with carrier name, EIN, address, registration number, and contact information.
- 3Complete Part II with net gallons totals for each product code.
- 4Attach any additional Schedule A or B pages needed for extra transactions.
- 5If you have 25 or more transactions, submit electronically via ExSTARS; otherwise, prepare a paper package.
- 6Mail the flat, unstapled package to the IRS address listed in the instructions.
- 7Retain a copy of the filed return and keep proof of mailing or electronic receipt.
Known limitations
- 1Does not apply to non‑bulk transport carriers.
- 2Does not apply to transactions that do not involve reportable liquid products.
- 3Pipelines may only file receipt or delivery transactions at an approved terminal.
- 4Carriers without an IRS registration number must first obtain one using Form 637.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form revision reads September 2010 and the instructions were revised July 2017; the source directs users to the IRS.gov/Form720CS page for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form revision reads September 2010
- Fee — Not stated in the official source
- Mailing address — confirm IRS address: Internal Revenue Service Attn: Excise Unit Stop 5701G Cincinnati, OH 45999
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 720-CS for your records.
- 2Retain supporting schedules and records for at least 3 years from the return date.
- 3Expect a mailing receipt or electronic acknowledgment as proof of filing.
- 4If an error is discovered, file a corrected return by checking the Corrected box and entering only the corrected transaction.
- 5Monitor for any IRS notice regarding penalties or required corrections.
Sources
- SRCInstructions p.1 — filing deadline is the last day of the month following the transaction month.
- SRCInstructions p.1 — bulk transport carriers (barges, ships, pipelines) must file.
- SRCInstructions p.1 — electronic filing required for 25 or more transactions a month.
- SRCInstructions p.1 — latest information at IRS.gov/Form720CS.
- SRCInstructions p.2 — registration required under Reg. 48.4101-1(c)(1); use Form 637 if no registration number.
- SRCInstructions p.2 — penalty for missing or incorrect EIN; may use Form W-9 to obtain EIN.
- SRCInstructions p.1 — mailing address is Internal Revenue Service Attn: Excise Unit Stop 5701G Cincinnati, OH 45999.
- SRCInstructions p.2 — keep records for at least 3 years.
Common confusion points
Do I need to file if I have fewer than 25 transactions?
The e‑filing rule mentions 25 or more transactions, leading to uncertainty about filing method.
→ Verify whether you are filing electronically or by paper based on your transaction count.
What does the Corrected box do?
Filers may think it applies to the whole return rather than a single transaction.
→ Only enter the corrected transaction on the schedule and check the Corrected box.
Do I have to include a registration number if I already have one?
Some may omit it assuming it’s optional.
→ Include the Form 637 registration number whenever it is assigned.
Can I fold the form before mailing?
Instructions specify a flat mailing, causing confusion.
→ Keep the form flat and unstapled as directed.
Where exactly do I send the form?
The address appears in multiple places, leading to potential errors.
→ Use the IRS address: Internal Revenue Service Attn: Excise Unit Stop 5701G Cincinnati, OH 45999.
How long must I keep my records?
Penalty section mentions recordkeeping but not the exact period.
→ Retain copies for at least 3 years from the return date.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 637 — reapply for registration if the number is missing.
Questions about IRS Form 720-CS
What is IRS Form 720-CS used for?
Form 720‑CS lets a barge, ship, or pipeline carrier tell the IRS how many gallons of liquid products it moved in a month at each storage location. You list the carrier’s name, EIN, and each receipt or delivery on the appropriate schedules, then mail the form.
Who must file IRS Form 720-CS?
Bulk transport carriers—barges, ships, and pipelines—that receive or deliver reportable liquid products at a terminal or any location identified by a facility control number must file Form 720‑CS.
What information does IRS Form 720-CS require?
The form collects the carrier’s identifying information (name, EIN, address, registration number) in Part I and a monthly summary of net gallons received and delivered by product code in Part II, using Schedule A (and B if needed).
When is IRS Form 720-CS due?
Form 720‑CS is due the last day of the month following the month in which the transaction occurs. If the due date falls on a weekend or legal holiday, filing may occur on the next business day.
Where do I file IRS Form 720-CS?
Mail the completed Form 720‑CS to the Internal Revenue Service, Attn: Excise Unit, Stop 5701G, Cincinnati, OH 45999, using First‑Class Mail or an approved private delivery service.
How do I complete IRS Form 720-CS?
Enter the carrier’s name, EIN, address, and registration number in Part I. Complete Part II by reporting total net gallons for each product code, attaching Schedule A (and Schedule B if needed). If correcting a prior filing, check the “Corrected” box and report only the amended transaction. Mail the flat, unstapled form to the IRS address provided.
What happens if IRS Form 720-CS is filed incorrectly?
Failing to file a correct return by the deadline can result in a penalty for late, incomplete, or inaccurate information, including penalties for missing or incorrect EINs.
Do I need to file if I have fewer than 25 transactions?
The e‑filing rule mentions 25 or more transactions, leading to uncertainty about filing method. Verify whether you are filing electronically or by paper based on your transaction count.
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