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Amendments, Corrections and Clarifications to IRS Publication 3536 (Rev 3-2010)

Note: correction is Bold and Italicized and applicable page number(s) in .pdf and printed version follows in (parenthesis)

  1. Position Holder EINs for certain fuels (Exx,Bxx,Dxx) product codes must be reported when blended in terminal and reported as a product reclassifications. Use Book Adjustment (mode code BA). See example in appendix M (page 5 in .pdf and page 6 in printed copy)
  2. For reporting by refineries with terminal racks, See Appendix M Refineries with Terminal Racks reporting Instructions. (page 11 in .pdf and page 10 in printed copy)
  3. Carrier Receipts-Schedule Code 14D (Bulk carriers use this schedule to report each bulk receipt of liquid product from an approved terminal) (page 12 in .pdf and printed copy)
  4. Carrier Deliveries-Schedule Code 14E (Bulk carriers use this schedule to report each bulk delivery of liquid product to and approved terminal) (page 12 in .pdf and printed copy)
  5. Product, mode of transportation, carrier name control and EIN, position holder name control EIN for receipts of product code Exx,Bxx,Dxx and D00, Vessel Official number (IMO number or USCG number) if applicable, destination terminal FCN, bill of lading number and date, net gallons received. (page 12 in .pdf and printed copy)
  6. If reporting product reclassification transactions, report origin terminal FCN and position holder name control and EIN of any certain fuel (Exx, Bxx, Dxx) blended in terminal. (page 13 in .pdf and printed copy)
  7. Information Providers may sign 6103(c) consents to allow IRS to make available to the states monthly motor fuel information based on specific permission of the motor fuel industry filers as submitted and authorized on Form 8821.

The 6103(c) consent, on Tax Information Authorization Form 8821, should be submitted with the LOA. Form 8821 is provided in Appendix H along with examples of completed Form 8821. To make an effective consent, the following language must be included on an executed Form 8821 (samples found in Appendix H):

In order to facilitate efficient electronic filing and dissemination of motor fuel information with other taxing or information collecting authorities, I am executing this consent to disclose otherwise confidential excise and entity tax information that I file electronically on Forms 720-TO and/or 720-CS information returns. This consent applies only to state codes that I designate (“designated states”) on Form 8821. I authorize the IRS to release all information reported with respect to the state agency(s) represented by the state code(s) I submit on the Form 8821. Attached is a complete list of the state agencies responsible for the collection of motor fuel tax, and the corresponding 2-digit state codes, to which this consent may apply. I also authorize the release of display name information taken from IRS entity files that corresponds to the data I submit.

I understand that the agency receiving the information is not bound by IRS confidentiality laws and may use the information for any purpose as permitted by state law. The consent is effective on the date this Form 8821 is executed and remains in effect thereafter for all 720-TOs or 720-CSs filed by me within 3 years of that date.

I may revoke this consent by notifying IRS in writing. The revocation will only be effective after IRS has processed it, and no further disclosure to any state will be made based on this consent.

If a state is not designated on the Form 8821, the information will not be made available to that state under 6103(c). Consents must be renewed every 3 years.

Example:

Company A signs the 6103(c) consent on Form 8821 and grants consent to only the State of California (CA) as a “designated state”. Company A ships a load of motor fuel from California (origin) to Nevada (destination). The information on that specific transaction will be provided to California without federal disclosure restrictions under 6103 (c), but it will only be provided to the State of Nevada with federal disclosure restrictions under 6103 (d). (page 15-16 in .pdf and page 15 in printed copy)

  1. You will be asked to make corrections to these test data via data error replacement transactions (BTI14=6R) and optionally via data error correction transactions (BTI14=CO). (page 20 in .pdf and page 19 in printed copy)
  2. Example ISA Segment: ISA~03~T5ZXF54W21~01~TORCCRFILE~ZZ~757654321 ~01~040539587 ~050523~0931~|~00403~ (ISA07 qualifier value should be “01” – page 33 in .pdf and page 31 in printed copy)
  3. BTI06 Field Description: First 4 positions of Taxpayer’s Legal Business Name. If business name is less than four characters, left justify name control and pad with “X”,do not use any spaces or special characters. (page 40 in .pdf and page 40 in printed copy)
  4. Tax Schedule Code, Mode Code, Product Code or any required values for the schedule code as described in Appendix M (page 50 in .pdf and page 48 in printed copy)
  5. BTI06 Field Description: First 4 positions of Taxpayer’s Legal Business Name. If business name is less than four characters, left justify name control and pad with “X”,do not use any spaces or special characters. (page 63 in .pdf and page 61 in printed copy)
  6. For Terminal Receipts (2/TFS/0100/TFS02=15A) of Product Code Exx, Bxx or Dxx the Position Holder must be reported using one iteration of the N1 segment using N101 code ‘ON’. (page 78 in .pdf and page 76 in printed copy)
  7. For Terminal Receipts (2/TFS/0100/TFS02=15A) of Product Code Exx, Bxx or Dxx the Position Holder must be reported using one iteration of the N1 segment using N101 code ‘ON’. (page 79 in .pdf and page 78 in printed copy)
  8. For Terminal Disbursements when 2/TFS/0100/TFS06 (Mode Code) =’BA’, one (1) iteration of the N1 segment using N101 code “OT’ is always required. For Book Adjustment Disbursements (Mode Code = ‘BA’) of Product Code Exx, Bxx or Dxx the Position Holder of the disbursed product must be reported using one iteration of the N1 segment using N101 code ‘ON’. (page 79 in .pdf and page 78 in printed copy)
  9. “ABCD” = Name Control of the Vessel (page 131 in .pdf and page 132 in printed copy)
  10. Segment Example: “CI” = the qualifier for the Consignor (page 132 in .pdf and page 133 in printed copy)
  11. “ABCD” = Name Control of the Vessel (page 132 in .pdf and page 134 in printed copy)
  12. AK102 Field Description: Functional group control number found in the GS segment (GS08) of the functional group being acknowledged. (page 136 in .pdf and page 137 in printed copy)
  13. These designated products can be reported by terminal operators as receipts in book adjustment transactions: E01-99 (not E00), B01-B99 (not B00), M01-M99 (not M00), D00-D99, 226, 227,231,153, 145,147,073,074,130, 091, 055, 058, 059, 065, 100, 122, 126, 150, 154, 161, 167, 282, and 283. (page 169 in .pdf and page 170 in printed copy)
  14. These designated products can be reported by terminal operators as receipts in book adjustment transactions: E01-99 (not E00), B01-B99 (not B00), M01-M99 (not M00), D00-D99, 226, 227,231,153, 145,147, 073, 074,130, 091, 055, 058, 059, 065, 100, 122, 126, 150, 154, 161, 167, 282, and 283. (page 170 in .pdf and page 171 in printed copy)
  15. For Terminal Receipts of Product Codes Exx, Bxx or Dxx, the Position Holder must also be reported using one iteration of the N1 segment suing N101 code ‘ON’. (page 190 in .pdf and page 192 in printed copy)
  16. For Book Adjustment Disbursements (Mode Code =”BA’) of Product Code Exx, Bxx or Dxx, the Position Holder of the disbursed product code Exx, Bxx or Dxx must also be reported using one iteration of the N1 segment using N101 code ‘ON’. (page 190 in .pdf and page 192 in printed copy)
  17. These data errors must be corrected through the submission of error replacement files where the BTI14 value = ‘6R’, and optionally through the submission of error correction files where the BTI14 value = ‘CO’. (page 206 in .pdf and page 207 in printed copy)
  18. For the data error correction qualification testing phase the electronic participant must utilize the replacement file method (BTI14 =’6R’) of data error correction, and optionally the correction (BTI14 =’CO’) method. (page 207 in .pdf and page 208 in printed copy)
  19. Submit an 813 error replacement test file (BTI14 =’6R’) containing all corrected data for the errors identified in the 151 Data Acknowledgment, and then optionally repeat steps 1-2 and submit an 813 error correction test file (BTI14 =’CO’) containing all the corrected data for the errors identified in the 151 Data Acknowledgment. (page 207 in .pdf and page 208 in printed copy)
  20. The participant’s ability to successfully submit replacement (BTI14 = ’6R’) 813 transaction sets and optionally correction (BTI14 = ‘CO’) 813 transaction sets to identify and correct any errors identified by the 151 acknowledgment transaction sets. (page 208 in .pdf and page 209 in printed copy)
  21. IRC Section 6103 (c) Consent

In order to facilitate efficient electronic filing and dissemination of motor fuel information with other taxing or information collecting authorities, I am executing this consent to disclose otherwise confidential excise and entity tax information that I file electronically on Forms 720-TO and/or 720-CS information returns. This consent applies only to state codes that I designate (“designated states”) on Form 8821. I authorize the IRS to release all information reported with respect to the state agency(s) represented by the state code(s) I submit on the Form 8821. Attached is a complete list of the state agencies responsible for the collection of motor fuel tax, and the corresponding 2-digit state codes, to which this consent may apply. I also authorize the release of display name information taken from IRS entity files that corresponds to the data I submit.

I understand that the agency receiving the information is not bound by IRS confidentiality laws and may use the information for any purpose as permitted by state law. The consent is effective on the date this Form 8821 is executed and remains in effect thereafter for all 720-TOs or 720-CSs filed by me within 3years of that date.

I may revoke this consent by notifying IRS in writing. The revocation will only be effective after IRS has processed it, and no further disclosure to any state will be made based on this consent.

(page 224 in .pdf and page 226 in printed copy)

  1. DTM (Date/Time/Reference): segment is used to carry a date in CCYYMMDD format (Century, Year, Month, Day). This segment is used to report the period end dates, ending inventory date and transaction dates or shipping document dates. The period end date must be the last day of the month you are reporting and cannot be a date in the future. (page 235 in .pdf and page 232 in printed copy)
  2. Importer of Record (IOR): U.S. Customs Service regulations at 19 CFR Section 101.1(1) define an importer as the “person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf”. The importer may be: (1) The consignee, or (2) The importer of record, or (3) The actual owner of the merchandise, if an actual owner’s declaration and superseding bond has been filed in accordance with Section 141.20 of this chapter, or (4) The transferee of the merchandise, if the right to withdrawal merchandise in a bonded warehouse has been transferred in accordance with subpart C of part 144 of this chapter. (See also Enterer above.) If the Terminal Operator cannot determine the EIN of the Carrier, Enterer or Importer of Record and the vessel is a foreign flag vessel, they may use the value “444444444” in the carrier N1 segment when the mode code is either “IB”, or “IS”. (page 234 in the .pdf and page 235 in the printed version)
  3. (See also Two Party Exchange business case example in Appendix M) (page 239 in .pdf and page 241 in printed copy)
  4. When submitting an amended report utilizing BTI14 transaction type code “CO” do not submit any gain or loss (or beginning and ending inventory) information. When submitting an amended report utilizing BTI14 transaction type code “6S” (supplemental) do not submit any gain or loss (or beginning and ending inventory) information unless the supplemental filing contains transactions for a product code and/or FCN not previously reported. Corrections, Replacements and Supplementals (BTI14 transaction type codes “CO”, “6R”, and “6S”) must be submitted in a separate transaction set (ST-SE) and not within an original submission (BTI13 “00” transaction type code). The ExSTARS system will not perform a balance routine on a BTI14 transaction when the type code is “CO” (correction) or “6S”(supplemental). The ExSTARS system will perform a balance routine on a BTI14 transaction when the type code is “6R” (replacement). (page 261 in .pdf and page 263 in printed copy)
  5. ON (Position Holder) – Required for terminal receipts of Exx, Bxx and Dxx (page 272 in .pdf and page 273 in printed copy)
  6. Disbursements (TFS02 =15B)
    1. OT (Origin Terminal) 
    2. CA (Carrier) –note- may be Position Holder if carrier is foreign flag vessel
    3. ON (Position Holder)
    4. ST (Ship To – for Non-bulk)
    5. Conditional:
      1. FV (Vessel Official Number) – Required N1 in schedule detail FGS loop only when mode code for terminal disbursement is B, S, EB or ES.
  7. Product Reclassification:
    1. OT (Origin Terminal)
    2. ON (Position Holder) – Required only for certain fuel products disbursed for blending (Exx, Bxx, Dxx)

(page 272 in .pdf and page 273 in printed copy)

Attention: Note on segment REF~SU~IRS

IRS Publication 3536 (Rev 3-2010) contains numerous segment data dictionary diagrams, references, and transaction segment examples depicting the segment REF~SU~IRS~~S0^AA^S0^BB\ where the values “AA” and “BB” are two character state codes. Until the production release of ExSTARS version 2.2.4, this segment was used in conjunction with the state codes submitted on Form 8821 as part of the Letter of Application (LOA) to provide a “dual consent” as to transaction level data that can be provided to state agencies under Section 6103 (c) of the Internal Revenue Code.

At the direction of IRS Disclosure, the requirement for a dual consent at the transaction level within the electronic filing as transmitted in the REF~SU~IRS segment has been eliminated. ExSTARS version 2.2.4 will no longer require this segment in the 813 transaction set. If the segment is provided in the transaction set it will still be validated as to the data content ( i.e. the state codes must be valid), but the state consents in the transaction set will not be used to determine if the data provided to the states is provided without federal restrictions under IRC 6103 (c) or with restrictions under IRC 6103 (d). The state consents as submitted on Form 8821 with the Letter of Application will be the only consent used to determine the restrictions on transaction data provided to state agencies.

The IRS Note that is at the bottom of the Table 2 REF Position 0200 segment data dictionary diagrams is amended to read:

One iteration of this REF segment where REF01 = “55”and REF02= “sequence number” is required in all circumstances. 

The following is a list of the pages impacted by the elimination of the requirement for the segment REF~SU~IRS. Because this list is so pervasive, with the exception of Page 15-16 and 224 in the .pdf version and pages 15 and 226 in the printed version, the detailed changes are not bolded and italicized. The REF~SU~IRS segment data dictionary diagrams, references and examples can be considered as “omitted in their entirety” from Publication 3536 (Rev 3-2010).

(.pdf version pages 15, 16, 35, 36, 46, 47, 48, 50, 51, 69, 70, 71, 76, 77, 99, 100, 103, 104, 112, 113, 117, 118, 119, 130, 131, 132, 183, 184, 186, 189, 196, 197, 198, 199, 224, 257, 258, 259, 260, 266, 267, 268, 269, 270, 271, 273, 274, 276, 285, 286, 287, 288, 289, 290, 291, 293, 294, 295, 296, 297, and 298.)

(printed version pages 15, 34, 35, 45, 46, 47, 49, 50, 68, 69, 75, 76, 98, 99, 102, 103, 113, 114, 120, 121, 131, 132, 133, 185, 186, 188, 191, 197, 198, 199, 200, 226, 257, 258, 259, 261, 262, 267, 268, 269, 270, 271, 272, 274, 275, 277, 285, 286, 287, 288, 290, 291, 292, 293, 294, 295, 296, and 297.)

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Page Last Reviewed or Updated: 02-Jul-2014