What is ExSTARS?

ExSTARS is a fuel reporting system developed with the cooperation of the IRS, Department of Transportation, States, and Motor Fuel Industry, which details the movement of any liquid product into or out of an IRS approved terminal.

The ExSTARS system requires monthly filing approved terminal operators and bulk carriers to report from an approved terminal with a Terminal Control Number. The Terminal Control Number (TCN)/Terminal Locations Directory contains terminal control numbers and locations for IRS approved terminals.

Who is required to use ExSTARS?

Terminal Operators and Bulk Fuel Carriers (pipeline, vessel and barge operators) are required to file monthly information returns - Fuel Transaction Reports.

When to file?

The report is due the last day of the month following the reporting period. If any due date for filing a return falls on a Saturday, Sunday, or legal holiday, the report maybe filed on the next business day.

How to file?

• Apply to participate in electronic filing using letter(s) of application. Fill-in letters of application are available for Terminal Operator/Carriers and Transmitters.
• Electronic Filing (Electronic Data Interchange) over the Internet
• A test cycle will be used to test the exchange of files between the electronic filer and the IRS prior to submitting production files. These tests will ensure the successful submission of qualifying electronic Form720-TO, and Form 720-CS information returns.
• Paper submission of Form 720-TS and/or 720-CS

Why is filing required?

• Implementation of Treasury Regulation 48.4101-2 requiring "taxable fuel registrants" to provide information reports.
• Match Information Returns against Excise Tax Returns.
  

Online Excise Summary Terminal Activity Reporting System (ExSTARS)

Logon to Your Account -ExSTARS Users

References/Related Topics

• Excise Taxes
• ExSTARS Facts - Frequently Asked Questions (FAQ's)
• Publication 3536,Excise Tax Guide
• Approved ExSTARS Transmitters and Software Developers