The purpose of the LOA is to document the Information Providers who want to file their returns electronically and to secure agreement to specific requirements of participation. In addition, it is the process used to convey the necessary information to facilitate electronic exchange of information. It will ensure the accuracy of the entity information by comparing the Electronic Data Interchange (EDI) entity data with the information in the IRS databases. Once accepted into the IRS Excise Electronic Filing Program, the acceptance is valid until terminated by the Electronic Participant or the IRS. The Electronic Participant can terminate participation at any time. The IRS may suspend participation for cause.

The LOA submitted must be in substantially the same format and content as the sample letters of application (LOA) for Terminal Operators, Carriers and Transmitters. These samples are available to download, fill in, print, and submit. The application must contain the original signature of an Authorized Signatory.

The LOA must contain the following information for Terminal Operators, Carriers (PDF), and/or Transmitters (PDF), as applicable:

• Name of electronic filing program - IRS Excise Electronic Filing Program
• Name, address, FEIN and 637 Registration Number (if applicable) of the applicant
• Facility Operators must attach a list including name and FCN of all facilities that the firm operates, including those that are active, inactive, closed or of any other status
• Terminal Operators must attach a list including name and FCN of all facilities that will submit electronic Form 720-TO/CS/ file under this LOA
• Name, title, telephone number and e-mail address of the person to contact regarding:
  • Excise Tax Information
  • Electronic Data Interchange (EDI) Technical Information
• 10-character Security Code (ISA04) created and submitted by Information Provider, alpha numeric, with no special characters or spaces
• 15-character Interchange Sender ID (ISA06) created and submitted by Information Provider, alpha-numeric, left-justified and padded with blanks to fill the 15 characters
• 2-15 character Application Sender’s Code (GS02) created and submitted by Information Provider, alpha-numeric, with no special characters.
• Terminal Operators that select to report multiple groups of terminals associated with a unique Sender ID (ISA06) must attach a separate list including name and TCN of all terminals for each grouping
• Name, title, signature and date of the Authorized Signatory for the applicant
• Name of Transmitter, if the applicant chooses to use one. Attach IRS Form 8821, Tax Information Authorization (PDF)
• Information Providers who wish to share their ExSTARS data with State entities must consent their election using Form 8821, Tax Information Authorization (PDF)
• If  Form 8821, Tax Information Authorization (PDF), is submitted on behalf of a Terminal Operator, and /or Carrier by an authorized agent, a copy of the Power of Attorney must be attached.

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