Instructions for Form 720-CS - Introductory Material

Table of Contents


These instructions are for paper filers. Electronic filing is required for each return reporting 25 or more transactions a month. However, all taxpayers are encouraged to electronically file. File Form 720-CS electronically through the Excise Summary Terminal Activity Reporting System (ExSTARS). For more information on e-file and ExSTARS, visit the Internal Revenue Service (IRS) website at Also, see Pub. 3536, Motor Fuel Excise Tax EDI Guide.

More Online Instructions