Internal Revenue Service United States Department of the Treasury

Instructions for Form 720-CS (09/2010)

Carrier Summary Report

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 09/2010


Table of Contents

  • Instructions for Form 720-CS - Introductory Material
    • Reminders
  • General Instructions
    • Purpose of Form
    • Who Must File
    • When To File
    • Where To File
      • How To Complete Form 720-CS
      • Substitute Form 720-CS
    • Extension of Time To File
    • Corrected Returns
    • Recordkeeping
    • Penalty
      • Private Delivery Services
      • How To Get Tax Help
      • Specific Instructions
        • Name and Address
          • P.O. Box
          • Foreign Address
          • Contact Information
        • Identification Numbers
          • Employer Identification Number (EIN)
          • Form 637 Registration Number
          • Carrier and Consignor Names and EINs
        • Signature
        • Definitions
          • Part II.Transactions for the Month
            • Schedule A. Carrier Receipts From a Facility
            • Schedule B. Carrier Deliveries to a Facility
        • Instructions for Form 720-CS - Notices
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