Table of Contents
- Name and Address
- Identification Numbers
- Part II.Terminal
- Transaction Reporting Instructions for All Product Codes
Include the suite, room, or other unit number after the street address.
If the post office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.
Enter the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country's name.
Enter your EIN. If you do not have an EIN, use Form SS-4, Application for Employer Identification Number, to apply for one. You can get this form at Social Security Administration offices or by calling 1-800-TAX-FORM (1-800-829-3676). You can apply for an EIN online or by telephone, fax, or mail. See the Instructions for Form SS-4 for more information. If you have applied for an EIN but you do not have your EIN by the time you must file your information return, enter “Applied for” in any space where your EIN must be entered.
Enter the assigned IRS number. Regulations sections 48.4101-1(c)(1)(iii)(iv)(vi) and (vii) require pipeline operators, position holders, terminal operators, and vessel operators to be registered by the IRS. If you do not have a registration number, use Form 637, Application for Registration (For Certain Excise Tax Activities). Form 637 has information on how to apply for a registration number.
EINs are used to associate and verify transactions you report to the IRS. Therefore, it is important that you furnish correct names and EINs for carriers and consignors on the forms sent to the IRS.
You may use Form W-9, Request for Taxpayer Identification Number and Certification, or your own form, to request an EIN from a carrier or a consignor. You may be subject to a penalty for an incorrect or missing EIN on an information return. See Penalty on page 1. You are required to maintain the confidentiality of information obtained on a Form W-9 relating to the taxpayer's identity and you may use such information only to comply with filing these information returns.
Foreign persons may use the appropriate Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
Table 1. Mode codes
|J truck||IJ import by truck||EJ export by truck|
|R rail||IR import by rail||ER export by rail|
|B barge||IB import by barge||EB export by barge|
|S ship (Great Lake or ocean)||IS import by ship||ES export by ship|
|PL pipeline||IP import by pipeline||EP export by pipeline|
|RS products dispensed at a terminal for end-use or consumption||RF removal from a terminal into refueling vessels.||BA product reclassifications|
Note. An import is only reported when the product is first entered into the US. Fuel is no longer characterized as an import after the fuel product enters the US.
RF is used when a refueling vessel loads fuel at a TCN for end-use to refuel vessels on waterways.
RS is used when products are dispensed at a TCN for end-use or consumption in small quantities. For example, refueling snowmobiles, and other small over-the-rack disbursements.
Part III is for the terminal operator to provide a monthly summary of the terminal receipts and disbursements by product code.
Use this schedule to report each receipt of product (bulk and non-bulk) by the terminal operator. A separate Schedule A must be used for each product code.
Non-bulk receipts of product code 001, 049, 092, 122, 188, or 960 can be reported in summary by month instead of reporting them as separate transactions. If you wish to summarize these transactions by month, use the optional reporting instructions for Schedule A on page 5 instead of these instructions.
Enter the product code from Table 2 on page 6. Product code 122 (blending components) includes gasoline blendstocks as defined in Regulations section 48.4081-1(c)(3)(i) but not listed in the product code table.
For products codes Exx, Bxx, and Dxx received at a TCN enter the Position Holder (PH) inside the TCN. Also enter EIN and 637 Number of the PH. Enter one PH name per page.
Use this schedule to report each disbursement of product (bulk and non-bulk) by the terminal operator by position holder. A separate Schedule B for each position holder, separating bulk from non-bulk, must be used for each product code that is destined for more than one state or has more than one mode of transportation.
Bulk and non-bulk disbursements of product code 001, 049, 092, 122, 188, or 960 can be reported in summary instead of reporting them as separate transactions. If you wish to summarize these transactions, use the optional reporting instructions for Schedule B on page 5 instead of these instructions.
Enter the destination state code from Table 3 on page 7. The destination state code is required for non-bulk (truck or rail car) disbursements only. If a fuel transport truck is receiving fuel destined for different states, the terminal operator will issue a bill of lading, manifest, or other shipping document for each destination state. You are required to report each separate shipping document as a separate transaction.
Enter the mode code. See Table 1. Mode codes on page 3.
ABC terminal is preparing Schedule B for disbursements made by position holder XYZ. XYZ disburses gasoline (PC 065), diesel fuel #2 low sulfur undyed (PC 167), and jet fuel (PC 130) during the month destined for two states. ABC must prepare six Schedules B to report XYZ's transactions (three product codes x two destination states).
Use these instructions to report in summary by month the non-bulk receipts of product codes 001, 049, 092, 122, 188, and 960 into the terminal. If you have bulk receipts for product codes 092 and 122, you must use the instructions for Schedule A above and report these transactions in detail. Use separate Schedules A for product codes 001, 049, 092, 122, 188, and 960. Do not combine product code 092 with product code 122.
Use these instructions to report in summary for mode code “CE,” the total disbursements (bulk and non-bulk) of product codes 001, 049, 092, 122, 188, and 960 for each position holder. Use separate Schedules B for product codes 001, 049, 092, 122, 188, and 960. Do not combine product code 092 with product code 122.
Use mode codes “RF” or “RS.” Monthly disbursement transactions for any product code using “RF” or “RS” may be reported in summary on Schedule B, or may be reported in detail.
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