Table of Contents

• Instructions for Form 720-TO - Introductory Material
  • Reminders
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
  • Where To File
    • How To Complete Form 720-TO
    • Substitute Form 720-TO
  • 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.Terminal
    • Part III. Transactions for the Month
  • Transaction Reporting Instructions for All Product Codes
    • Schedule A. Terminal Operator Receipts
    • Schedule B. Terminal Operator Disbursements by Position Holder
    • Optional Summary Reporting Instructions for Product Codes 001, 049, 092, 122, 188, and 960, and Disbursements Using Mode Code CE, RF, or RS
• Instructions for Form 720-TO - Notices