What is ExSTARS?
ExSTARS is a fuel reporting system developed with the cooperation of the IRS, U.S. Department of Transportation, States, and Motor Fuel Industry. The system details the movement of any liquid product into or out of an IRS approved terminal.
Who is required to use ExSTARS?
Terminal Operators and Bulk Fuel Carriers are required to file monthly information reports. All receipts and disbursements of liquid products to and from an approved terminal are reportable. If reportable transactions equal or exceed 25 during a monthly reporting period, electronic reporting through ExSTARS is required. Each receipt of liquid product and each disbursement of liquid product constitutes a separate transaction even if it is a single movement of fuel.
Form 720-TO Terminal Operator Report - Form 720-TO is required to be filed by a terminal operator to report monthly receipts and disbursements of all liquid products to and from all approved terminals. The Terminal Locations Directory contains the terminal control numbers and location for each approved facility.
Form 720-CS Carrier Summary Report - Form 720-CS is required to be filed by bulk transport carriers (barges, ships, and pipelines) who receive or deliver products in or out of storage at a terminal, or any other location designated by a facility control number (FCN). Pipelines only file for receipt or delivery transactions at an approved terminal.
Facility Control Number System (FCN)
A facility control number designates a storage location within the motor fuel distribution, renewable fuel production, or bulk transfer / terminal systems. Facilities include refineries (RCN), approved terminals (TCN), biodiesel production facilities (BCN), and ethanol production facilities (ECN). Currently, only TCNs are required to file returns. Information in the RCN directory is required for reporting purposes for carriers. Information regarding the use of FCNs was made public by an announcement in the Federal Register on April 12, 2010.
When to file?
Information reports are due the last day of the month following the reporting period. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, the report maybe filed on the next business day.
How to file?
Paper submission of Form 720-TO and/or 720-CS, when less than 25 transactions.
Why is filing required?
Implementation of Treasury Regulation 48.4101-2 requiring "taxable fuel registrants" to provide information reports.
Match information reports against excise tax returns to help ensure collection of excise taxes
Predict and analyze quarterly fuel volumes
Identify potentially non-compliant entities
Avoid ExSTARS Penalties
Logon to Your Account - ExSTARS Users