Electronic Data Interchange (EDI) is the chosen method of transmitting the required information to the IRS. To file electronically, use the American National Standards Institute (ANSI) Accredited Standard Committee (ASC) X 12 EDI Standards Release 4030.
Terminal Operators, Bulk Fuel Carriers (pipeline, vessel and barge operators) and Certain Fuel Information Providers are required to file monthly information returns - Fuel Transaction Reports. All receipts and disbursements of liquid products to and from a facility including approved terminals are reportable. If reportable transactions equal or exceed 25 during a monthly reporting period, electronic reporting through the Excise Summary Terminal Activity Reporting System (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.
Publication 3536 - Motor Fuel Excise Tax EDI Guide
This publication is designed to provide the general requirements, specifications and procedures for the electronic filing of Internal Revenue Service (IRS) Form 720-TO, Terminal Operator Report and Form 720-CS, Carrier Summary Report.