Excise Tax Electronic Data Interchange Guides (Pub. 3536)


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.