The LOA initiates the process of conveying information through an electronic exchange medium. A representative of the information provider is authorized on this document. The person designated is responsible to comply with specific participation requirements, submit electronic returns, and convey the required report information. The LOA information is matched to report submission data to ensure filing accuracy.
Participants in the IRS Excise Electronic Filing Program may withdraw at any time. The IRS may suspend a participant for cause.
The LOA submitted must be in substantially the same format and content as the sample letters of application (LOA) for Terminal Operators, Carriers and Transmitters. These samples are available to download, fill in, print, and submit. The application must contain the original signature of an Authorized Signatory.
- Name of electronic filing program - IRS Excise Electronic Filing Program
- Name, address, FEIN and 637 Registration Number (if applicable) of the applicant
- Facility Operators must attach a list including name and FCN of all facilities that the firm operates, including those that are active, inactive, closed or of any other status
- Terminal Operators must attach a list including name and FCN of all facilities that will submit electronic Form 720-TO/CS/ file under this LOA
- Name, title, telephone number and e-mail address of the person to contact regarding:
- Excise Tax Information
- Electronic Data Interchange (EDI) Technical Information
- 10-character Security Code (ISA04) created and submitted by Information Provider, alpha numeric, with no special characters or spaces
- 15-character Interchange Sender ID (ISA06) created and submitted by Information Provider, alpha-numeric, left-justified and padded with blanks to fill the 15 characters
- 2-15 character Application Sender’s Code (GS02) created and submitted by Information Provider, alpha-numeric, with no special characters.
- Terminal Operators that select to report multiple groups of terminals associated with a unique Sender ID (ISA06) must attach a separate list including name and TCN of all terminals for each grouping
- Name, title, signature and date of the Authorized Signatory for the applicant
- Name of Transmitter, if the applicant chooses to use one. Attach IRS Form 8821, Tax Information Authorization (PDF)
- Information Providers may share their ExSTARS data with State entities by submitting an IRC 6103(c) written request or consent and Form 8821, Tax Information Authorization (PDF)